GST FAQs

Blocking and Unblocking of EWB generation facility in EWB Portal

Goods and Services Tax - Blocking of e-waybill generation facility means disabling taxpayer from generating E Way Bill, in case of non-filing of 2 or more consecutive GSTR 3B Return on GST Portal, by such taxpayer (refer Rule 138E of CGST/SGST Rules, 2017). The GSTINs of such blocked taxpayers cannot be used to generate the e-way bills either as Consignor or Cons...

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Lease of Land and issues in GST?

Goods and Services Tax - Article contains Important Definitions related to Lease of Land and issues in GST, Schedule entries related to  Lease of Land, Reverse Charge Mechanism on Land Lease, Important Judgement and AAR related to GST on Land Lease with FAQ on Issues like: What is the difference between the lease of Land v/s Building?, What is a […]...

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FAQs GST e-invoice/IRN System

Goods and Services Tax - A. E-invoice – Basics: Q. 1. What is ‘e-invoicing’? As per Rule 48(4) of CGST Rules, notified class of registered persons have to prepare invoice by uploading specified particulars of invoice (in FORM GST INV-01) on Invoice Registration Portal (IRP) and obtain an Invoice Reference Number (IRN). After following above ‘e-invoici...

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APIs/Testing/Sandbox – GST e-invoice- FAQs

Goods and Services Tax - E-Invoice System Q.1 Who can generate the IRN from the e-invoice system? Presently, IRN can be generated only by the tax payers who have been notified. That is, tax payers whose turnover is more than Rs. 500 Crores. Q.2 How many rounds of testing of APIs have to be made on the sandbox system to […]...

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Registration and login on GST e-invoice portal: FAQs

Goods and Services Tax - GENERAL Q.1 What are the methods/modes of e-invoice generation? There are two modes/methods of e-invoice generation. First one is using the offline/excel tool Second one is using the API mode – directly or through GSPs. Q.2 What are the access mechanism for the e-invoicing system? There are two access mechanism for e-invoicing system. W...

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FAQs on GST updated till 15th December 2018

Goods and Services Tax - FREQUENTLY ASKED QUESTIONS (FAQs) ON GOODS AND SERVICES TAX (GST)-3rd Edition: 15th December, 2018- (Note: Changes announced in GST Council meeting held on 22nd December, 2018 are being incorporated and the updated edition will be uploaded shortly)...

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FAQ’s and MCQ’s on GST

Goods and Services Tax - ICAI has come out with revised publication titled FAQ's and MCQ's on GST. It provides a comprehensive coverage of GST in easy to understand question answer format written in lucid language....

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100 Practical issues and possible solutions on E – way bills under GST

Goods and Services Tax - ICAI has come up with an FAQ on E-way Bill under GST in which it discussed 100 Practical issues and possible solutions on E – way bills under GST. In this FAQ ICAI has considered almost all the issues which we will face in E- Way Bill System and Solutions for the same. Direct Link […]...

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Error Message ‘CESS liability is yet to be set off’ while resetting GSTR-3B

Goods and Services Tax - Taxpayer is not able to reset and file GSTR-3B. Error report shows YOU HAVE ALREADY OFF SETTED GSTR-3B, but CESS liability is yet to be set off....

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GST FAQs in Hindi, Gujarati, Malayalam, Punjabi, Telugu, Kannada, Assamese, Bangla

Goods and Services Tax - CBEC released FAQ on GST in English, Hindi, Assamese, Gujarati, Malayalam, Punjabi Telugu and Kannada for the benefit of General Public...

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FAQs on EU-GSP Registered Exporter System

Trade Notice No. 49/2019-20-DGFT - (11/02/2020) - Is there any difference in tariff or customs preferences if the wholly obtained (WO) criteria is used instead of the product specific rule (PSR)?  No, the tariff or customs duty preferences are the same i.e either tariff elimination if the product is non-sensitive and tariff reduction if the produc...

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GST on Real Estate: CBIC release FAQs (Part II)

F.No. 354/32/2019-TRU - (14/05/2019) - A number of issues have been raised regarding the new GST rate structure notified for real estate sector effective from 01-04-2019. A compilation of Frequently Asked Questions (FAQs) containing 41 questions was issued on 7th May, 2019. Part II of the FAQ is presented below....

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GST on Real Estate Sector- 41 FAQs (Part I)

F. No. 354/32/2019-TRU - (07/05/2019) - A number of issues have been raised regarding the new GST rate structure notified for real estate sector effective from 01-04-2019. A compilation of Frequently Asked Questions (FAQs) is presented below. Also Read- GST on Real Estate: CBIC release FAQs (Part II) F. No. 354/32/2019-TRU Government of I...

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GST FAQs on Services to SEZ and by fabric processors (job workers)

Circular No. 48/22/2018-GST - (14/06/2018) - FAQs on hotel and accommodation services etc. to SEZ / SEZ Developers and refund of unutilized input tax credit to independent fabric processors (job workers)...

