Goods and Services Tax : Learn what GSTR-1A is, who should file it, key features, and its impact on GSTR-2B and GSTR-3B. Understand the filing process and ...
Goods and Services Tax : Explore our FAQs on Form GSTR-1, delinking debit and credit notes, auto-population of e-invoice details, editing and viewing e-inv...
Goods and Services Tax : Learn about Form GST ITC 03, its filing requirements, prerequisites, frequency, and consequences of non-filing. Understand when an...
Goods and Services Tax : Discover if it's possible to declare GST credit notes in returns after November 30th. Get insights into the legal provisions and p...
Goods and Services Tax : Understand the significance of e-invoicing, its implementation, prerequisites, and FAQs. Learn how to generate e-invoices, its ben...
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...
When you supply goods on High Seas Sale basis, it will remain an exempt supply – also a non-taxable supply. Once this is so, you will get no input tax credit for inputs, input services and common input services and if you have claimed, it will have to be reversed u/s 17 of CGST Act.
Where the applicant is providing services to the Government and Government aided schools by building his own infrastructure under a particular project, will there be a GST exemption?
In this article we will read the FAQ’s related to Viewing Orders of Unblocking of E-Way Bill Generation Facility, where we will find find the status of order issued by Tax Official , steps to view Acceptance/Rejection Order and duration for which unblocking of an E-Way Bill generation facility. The detailed FAQ’s are:
Section 35(6) could have been invoked if the GST authorities would have conducted a search and found unaccounted stock. Since the search was conducted by the income tax authorities and now for the purpose of GST the registered person is himself recording the unaccounted stock therefore the provisions of 35(6) are not attracted.
Pandemic Legal intelligence – FAQs on Compliance Relaxation under GST Introduction The Central Board of Indirect Taxes and Customs (‘CBIC’) has issued several notifications in order to implement the compliance relaxation announced by Hon’ble Finance Minister amid Pandemic COVID 19. We have analysed the relaxations provided by the Central Government and collated few FAQs on […]
A. FAQs on Filing an application (FORM GST ARA-01) for seeking Advance Ruling by Registered Taxpayers/Unregistered persons and Tracking or Taking Action in the Subsequent Proceedings Q.1 Who can apply for Advance Ruling? Ans. An application for Advance Ruling can be filed by a registered taxpayers as well as an unregistered persons. However, in case […]
Field formations have reported that they are facing several issues while issuing EWB-06. A detailed FAQ has been prepared and enclosed herewith for easy reference of the field formations.
Frequently Asked Questions on e-Invoice Q 1. What is an e-invoice? Ans: Issue of a tax invoice in an electronic format to the recipient and validated/authenticated by the tax administration before it is transmitted to the receiver. Q 2. Is it mandatory to issue e-invoice from the designated government portal? Ans: No, the tax invoice […]
Article explains how to opt for the Composition Levy under GST, How to opt for Composition Levy if already registered as a regular taxpayer, How to go from regular to composition scheme in GST, When one can opt for Composition Levy, Stock Intimation and How to file Stock Intimation, returns to be filed by a […]
The application to withdraw from the Composition levy is required to be filed within 7 days from the date when taxpayer fails to satisfy any condition of Section 10 of CGST/ SGST Act or rules made thereunder or a taxpayer may also voluntarily opt out of the Composition levy by filing an application.
