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Ca Ankit Pathak

Latest Posts by Ca Ankit Pathak

Re-credit of amount in credit ledger on Refund Rejection in GST PMT – 03

June 6, 2018 50418 Views 33 comments Print

Where any amount claimed as refund is rejected under rule 92 of the CGST Rules, either fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03. The amount would be credited by the proper officer using FORM GST RFD-01B (as notified in the CGST Rules vide notification No. 55/2017 – Central Tax dated 15.11.2017) subject to the provisions of rule 93 of the CGST Rules.owever, re-credit has not been given to assesses even after passing of order in Form GST PMT-03

Introduction of Legal Entity Identifier for OTC derivatives markets

May 16, 2018 2037 Views 0 comment Print

The Reserve Bank of India has mandated the implementation of the LEI number for all Corporates

Form 402 / 403 (E-way Bill) generation after 30th June, 2017 on Gujarat Commercial Tax website

July 8, 2017 54036 Views 12 comments Print

In the GST Regime, E-way bill was to make its way into the system, which it could not. So, as a transitional measure, Form 402 & 403 were continued by Government of Gujarat vide notification no. (GHN-50)GSTR-2017(4)/TH dated 30.06.2017

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