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Goods and Services Tax : Learn about Input Credit Reversal under Sec 16(2) of GST, its conditions, impact on buyers and sellers, and compliance requirement...
Goods and Services Tax : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...
Goods and Services Tax : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...
Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...
Goods and Services Tax : The article analyzes the key GST provisions for e-commerce, focusing on regulatory frameworks, compliance requirements, and associ...
Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...
Goods and Services Tax : Tirumala Tirupati Devasthanam gets GST exemptions on religious services, but GST of ₹36.28 crore was paid in 2024-25. Details of...
Goods and Services Tax : NBEMS stopped collecting GST on course fees per court order. Refund processing has begun, but no enquiry has been instituted. Deta...
Goods and Services Tax : Tobacco tax revenue contributed 1.27%-2.75% of Gross Tax Revenue from 2016-2024. Funds are allocated across government programs, i...
Goods and Services Tax : The GST Council deferred a decision on reducing GST on health and life insurance premiums in its 55th meeting as GoM sought more t...
Goods and Services Tax : Andhra Pradesh HC quashes GST assessment order due to missing DIN, citing Supreme Court and CBIC guidelines. Fresh assessment dire...
Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...
Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...
Goods and Services Tax : Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which sta...
Goods and Services Tax : Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pe...
Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...
Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...
Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...
Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...
Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...
Steps to follow for hassle free IGST refund on Exports
A comparison of Internal control over Financial reporting (ICFR) with The Goods and Services Tax (GST)
SUMMARY OF GUJARAT VAT NOTIFICATION RELATING TO FILING OF FINAL (ANNUAL) RETURN AND AUDIT UNDER SECTION 63 FOR FY 2017-18 Notification No. (GHN-05) VAR-2018(47) / Th Dated 19th January, 2018 Final Return Every registered dealer in whose case taxable turnover exceeds rupees 25 Lacs in aggregate during the period April 2017 to June 2017 required […]
1. Fill complete and correct data of export of goods in Table 6A of Form GSTR 1 of the relevant tax period. 2. File Table 6A /Form GSTR 1 for the corresponding tax period. 3. Pay your tax and File GSTR 3B return for the subject tax period. 4. While filing GSTR 3B Return for […]
GSTN Advisory for Exporters for filing Table 6A of GSTR-1: 1. To ensure that the GST System transmits the export invoice data, in case of export of goods with payment of IGST, to ICEGATE for refund, Exporters need to maintain consistencies between data provided at GST Portal and ICEGATE Portal while filing Table 6A of GSTR-1. 2. Invoice details […]
Advisory for exporters on correctly filing Table 3.1(b) of GSTR 3B: While filing GSTR-3B Return for the said tax period, please make sure that table 3.1 (b) of Form GSTR-3B is filled correctly: 1. GSTR-3B of corresponding return period must be filed. 2. The IGST amount should be paid through Table 3.1(b) of GSTR-3B, and must be […]
The much talked about E-way Bill will be rolled out across the country from 1 st February 2018. As of now it is decided to implement the E Way Bill rules in two stages i.e. from Feb 01, 2018 for inter-state movement of goods and from June 01, 2018 for inter as well as intra state movement of goods.
Hardships in present return filing system: The present scheme of return filing in Form GSTR-1, R-2 and R-3 is complex, cumbersome and time consuming. In the present scheme of uploading of GSTR-1 through offline utility, the dealers are deprived of uploading JSON files frequently on incremental basis at their convenience. This is causing unnecessary pressure and crippling GSTN infrastructure.
TGST Act, 2017- The Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017)- Way bill notification- Effective date- Notification- Orders- Issued.
Value of construction services to be adopted by the builder for payment of GST in respect of the services provided by him to the landowner, by way of construction of flats for him, under the JDA.