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21 FAQs on IGST refunds on goods exported out of India

F. No. 450/ 119120 17-Cus IV - (15/02/2018) - Board has been continuously receiving representations from exporters and trade association in relation to pending IGST refund . In order to bring clarity amongst the exporters/trade associations. it has been decided to release Frequently Asked Questions (FAQ) on IGST refund which may be Circulated t...

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Recent Posts in "GST FAQs"

Blocking and Unblocking of EWB generation facility in EWB Portal

Blocking of e-waybill generation facility means disabling taxpayer from generating E Way Bill, in case of non-filing of 2 or more consecutive GSTR 3B Return on GST Portal, by such taxpayer (refer Rule 138E of CGST/SGST Rules, 2017). The GSTINs of such blocked taxpayers cannot be used to generate the e-way bills either as Consignor or Cons...

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Lease of Land and issues in GST?

Article contains Important Definitions related to Lease of Land and issues in GST, Schedule entries related to  Lease of Land, Reverse Charge Mechanism on Land Lease, Important Judgement and AAR related to GST on Land Lease with FAQ on Issues like: What is the difference between the lease of Land v/s Building?, What is a […]...

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FAQs GST e-invoice/IRN System

A. E-invoice – Basics: Q. 1. What is ‘e-invoicing’? As per Rule 48(4) of CGST Rules, notified class of registered persons have to prepare invoice by uploading specified particulars of invoice (in FORM GST INV-01) on Invoice Registration Portal (IRP) and obtain an Invoice Reference Number (IRN). After following above ‘e-invoici...

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APIs/Testing/Sandbox – GST e-invoice- FAQs

E-Invoice System Q.1 Who can generate the IRN from the e-invoice system? Presently, IRN can be generated only by the tax payers who have been notified. That is, tax payers whose turnover is more than Rs. 500 Crores. Q.2 How many rounds of testing of APIs have to be made on the sandbox system to […]...

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Registration and login on GST e-invoice portal: FAQs

GENERAL Q.1 What are the methods/modes of e-invoice generation? There are two modes/methods of e-invoice generation. First one is using the offline/excel tool Second one is using the API mode – directly or through GSPs. Q.2 What are the access mechanism for the e-invoicing system? There are two access mechanism for e-invoicing system. W...

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11 Important FAQs on Quarterly GST Return & Monthly Payment

11 Important FAQs of Quarterly Return and Monthly Payment (‘QRMP’) Scheme w.e.f 1st January, 2021 With the coming of 1st day of any new month or the 1st day of the new quarter, GST Council is ready to come out with certain new changes. Whether it is 1st October 2019 (Changes in Section 36(4) , […]...

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FAQs on Aadhaar Authentication while registering on GST Portal

Aadhaar Authentication – Selection as Yes Q.1 I have opted ‘Yes’ for Aadhaar authentication while registering on the GST Portal. What will happen next? Ans: Once you have opted ‘Yes’ for Aadhaar authentication while registering on the GST Portal and registration application is submitted, an authentication lin...

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E-Invoicing Updated List of Frequent Asked Questions

1. The compulsory e-invoicing of business-to-business transactions of companies with more than Rs 500 crore sales kicks in from 01st October 2020. The businesses were reportedly not ready to be seen by the tax officials and thus they had been given a chance to fill tax and save from penalty within 30 days. 2. The […]...

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GSTR-9 Offline Utility – Updated FAQs and Manual

In these article we will read the detailed analysis of FAQ’s related to the offline utility of GSTR-9. The following FAQ’s are About GSTR-9 Offline Utility, How to Download GSTR-9 Offline Utility, How to Download the Generated JSON File of GSTR-9, Worksheet Tabs in GSTR-9 Offline Utility, Entering and Validating Details in Offline, Up...

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FAQs and User Manual – GSTR-4 Offline Tool

How can I download and open the GSTR4 Offline Tool in my system from the GST Portal? 1. Login to the GST Portal www.gst.gov.in .2. Go to Downloads > Offline tools > GSTR4 Offline Tool > Download 3. Unzip the downloaded Zip file which contain GSTR4 Offline Tool, User Manual, Read Me.txt, Release Note. 4. Open the GSTR4_Excel_Utility_...

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‘Matching Offline Tool’ for matching GSTR 2B with purchase register

‘Matching Offline Tool’ for matching GSTR 2B with purchase register- FAQs & User Manual (A) About Matching Offline Tool Matching Offline Tool is an offline tool to view Form GSTR-2B and match the auto-drafted details in the said form with the purchase register. The Taxpayer needs to install Matching Tool from the GST Portal, and [...

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Suo Moto GST Registration Cancellation

FAQs on Suo Moto Cancellation of GST registration Q.1 Under which circumstances can a Tax Official initiate for cancellation of GST registration? Ans: Suo Moto Cancellation of registration may be initiated by the Tax Official for various situations as mentioned in the provisions of GST law like: – Any Taxpayer other than composition...

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How to amend Core & Non-Core Fields of GST Registration with FAQs

Once the applicant is registered under GST, the need for amendments in registration may arise due to several factors such as a change in address, change in contact number, change in business details and so on. In order to amend any information post registration, the taxpayer needs to file an Application for Amendment of Registration....

