Goods and Services Tax : The issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 s...
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 : 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 mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August...
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...
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 product is sensitive irrespective of whether the criteria is WO or PSR.
Strengthening of E-Way Bill System: Integration of E-way Bill with Vaahan system of transport department (Pilot run of Vehicle Number Verification for Karnataka) E-Way Bill system is now integrated with Vaahan system of Transport Department. Vehicle (RC) number entered in e-waybill will be verified with Vaahan data for its existence/correctness. If the vehicle number does […]
The GST Council has approved the implementation of ‘e-Invoicing’ or ‘electronic invoicing’ in a phased manner for reporting of Business to Business (B2B) invoices to GST System, starting from 1st January 2020 on voluntary basis. Being the first Invoice Registration Portal (IRP), National Informatics Centre, has made the e-Invoice registration services available through API mode, […]
Form GST ASMT-10 is the notice issued under section 61 of CGST Act, 2017 read with Rule 99 of CGST Rules, 2017 for intimating discrepancies in GST returns filed by taxpayer and seeking explanation for same.
After the passage of more than 2 Years of GST Implementation in India, still, GST Law is not stable. GST Department is taking all corrective actions to streamline the law so that it is beneficial to Dealers as well as to the GST Department. After the implementation of GST Law, so many Notifications, circulars have […]
FAQs on Viewing Orders of Unblocking of E-Way Bill Generation Facility Unblocking of E-Way Bill Generation Facility Q.1 Why my GSTIN is blocked for E-Way Bill generation facility? Ans. Your GSTIN will be blocked for E-Way Bill generation facility, in case, you have failed to file Form GSTR-3B return for last two or more consecutive […]
Advisory for taxpayers for uploading multiple invoices/ credit/ debit notes as supporting documents with refund application (RFD-01) Tips for Scanning Documents and Reducing File Size for uploading supporting documents with the refund application Taxpayers are expected to upload the supporting documents while filing their refund application (Form GST RFD-01). The GST Common Portal allows taxpayers […]
Offline tool can be used for taking actions in auto-populated details in the Form GST ANX-2 by the taxpayers. Taxpayer can also download Form GST ANX-2 JSON file from GST portal to view/ take action on the documents as part of downloaded JSON in the offline tool.
Form GST ANX-1Offline Utility is a tool, inter alia, to facilitate preparation of the Form GST ANX-1 for taxpayers. Taxpayers may use the offline utility to furnish various details regarding outward supplies, imports & inward supplies attracting reverse charge etc. Once Form GST ANX-1 is prepared using offline utility, it is to be uploaded on GST Portal by creating a JSON file.
A. FAQs on New GST Returns Dashboard FAQs > New Returns Dashboard 1. What is the GST Return Type? If the return frequency is selected as quarterly, then the taxpayer can change the return type as either Quarterly (Normal), Sahaj or Sugam, based on the types of their transactions. Taxpayer whose aggregate turnover was more […]
