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Archive: 24 November 2016

Posts in 24 November 2016

Matching Concept Under GST Law

November 24, 2016 10654 Views 2 comments Print

Section 29- Matching, reversal and reclaim of Input Tax Credit of Model GST law explains how Input Tax Credit (ITC) will be allowed under GST regime.

GST Returns under Model GST Law & Draft GST Return Rules

November 24, 2016 6412 Views 0 comment Print

1. FORM GSTR-1 (within 10 days of the month following the month of supply): Details of Outward Supplies (Section 25 of the Draft Model GST Law). Every taxable person other than person registered under section 8, those paying tax under section 37 and Input service distributor.

Mate receipt not required in case of containerised cargo: CBEC

November 24, 2016 4474 Views 0 comment Print

Customs Houses should no more insist for issuance of Mate’s receipt in the case of containerised cargo. However, in respect of non-containerised export cargo like bulk cargo etc., the practice of issuing Mate’s receipt would continue.

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