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How to Opt for GST Composition Levy with FAQs

You can opt for the Composition Levy if you are a regular taxpayer with an aggregate annual domestic PAN-based turnover as specified time to time....

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Registration as TDS Deductor under GST- FAQs & How to apply

A. FAQs on Registration as Tax Deductor at Source Q.1 Who needs to register under GST as a Tax Deducted at Source (TDS)? Ans: All Department or establishment of Centre / State Government, Local Authority, Government Agencies & Persons or category of persons notified by Central / State Government, where the total value of such [&hellip...

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GST Registration of UN Body/Embassy/Other Notified Persons & FAQs

Article contains FAQs on Grant of UINs Under GST Regime, Manual on Applying for Registration as a UN Body, Manual on Applying for Registration as an Embassy and Manual on Applying for Registration as Other Notified Person. A. FAQs on Grant of UINs Under GST Regime Q.1 What does UIN stand for? Ans: UIN stands […]...

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FAQs & Manual on Filing for Registration by provider of OIDAR

A. FAQs on Filing for Registration by provider of OIDAR (Online Information and Data Base Access or Retrieval Services) / FAQ’s and Manual on Non-Resident Online Services Provider Q.1 What are OIDAR Services? Ans: Online information and database access or retrieval services means services provided by the means of Information Technol...

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FAQs for GST Registration by Non-Resident Taxable Person

Q.1 Are there any preconditions before I can apply for Registration as a Non-Resident Taxable Person? Ans: A Non-Resident Taxable Person must fulfill following conditions so that he/she can register on the GST Portal: 1. Applicant has authorized signatory in India with valid details 2. Authorized Signatory has valid Permanent Account Numb...

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FAQs on Submission of Online GST Registration Application

I am on the landing page of the New Registration Application and there are two radio buttons – New Registration and Temporary Reference Number (TRN). Which one do I need to select? -Select the New Registration Application to begin applying for GST Registration . If you have already filled Part A of the Registration Application and have ...

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FAQs – GSTR-3B Offline Utility

FAQs on GSTR3B Offline Utility Q.1 How can I download and open the GSTR3B Offline Utility in my system from the GST Portal? Ans. 1. Login to the GST Portal www.gst.gov.in . 2. Go to Downloads > Offline tools > GSTR3B Offline Utility > Download button. 3. Unzip the downloaded Zip file which contain GSTR3B_Excel_Utility […]...

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FAQs on GSTR-6 Offline Tool

Q. 1 Can I file complete Form GSTR-6 using Offline Utility? Ans. No. Filing of Form GSTR-6 can take place only online on the GST Portal. Using Offline Utility, you will be able to prepare details of Table 3.ITC Received, 5,8 Distribution of ITC, 6B CDN, 6A ITC received (B2BA), 6C CDNA and 9 Amendment […]...

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FAQs of GSTR-10 Offline Utility

Q.1 Can I file the complete Form GSTR-10 offline using Offline Utility? Ans. No. Filing of Form GSTR-10 can take place only online on the GST Portal. Using Offline Utility, you will be able to prepare details of Table 8A, 8B & 8C and Table 8D in the GSTR-10 Return only. Once you have uploaded […]...

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FAQs on FORM GST ITC- 01 Offline Tool

Q.1 What is GST ITC-01? Ans. Registered person who is entitled to claim credit of input tax under section 18 (1) of CGST Act 2017, can claim such credit by filing a declaration in Form ‘GST ITC-01’. The credit may be availed for inputs held in stock, Inputs contained in semi-finished or finished goods held in […]...

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Preparing GSTR-1 and GSTR-2A using Offline Utility- FAQs

Q.1 What is Returns Offline Tool? Ans. Businesses that generate a large number of invoices in a tax period may find it cumbersome to upload invoice details one-by-one. Not only that, it will become a time-consuming activity with a cost implication. Therefore, to facilitate the upload of invoices in bulk, Goods and Service Tax Network [&he...

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FAQs GSTR-9A Offline Utility

About GSTR-9A Offline Utility Q.1 What is Form GSTR-9A Offline Utility? Ans. GSTR-9A Offline utility is an Excel-based tool to facilitate creation of annual return in Form GSTR-9A, which is to be filed on the GST portal by taxpayers who have opted for composition scheme, for any period during the said financial year. Taxpayers may [&helli...

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FAQs GST ITC-04 Offline Utility

About Form GST ITC-04 Offline Utility Q. 1 What is Form GST ITC-04 Offline Utility? Ans. Form GST ITC-04 Offline utility is an Excel-based tool to help taxpayers to prepare their Form GST ITC-04 declaration offline. Taxpayers may use the offline utility to furnish details of goods/capital goods sent to job worker and received back [&helli...

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FAQs of GSTR-8 Offline Utility

Q.1 Can I file complete Form GSTR-8 using Offline Utility? Ans. No. Filing can take place only online on the GST Portal. Using Offline Utility, you will be able to only prepare details of Table 3 and Table 4 of Form GSTR-8. Once you have uploaded the prepared details on the GST Portal, you must […]...

