Goods and Services Tax : Steps and key details to file the GST Annual Return (GSTR-9) for FY 2023-24, including exemptions and reconciliation requirements....
Goods and Services Tax : जानें जीएसटीआर 7 से संबंधित प्रमुख सवाल-जवाब, जैसे...
Goods and Services Tax : Understand the special procedures under Section 16(5) of the CGST Act, 2017, for rectifying ITC claims. Learn eligibility, filing ...
Goods and Services Tax : Learn how Form DRC-03A resolves GST demands paid via DRC-03 but still reflected as outstanding. Simplify adjustments and avoid dup...
Goods and Services Tax : Learn how India’s Invoice Management System (IMS) streamlines Input Tax Credit (ITC) tracking and helps reduce tax discrepancies...
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 : FREQUENTLY ASKED QUESTIONS (FAQs) ON GOODS AND SERVICES TAX (GST)-3rd Edition: 15th December, 2018- (Note: Changes announced in G...
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 ...
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 –...
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 ...
Goods and Services Tax : Taxpayers are now required to report their ITC availment, reversal of ITC and ineligible ITC correctly as per new format of Table ...
Goods and Services Tax : What change has been made with respect to packaged and labelled commodity with effect from the 18th July, 2022 and What is the sco...
Goods and Services Tax : The government has now decided to resume the blocking of EWB generation facility on the EWB portal, for all the taxpayers in terms...
Goods and Services Tax : Field formations have reported that they are facing several issues while issuing EWB-06. A detailed FAQ has been prepared and encl...
DGFT : Is there any difference in tariff or customs preferences if the wholly obtained (WO) criteria is used instead of the product speci...
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, […]
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 […]
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. […]
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 Input Tax […]
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
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 […]
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. Article explains What […]
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 System is a path-breaking […]
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 […]
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 […]
