Goods and Services Tax : Common errors in e-invoicing and e-way bill generation can trigger penalties, detention of goods, denial of ITC, and increased GST...
Goods and Services Tax : The GST Invoice Management System (IMS) promises stronger ITC reconciliation, fraud prevention, and invoice-level transparency. Ho...
Goods and Services Tax : The new Invoice Management System (IMS) will introduce real-time invoice matching and automated ITC verification under GST. Busine...
Goods and Services Tax : This article explains the legal framework governing e-invoicing under GST, including turnover thresholds, IRN requirements and sec...
Goods and Services Tax : GST IMS allows taxpayers to accept, reject or keep invoices pending before ITC flows to GSTR-3B, ensuring better GST ITC reconcili...
Goods and Services Tax : Explore the interoperable services of E-Invoice1 and E-Invoice2 systems, boosting efficiency and reliability for taxpayers. Learn ...
Goods and Services Tax : Discover the latest API updates for E-Invoice and E-Way Bill systems, including interoperable services and new error codes for sea...
Goods and Services Tax : Explore the integration of E-Waybill services with four new IRP portals by GSTN. Learn how taxpayers can now generate E-Waybills a...
Goods and Services Tax : Important update from NIC: E-Way Bills for B2B and B2E transactions require mandatory e-Invoice link for e-invoice enabled taxpaye...
Goods and Services Tax : Explore the seamless implementation of the E-Invoice System for GST compliance. Learn the procedures, modes, and detailed steps fo...
Goods and Services Tax : Discover the Allahabad High Court's ruling on Nancy Trading Company Vs State of U.P. And 3 Others, stating that not generating an ...
Goods and Services Tax : Madras High Court quashes penalty for non-generation of e-invoice when turnover was rectified below 5cr in GSTR-9. Learn the impli...
Goods and Services Tax : Delhi High Court grants refund for Input Tax Credit (ITC) rejected under GST. Explore the case of Star Publishers Distributors Vs ...
Goods and Services Tax : J. K. Jain Buildtech India Pvt. Ltd. Vs Assistant Commissioner (Calcutta High Court) The principal ground on which the petitioner ...
Goods and Services Tax : Where the implication of a person was for a non-bailable offence, he could apply for anticipatory bail. If the applicant cooperate...
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 : GSTN enables invoice-wise TDS reporting in Form GSTR-7 starting with the September 2025 return period, with a filing deadline of O...
Goods and Services Tax : GSTN's new advisory introduces changes to the Invoice Management System, including an option to keep credit notes pending and a fa...
DGFT : DGFT proposes mandatory GST e-invoices for deemed export benefits. Stakeholders can submit comments by April 2025 for consideratio...
Goods and Services Tax : GSTN advises taxpayers to enable alternate mechanisms for e-Invoice and e-Waybill systems using multiple portals and APIs to ensur...
The e-invoicing system is also available for the E-Commerce Operators (ECO) to report the invoices to the Invoice Registration portal, generated by them on behalf of the suppliers. The e-invoicing system identifies the e-Commerce operators based on the taxpayer type in the GST registration details. The taxpayer having the type as ‘TCS’ will be enabled […]
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 […]
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 […]
Version 1.03: Date: 08/09/2020 1. Help section of e Invoice portal has been updated with new documents. 2. The following Improvements have been done in Validations in IRN Generation API. In case of Credit Note and Debit Note, tax rate can be passed with any value. Passed IGST Value of Item will not be validated […]
Requests to defer due date of implementation of E-Invoicing up to 1st January 2021 for convenience of the tax payers as well as increasing transparency in GST.
As a facilitation measure, all the taxpayers who were having aggregate turnover of Rs. 500 Cr. (from 2017-18 onwards) were enabled on e-invoice portal https://einvoice1.gst.gov.in/. The listing is based on GSTR-3B data, as available in GST System.
Applicability Presently, it is mandated for registered persons whose aggregate turnover (based on PAN) in the preceding financial year is more than Rs. 500 Crores w.e.f 1st October 2020 (Notification No. 13/2020 – Central Tax dated 21st March 2020 and Notification No. 61/2020 – Central Tax dated 30th July 2020). Entities/ persons specifically exempted Special […]
> On 30th July 2020 the Central Board of Indirect Taxes and Customs (CBIC) released a notification and introduced the ‘Schema for E-Invoice‘ for imposing the e-invoicing. > It will be implemented from 01st October 2020, only for entities whose business having a annual turn over of ₹500 Cr. What is E-Invoicing under GST? > […]
E-Invoicing or Electronic Invoicing is the largest revolution that govt is imposing on trade and industry. Advanced use of technology is must to curb the tax evasions and for control. The Central board for direct taxes already uses the Artificial Intelligence and Machine learning for E -Assessments. E- Appeals. The same way CBIC has come […]
OFFICE OF THE COMMISSIONER (APPEALS) CENTRAL EXCISE & CGST, JAIPUR NCRB, STATUE CIRCLE, JAIPUR-302005 C. No. APPL/JPR/CGST/JP/06/111/19/152 DIN No. 20200563RW00009TBB48 Dated: 06/05/2020 Order-in-Appeal No. 39(JPM)CGST/JPR/2020 dated 27.04.2020 Appellant M/s. Baba Super Minerals Pvt. Ltd. Office No. 11, 4th Floor, Alankar Plaza, Central Spine, Vidyadhar Nagar, Jaipur-302039 OIO No. & Date 65, GST/ITC/BSMPL/2018-19, dated 10.12.2018 Respondent […]
