For Quarter ending on 30th September 2017 due date to file ITC-04 was 25th October 2017 and CBEC has made an announcement to extended such date just 3 Hour before the expiry of due date.
GSTN Number is a GST Registration Number Containing 15 Digits. It contains three things – 1. Two Digit State Code at the Start of GSTN – State Code of Various States in India is as follows :- 01 – Jammu & Kashmir 02 – Himachal Pradesh 03 – Punjab 04 – Chandigarh 05 – Uttranchal […]
Section 9(4) of the CGST Act, 2017 requires payment of Central Tax in respect of supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient. The statutory provision of Section 9(4) of the CGST Act, 2017 is reproduced below:-
The Central Board of Excise & Customs (CBEC) has launched e- SANCHIT on a pilot basis from 20th October 2017 for paperless processing, uploading of supporting documents, to facilitate the trading across Borders. The ‘India Customs Single Window’ allows importers & exporters, to lodge their clearance documents online without approaching other regulatory agencies for requisite permissions if any. The Integrated […]
