Goods and Services Tax : ICAI clarified that ITC wrongly reversed under Table 4(B)(1) instead of Table 4(B)(2) can still be reclaimed within statutory time...
Goods and Services Tax : The article explains that architectural, accommodation, and related immovable property services are governed by Section 12(3) of t...
Goods and Services Tax : Understand the mandatory GST compliances when closing a business, including return filing and tax on stock. The guidance clarifies...
Goods and Services Tax : IGST refunds are not available when exports are made under LUT/Bond without tax payment. The clarification highlights eligibility ...
Goods and Services Tax : The issue is whether renting of immovable property is taxable under GST. The key takeaway is that residential renting may be exemp...
Goods and Services Tax : Learn how to report issues or ask questions about not receiving GST rate change benefits. Contact the National Consumer Helpline (...
Goods and Services Tax : The Ministry of Finance issues FAQs clarifying new GST rates on medicines, drones, bricks, and insurance. Learn about changes to h...
Goods and Services Tax : Key FAQs on GST rate changes from the 56th GST Council, covering goods, services, vehicles, and exemptions effective from 22 Septe...
Goods and Services Tax : Understand GST rules for restaurant services in 'specified premises' post-April 2025. Learn about tax rates, declarations, and ITC...
Goods and Services Tax : Functionality for Aadhaar Authentication and e-KYC where Aadhaar is not available, has been deployed on GST Common Portal w.e.f. 6...
Goods and Services Tax : GSTN has clarified key issues on filing annual returns through consolidated FAQs. The guidance explains ITC reporting, auto-popula...
Goods and Services Tax : ITC availed for FY 2023-24 but reversed or claimed in FY 2024-25 must be reported in Table 6A1 of GSTR-9. Reversals from prior yea...
Goods and Services Tax : A new facility in Invoice Management System (IMS) has been introduced on GST portal wherein taxpayers are allowed to keep credit n...
Goods and Services Tax : Taxpayers cannot file GSTR-9 for FY 2024-25 unless all GSTR-1 and GSTR-3B returns are completed. Auto-population of relevant table...
Goods and Services Tax : Understand how to manage inadvertently rejected invoices, debit notes, and credit notes on IMS, including ITC claims for recipient...
‘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 […]
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 taxpayer has […]
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.
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.
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 […]
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 […]
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 Technology, over internet or electronic […]
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 Number (PAN) 3. Authorized […]
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 […]
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 […]
