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...
Explore FAQs on E-Way Bill in India, covering its impact on GST, compliance, common issues, validity, and more. Learn about the role of E-Way Bill in modernizing tax systems.
Understand the intricacies of Section 18 of the CGST Act 2017, which deals with the availability of Input Tax Credit in special circumstances. Explore its provisions on exempt supply, credit of capital goods, and credit period availability. Get answers to FAQs on claiming ITC under various scenarios, including registration, voluntary registration, and changes in business constitution. Learn about the time limit for claiming ITC on goods and services and the treatment of ITC in case of capital goods. Ensure compliance with GST regulations through a detailed overview of Section 18.
Understand Section 17 of the CGST Act 2017: Apportionment of Credit & Blocked Credit. FAQs on Input Tax Credit, business and personal use, exemptions, and treatment of ineligible ITC.
Section 68 talks about the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be prescribed to carry with him such documents and such devices as may be prescribed.
Explore Section 12 of CGST Act 2017, focusing on the time of supply of goods and answering FAQs to understand tax liability, invoice, payments, reverse charge, vouchers, and more.
ECO would be liable to pay tax on any restaurant services supplied through them included by an unregistered person. Invoice in respect of restaurant service supplied through ECO under section 9(5) will be issued by ECO.
Get clarity on Section 73 of CGST Act, 2017 with frequently asked questions. Understand the determination of tax issues and penalties for non-compliance. Stay informed with our comprehensive guide.
Navigate GST Geocoding: Essential FAQs for Taxpayers in Delhi & Haryana – Guide to mapping your business location for compliance.
There are certain goods or services on which Input tax credit can never be claimed as laid down under section 17(5) of CGST Act,2017. These type of goods or services are called as Blocked credit
जीएसटी को भारत में लगे हुए 5 साल से अधिक हो चुके हैं और अब यह कर भारत में पूरी तरह से स्थापित हो जाना चाहिए लेकिन व्यापारिक क्षेत्र से जो समाचार लगातार आ रहें है उनके अनुसार परेशानियां अभी भी है . जीएसटी की सबसे पहले भारत में मुख्य रूप से चर्चा सन 2006 […]