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FAQs on GST TRAN-2 Offline Tool

Q.1 What are the features of GST TRAN-2 Offline Tool Ans. The key features of GST TRAN-2 Offline Tool are: The GST TRAN-2 details related to certain tables can be prepared offline with no connection to Internet. Most of the data entry and business validations are inbuilt in the offline tool reducing errors upon upload […]...

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FAQs on TRAN-1 Offline Tool

Q.1 What are the features of TRAN-1 Offline Tool? Ans. The Key Features of TRAN-1 Offline Tool are: The TRAN-1 details related to certain tables can be prepared offline with no connection to Internet. Most of the data entry and business validations are in built in the offline tool reducing errors upon upload to GST […]...

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FAQs on Applying for GST Registration on MCA Portal through SPICe-AGILE Application Form

Can I apply for GST registration while applying for incorporation of company on MCA Portal? Yes, you can apply for GST registration while applying for incorporation of company on MCA Portal. Registration process under GST is now integrated with SPICe-AGILE Form....

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Applying for Temporary User ID for Unregistered User on GST Portal: FAQs

Applying for Temporary User ID Q.1 Who can apply for Temporary User ID on the GST Portal? Ans: Any applicant, who is not registered or not liable to be registered under GST Act, can apply for Temporary User ID on the GST Portal. This User ID is only for facilitating certain exclusive functionalities available to […]...

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FAQ on To Opt Composition Scheme (Explained under GST)

Q.1 How to opt for the Composition Scheme in GST? Ans: You can opt for the Composition Levy under GST if you are a regular taxpayer with an aggregate annual domestic PAN-based turnover as specified from time to time. However, you cannot opt for the Composition Levy if you are/you make: – any supply of […]...

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Provisional Assessment and Release of Security under GST

A. FAQs on Provisional Assessment and Release of Security under GST Q.1 What is Provisional Assessment? Ans: If taxpayer is unable to determine either the value or tax rate or both for the goods/ services dealt in by him/her, then he/ she can file an application for provisional assessment to the Tax Official. Q.2 What […]...

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How to reply GST DRC 06 issued for GST collected but not paid

A. FAQs on Filing reply to Form GST DRC-06 against proceedings initiated for tax collected but not deposited with Government Q.1 How can a Tax Official initiate action on a person who has collected tax but not deposited with the Government? Ans:Any person whether registered or unregistered, who had collected any amount representing tax, f...

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How to file GST DRC 06 against GST Determination Proceedings

A. FAQs on Filing FORM GST DRC-06 against Proceedings initiated by Tax Officer under section 73 and 74 Related to Determination of Tax Q.1 What is Section 73 & 74? Ans: Section 73: Covers determination of tax not paid or short paid or erroneously refunded or ITC availed wrongly or utilized for any reason other […]...

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Application for Rectification of Order under GST with FAQs

A. FAQs on Filing Application for Rectification or Taking Action in the  Subsequent Proceedings under section 161 Conducted by Tax Officer Q.1 How can Rectification of errors in decision, Orders, notice or certificate or any other document be done? Ans: Rectification of errors, which is apparent on the face of record in such decision, or...

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Filing reply for GST proceedings initiated for Remanded Cases

Remanded Cases and Appeal Effects Q.1 What are Remanded Cases and Appeal Effects? Ans: Remanded Cases are those cases that are initiated by the Assessment and Adjudicating Authority (A/A) or Appellate authority, in compliance to the “Remand Instructions” issued by the Appellate Tribunal/ High Court/ Supreme Court, in the appea...

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Actions during GST Assessment Proceedings against Unregistered Persons

A. FAQs on Taking Actions during Assessment Proceedings under section 63 of Central Goods & Services Tax Act, 2017 against Unregistered Persons General Q.1 Who all fall under “Unregistered Persons” category? Ans: Following persons will fall under “Unregistered Persons” category: 1. Taxable persons who are not r...

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How to reply GST Return scrutiny notice in Form GST ASMT-11

FAQs on Filing reply in Form GST ASMT-11 to the notice issued against scrutiny of Returns and Manual on Filing reply in Form GST ASMT-11 to the notice issued against scrutiny of Returns...

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GST Enforcement Case Proceedings- How to Respond

FAQs on Accessing and Responding to Communications Received as part of Enforcement Case Proceedings General Q.1 What are Enforcement Case Proceedings? Ans. The entire gamut of actions undertaken by tax officials to curb tax evasion is generally referred as ‘Enforcement’. The process mainly involves steps such as gathering intelligence...

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Viewing Pre-GST Demand Uploaded by Tax Official

A. FAQs on Viewing Pre-GST Demand Uploaded by Tax Official (Form GST DRC-07A & Form GST DRC-08A) General Q.1 What is Form GST DRC-07A? Ans. If any demand (Tax, interest, penalty, fees or any other dues) was created under Pre-GST laws (e.g. State VAT / CST / Central Excise / Service Tax etc.) and is […]...

