"GST Corporate Advisor | GST Trainer | Indirect Tax Expert"
Stay updated with the latest GST Portal features, compliance deadlines for April 2023, and a new GST Amnesty Scheme. Ensure timely filings, understand GST year-end tasks, and be aware of important notifications, judicial pronouncements, and press releases to navigate the complex world of GST effortlessly.
Penalty u/s 129 due to expired e way bill for reasons beyond the control of taxpayer is not justified: Uttarakhand First Appellate Authority
1. Circulars or Clarifications 1.1. Amount of CGST, SGST, or IGST wrongly paid for Intra-State or Inter-State shall be Refunded within 2 years, clarifies CBIC (Circular No. 162/18/2021-GST; Dated 25th Sep 2021) The refund under section 77 of CGST Act! Section 19 of IGST Act, 2017 can be claimed before the expiry of two years […]
Neelmetal Products Ltd. SIDCUL Pantnagar Vs Commissioner State Tax (Joint Commissioner (Appeal), State Tax, Haldani) Penalty not justified where E way bill was generated against Invoice Number instead of Bill of Entry- Uttarakhand Appellate Authority Uttarakhand GST Appellate authority sets aside penalty order under section 129 for clerical error in e waybill. In the E […]
1. Circulars or Clarifications 1.1. IGST on goods re-imported after being exported for repairs (Circular No. 16/2021-Customs; Dated 19th July 2021) Integrated tax and Compensation cess shall be leviable on goods re-imported after being exported for repairs at a value- The fair cost of repairs carried out including cost of materials used in repairs (whether […]
Bacardi India (P) Ltd. vs. Commissioner State Tax (Joint Commissioner (Appeal), State Tax, Haldani); Appeal Number: 24/2020; Date of Decision: 21/11/2020 Uttarakhand GST Appellate authority sets aside penalty order under section 129 for minor error in e waybill. In the E way bill Invoice Number was mentioned instead of Bill of Entry number. Joint Commissioner […]
1. GST DEADLINES 1.1. Deadlines | July 21 GST Compliance Calendar–July 2021 Due Date Return/ Compliance Remarks 11 July 21 GSTR1 (June 21) Return of Outward Supplies- Monthly Return 13 July 21 GSTR1 (April- June 21) Return of Outward Supplies- QRMP 14 July 21 GSTR2B (June 21) Auto Drafted ITC Statement available for download 18 July […]
GST UPDATE | APRIL 21 | Dated: 31 March 2021 1. GST PORTAL UPDATES 1.1. Online filing of Application for Unblocking of E Way bill facility Online filing of application (Form GST EWB 05) by the taxpayer for un-blocking of E-Way Bill (EWB) generation facility. In terms of Rule 138E (a) and (b) of the […]
1. GST PORTAL UPDATES 1.1. GSTR-9 of FY 2019-20 is available now Facility to file annual return in Form GSTR-9 for FY 2019-20 is now available. Please ensure that all applicable returns of the said year have been filed before attempting to file the said return. 1.2. Auto population of details in Form GSTR-3B from […]
1. GST PORTAL UPDATES 1.1. Taxpayers can now see aggregate turnover of preceding financial year on GSTN portal Now Annual aggregate turnover of preceding financial year can be checked from the GSTN portal. The Goods and Service Tax Network (GSTN), recently launched many new features on the GSTN portal. One of its features is that […]