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Filing reply to GST DRC-22: Proceedings initiated for recovery of taxes

A. FAQs on Filing reply to Form GST DRC-22, against proceedings initiated for Recovery of Taxes Q.1 When recovery process in GST Portal/ law is initiated? Ans. Recovery process in GST Portal is initiated under following conditions: Demand ID is created under Assessment, Enforcement, Appeal, Refund or any other module and is reflected in t...

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How to file Form GST DRC-20

FAQs on Applying for Deferred Payment or Payment in Instalments (FORM GST DRC – 20) Q.1 What is the purpose of FORM GST DRC – 20? Ans. FORM GST DRC – 20 is an application form that can be filed by any taxpayer to apply for one of the following two options available to him […]...

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Procedure for intimation of voluntary payment- FORM GST DRC 03

Form GST DRC-03 now available on GST Portal for making voluntary payments by a taxpayer Form DRC-03 enables a taxpayer to make voluntary payments, before issue of notice u/s 73 or 74 of the CGST Act, 2017 or within 30 days of issue of show cause notice (SCN). Facility to intimate payment made voluntarily or […]...

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GST: Filing Reply & Rectification Request during Proceedings & Order of First Appeal

A. FAQs on Filing Reply and Rectification Request During First Appeal Proceedings General Q.1 What are the steps involved in Proceedings & Order of First Appeal? Ans. All the Appeals submitted by the Appellant’s (Taxpayer/ Tax Official) will land on the First Appellate Authority’s Dashboard. The First Appellate Authority after ver...

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Following-up & Taking Action in GST Revision Order Proceedings

A. FAQs on Following-up and Taking Action in Revision Order Proceedings General Q.1 What are Revision Order Proceedings and when are they conducted? Ans. Revision Order Proceedings are related to proceedings conducted by a Revisional Authority (RA) to revise an impugned Order, originally issued to the taxpayer by an Adjudicating Authority...

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Filing an Appeal against GST Demand Order- FAQs & User Manual

A. FAQs > Filing an Appeal against Demand Order (FORM GST APL-01) Q.1 Who can file an appeal to the Appellate Authority? Ans. Any taxpayer or an unregistered person aggrieved by any decision or order passed against him by an adjudicating authority, may appeal to the Appellate Authority, within three months from the date on […]...

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FAQs on Login, DSC Registration, E-Sign and EVC on GST Portal

I have completed all the steps for the first-time login and I have been directed to a new credentials page. What should I do? You need to create your username and password to login to the GST Portal. For subsequent logins, you will use the username created now....

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How to file Letter of Undertaking- LUT (FORM GST RFD-11)

A. FAQs on Filing of Letter of Undertaking for Export of Goods or Services (FORM GST RFD-11) Q.1 Who has to furnish a Letter of Undertaking? Ans: Any registered person availing the option to supply goods or services for export /SEZs without payment of integrated tax has to furnish, prior to export/SEZs supply, a Letter […]...

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Submitting Intimation on Account of GST Refund Not Received: FAQs

Q.1 What is the purpose of  ‘Submitting intimation on account of refund not received’ functionality? Ans: This functionality is made available to taxpayers to intimate about a case, for which they have not received refund amount, on any of the refund application filed through Form GST RFD-01A. Q.2 I have filed a refund applic...

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How to Track GST Refund Status- Procedure & FAQs

Article contains FAQs on Tracking GST Refund Status, Manual on Track Refund Status Post-Login, Manual on Track GST Refund Status  Pre-Login and Manual to Track Refund Status for IGST paid on account of Export of Goods. It also explains different status types of refund application for IGST and Cess paid on account of Export of […]...

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GST Refund on Account of Assessment/Provisional assessment/ Appeal/ any other order

Q.1 Who can file the Refund Application on account of assessment / provisional assessment / appeal/ any other order? Ans: Any person, including regular taxpayer, casual taxpayer, non-resident taxpayer or unregistered person, in whose favour an Assessment Order/Provisional Assessment Order/Appeal Order or any other Order entailing refund h...

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How to claim Refund of Excess Payment of GST

Refund application on account of excess payment of tax can be filed, when the taxpayer has paid excess tax (in the form of advance tax or tax deducted/collected at source or self-assessment tax or payment of tax on regular assessment) against the tax required to be paid by him....

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GST refund claim by Supplier of Deemed Exports- Procedure

If the supplier of deemed exports has not collected tax from the recipient of deemed exports and paid the tax amount to the government, then the supplier of deemed exports would be eligible to claim the refund of tax amount paid by him, by providing the declaration that the recipient shall not claim any refund with respect of the said sup...

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GST Refund on Tax paid on an Intra-State Supply which is subsequently held to be Inter-State Supply & Vice Versa

FAQs on Refund on Tax paid on an Intra-State Supply which is subsequently held to be Inter-State Supply and Vice Versa. When refund application can be filed using reason as Refund on tax paid on an Intra state supply which is subsequently held to be inter-state supply and vica versa...

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GST Refund on Account of Export of Services (With Tax Payment)

A. FAQs on Refund on Account of Export of Services (With Payment of Tax) Q.1 What are the preconditions for filing a refund application on account of Export of Services (with payment of tax)? Ans: The following conditions must be met, for being eligible to file Form RFD-01, to claim refund on account of Export […]...

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GST refund on supplies made to SEZ unit/developer (with tax payment)

How can I file for refund on account of supplies made to SEZ unit / SEZ developer (with payment of tax)? Filing for refunds is a post-login functionality, which means that the Taxpayer must login to the GST Portal with their valid login credentials before filing a refund application....

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GST Refund on account of Recipient of Deemed Export

A. FAQs on GST Refund on account of Recipient of Deemed Export Q.1 What are Deemed Exports? Ans: Deemed Exports are those supplies of goods that are notified by the government on the recommendation of the council as ‘Deemed Exports’ where: The goods supplied do not leave India; Payment for such supplies is received in […]...

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Refund of ITC accumulated due to Inverted Tax Structure (RFD-01A)

FAQs on Refund of ITC accumulated due to Inverted Tax Structure (RFD-01A) Q.1 What is Inverted Tax Structure in the GST regime? Ans: The term ‘Inverted Tax Structure’ refers to a situation where the rate of tax on inputs is more than the rate of tax on output supplies. As a result, the higher tax […]...

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GST Refund for Supplies made to SEZ Unit/Developer (Without Tax Payment)

A. FAQs on Refund on Account of Supplies made to SEZ Unit/ SEZ Developer (Without Payment of Tax) Q.1 How can I get my refund of ITC on account of supplies made to SEZ Unit/ SEZ Developer (Without Payment of Tax)? Ans: You may comply with the activities as specified below: 1. You have to […]...

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ITC Refund on Account of Exports Without Payment of Tax

How can I submit the application for refund of ITC on account of Exports without payment of Tax on the GST Portal? To submit the application for refund of ITC on account of Exports without payment of Tax on the GST Portal, perform the following steps: 1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed....

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GST Refund of Excess Amount from Electronic Cash Ledger

A. FAQs on GST Refund of Excess Amount from the Electronic Cash Ledger Q.1 How can I claim refund of excess amount available in Electronic Cash ledger? Ans: 1. Login to GST portal for filing refund application under refunds section. 2. Navigate to Services > Refunds > Application for Refund option. 3. Select the reason of Refund ...

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Refund on Account of Export of Goods (With Payment of Tax)

FAQs on Refund on Account of Export of Goods (With Payment of Tax) Q.1 Am I eligible to receive the refund of IGST and Cess paid on export of goods if I have filed GSTR-3B? Ans: Yes, you are eligible for Refund of Integrated Tax and Cess on account of Export of goods (with payment […]...

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FAQs on Submitting GST Refund Pre-Application Form

GST Refund Pre-Application Form Q.1 What is Refund Pre-Application Form? Ans: Refund Pre-Application is a form, which need to be submitted by the taxpayers to provide certain information related to nature of business, Aadhaar Number, Income Tax details, export data, expenditure and investment etc. Q.2 What details are captured in Refund P...

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Steps to Use Cash/ ITC for Payment of GST Demand: FAQs & Manual

1. What is utilization of cash/ ITC for payment of demand or any other amount due about? It is about payments of non-return related liabilities created through generation of Demand ID which may be reference number of the order or application, appearing in the Electronic Liability Register (Part-II)....

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Electronic Liability Register under GST

A. FAQs on Electronic Liability Register under GST Q.1 What is an Electronic Liability Register? Ans: All return related liabilities accrued are displayed in the Electronic Liability Register: Part I: Return related liabilities. Payments made from the Electronic Cash Ledger and/or credit utilized to discharge the liabilities are also show...

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Electronic Credit Ledger under GST

A. FAQs on Electronic Credit Ledger under GST Q.1 What is an Electronic Credit Ledger? Ans: In the Electronic Credit Ledger, all credits accrued on account of inward supplies made by a taxpayer within a tax period are accumulated. The ledger is maintained Major Head-wise, i.e., IGST, CGST, SGST, and CESS. Q.2 Who maintains the […]...

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How to File and View Form GST PMT-09 with FAQs

FAQs on  Filing and Viewing Form GST PMT-09 Q.1 What is Form GST PMT-09? Ans: Form GST PMT-09 enables any registered taxpayer to perform intra-head or inter-head transfer of amount as available in Electronic Cash Ledger. Thus, a registered taxpayer can now file Form GST PMT-09 for transfer of any amount of tax, interest, penalty, [&helli...

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Electronic Cash Ledger under GST & How to view the same

The Electronic Cash Ledger contains a summary of all the deposits made by a taxpayer. In the ledger, information is displayed major head-wise i.e., IGST, CGST, SGST/UTGST and CESS. Each major head is further divided into five minor heads: Tax, Interest, Penalty, Fee and Others....

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How to View User Profile on GST Portal

A. FAQs on My Account – View User Profile Q.1 How can I view details of my profile? Ans: The View User Profile is a post login functionality that allows you to view your profile details as registered with the GST System. Q.2 How can I check the status of the field visit conducted at […]...

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FAQs on View & Download Accounting & Billing Software

General Q.1. What is Accounting and Billing Software on the GST Portal? Ans: Accounting and Billing Software download functionality is made available for the Micro, Small and Medium Enterprises (MSMEs) having turnover less than Rs. 1.5 crores. This software allows a taxpayer to run his daily business by providing day to day billing and ac...

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Advance Ruling for Unregistered Dealers (FORM GST ARA-01)

FAQs on Advance Ruling for Unregistered Dealers (FORM GST ARA-01) Q.1 Who can I apply for Advance Ruling? Ans: Application for Advance Ruling can be filed by any person who is registered or is desirous of obtaining registration under this Act on the matters prescribed under the GST Act with payment of the prescribed fee. […]...

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GST Advance Ruling filing & Tracking / Taking Action in Subsequent Proceedings

A. FAQs on Filing Applications Related to Advance Ruling and Tracking or Taking Action in the Subsequent Proceedings Filing an application (FORM GST ARA-01) for seeking Advance Ruling by Registered Taxpayers Q.1 Who can apply for Advance Ruling? Ans: An application for Advance Ruling can be made by any person who is registered or is [&hel...

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Registration of GST Practitioner- All you want to know

GST Practitioner is a tax professional who can prepare returns and perform other activities on the basis of the information furnished to him by a taxable person. However, the legal responsibility of such filings remains with the Taxpayer....

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How to file GST ITC-01 and FAQs

To declare and file claim of ITC prior to registration/ on withdrawal from composition scheme/ on exempt supply of goods/ services becoming taxable on the GST Portal, perform the following steps...

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GST: How to file details in TDS & TCS Credit Received table

Article contains FAQs and Manual on GST TDS and TCS Credit Received. It explains  TDS and TCS Credit Received comprises of which tables, Who needs to file TDS and TCS Credit Received, Is it mandatory to file TDS and TCS Credit Received for every tax period, From where can I as a taxpayer file TDS […]...

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How to utilise Electronic Cash & Input Tax Credit Ledger Balance

After submitting the GSTR-3B return, I was trying to make payment of the tax and was trying to offset my liability from the Electronic Cash Ledger; however I faced error. On what basis can I utilize the balance in Electronic Cash ledger?...

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How to compare GST Liability Declared and ITC Claimed

A. FAQs on Comparison of Liability Declared and ITC Claimed General GST Tax Liabilities and ITC Comparison Report Q.1 What is GST Tax Liabilities and ITC Comparison Report? Ans: The GST Tax liabilities and ITC Comparison report is the comparison of liability declared and ITC claimed by the Taxpayer. The Tax Liabilities and ITC Comparison ...

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GSTR-9C Offline Utility- FAQs

Form GSTR-9C is a reconciliation statement, duly verified and digitally signed by Chartered Accountant/ Cost Accountant. This form is required to be furnished along with filing of annual return in Form GSTR-9, by the taxpayer whose aggregate turnover is above a specified limit, during a financial year....

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How to file Form GSTR-7 – GST TDS Return – FAQs & Manual

A. Form GSTR-7 – FAQ Q.1 What is Form GSTR-7? Ans: Form GSTR-7 is a return which is required to be filed by the persons who deduct tax at the time of making/crediting payment to suppliers towards the inward supplies received. Tax deductor has a legal obligation: To declare his TDS liability for a given […]...

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FAQs and Manual on GSTR-6A

FAQs on GSTR-6A Q.1 What is GSTR-6A? Ans: Form GSTR-6A is a system generated ‘draft’ Statement of Inward Supplies for an ISD (Input Service Distributor). Form GSTR-6A is a read only form. ISD cannot take any action in Form GSTR-6A. Form GSTR-6A for a particular tax period changes, based on the details uploaded by the […]...

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GSTR-6 -FAQs & How to create & submit Form GSTR-6

Article discusses What is GSTR-6, Who, where and when needs to file GSTR-6 and is it mandatory to file it, Is it mandatory to take action on all invoices auto populated in GSTR-6, What actions can I take on invoice data auto populated in GSTR-6, What happens if GSTR 6 is filed before GSTR-1 and […]...

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All about GSTR 5 return filing with FAQs & Filing Procedure

A. Frequently Asked Question on Form GSTR-5 Q.1 What is Form GSTR-5? Ans: Form GSTR-5 is a return to be filed by all Non- Resident Taxpayer in case they don’t wish to avail ITC (Input Tax Credit) on local procurements. In case, non-resident person wishes to avail ITC on local procurement, it will be required […]...

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GSTR-4A – FAQs and How to view Return GSTR-4A

Form GSTR-4A is an auto-drafted and read only form and is auto created on basis of data from the saved/submitted/filed Form GSTR-1/5 and filed Form GSTR-7 of the taxpayers, where composition dealer is the recipient. The Composition dealer cannot take any action in Form GSTR-4A. This form is only for view. Action can be taken only in Form ...

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Form GSTR-8 Statement of TCS – GST – How to file & FAQs

A. FAQs on Filing of Form GSTR-8-  Statement of TCS (Tax Collected at Source) Q.1 What is Form GSTR-8? Ans: Form GSTR-8 is a Statement of TCS (Tax Collected at Source) to be filed by E Commerce Operators. Form GSTR-8 contains the details of taxable supplies and the amount of consideration collected by such operator […]...

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Form GSTR-9 (GST annual return)- How to file with FAQs

Article contains FAQEdit This Articles on Form GSTR-9 (GST annual return), How to file Form GSTR-9 (GST annual return), What is Form GSTR-9,  Who need to file Annual Return in Form GSTR-9, What is the difference between Form GSTR-9 Filing of nil Form GSTR-9, Offline Tool for filing Form GSTR-9, when to file Form GSTR-9, […]...

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Filing Nil Form GST CMP-08 through SMS- FAQs

About Nil Form CMP-08 Q.1 When can Form CMP-08 be filed as Nil? Ans: Form CMP-08 can be filed as a nil statement if there are no outward supplies, any liability due to reverse charge (including import of services) and any other tax liability for the quarter, for which the statement is being filed. Q.2 […]...

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Updated FAQs on GSTR 3B Return under GST Regime

Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period....

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Form GSTR-4 – Quarterly Return (Till FY 2018-19): FAQs

Q.1 What is Form GSTR-4? Ans: Form GSTR-4 is to be filed by taxpayers to provide summary of outward supplies, tax payable thereon etc. Such taxpayers are also required to report summary of import of services and supplies attracting reverse charge. Form GSTR-4 is to be filed by taxpayers who have opted for composition scheme. […]...

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FAQs on Form GSTR-2B

Form GSTR-2B Q.1 What is Form GSTR-2B? Ans: Form GSTR-2B is an auto-drafted ITC statement which will be generated for every registered person on the basis of the information furnished by his/her suppliers in their respective Form GSTR-1 & Form GSTR-5 and ITC received through Form GSTR-6. The statement will indicate availability of Inp...

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GSTR 2A: What you must know with FAQs

Form GSTR-2A is a system generated Statement of Inward Supplies for a recipient. Form GSTR-2A will be generated in below scenarios: When the supplier uploads the B2B transaction details in their Form GSTR-1 / 5...

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All about GSTR 1- Monthly Statement of Outward Supplies with FAQs

Q.1 What is GSTR-1? Who is required to file the GSTR-1? Ans: GSTR-1 is a monthly Statement of Outward Supplies to be furnished by all normal and casual registered taxpayers making outward supplies of goods and services or both and contains details of outward supplies of goods and services. Every registered taxable person, other than [&hel...

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Importing of invoices in e-Way bill system into Form GSTR-1

Taxpayers supplying taxable goods valued of Rs. 50,000 and above, generate e-way bills, where details of invoices have to be given by them. Further, the invoice details for business to business sales, made by them, have to be given in Form GSTR-1. To avoid duplicate data entry, GSTN has provided a facility to taxpayers, where […]...

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A to Z of E-Invoicing Under GST- Detailed Analysis

A2Z OF E – INVOICING UNDER GST Further to my article An Overview of E-Invoicing Under GST, I have received a number of queries related to e-invoicing. In this article, an attempt has been made to compile all the Frequently Asked Questions and their answers suggested by the authorities on various forums. A. BASIC DETAILS […]...

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GST e-invoice System- All you want to know with FAQs

Background The GST Council, in its 37th meeting on 20th September 2019, has recommended introduction of electronic invoice (‘e-invoice’) in GST in a phased manner. (While the initial date for roll out was 1st April, 2020, the Government had notified 1st October, 2020, as revised date for implementation of e-invoicing.) GST e-invoice ...

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Inquiry before DGGSTI -ITC on fake GST invoices – FAQs

Inquiry before DGGSTI in respect of allegation of fraudulent ITC on fake invoices under GST Act Q.1. Nodal officer is State Government SGST officer and DGGSTI is CGST officer who has a power to issue summons under the Act? Ans:- As far as inquiry investigation is concern DGGSTI has a power to investigate the case […]...

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GST e-invoice/IRN System- FAQs

What is e-invoicing? ‘e-invoicing’ means the invoice shall be prepared after obtaining an Invoice Reference Number (IRN) by uploading specified particulars (in FORM GST INV-01) on the notified Invoice Registration Portals (IRP)....

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GST E-Invoice System- Highlights with FAQs

Taxpayers whose aggregate turnover during the financial year 2019-20 exceeds Rupees five hundred crore (Rs. 500 crore) are required to upload the Invoice details on the Government Invoice Registration Portal (IRP) w.e.f. 01st October 2020 Join us to know how to + Register the Invoice + Generate IRN for the supplies + Upload in e-Invoice [...

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Job work related matters under GST with FAQs

Principal is registered person who sends inputs/capital goods to a job worker for carrying out the job work. The GST law makes special provisions with regard to removal of goods for job work and receiving back the goods after processing from the job worker without payment of GST. Section 2(68) of the CGST Act, 2017 […]...

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