183 ViewsAs per rule 45(3) of CGST Rules, 2017, “the details of challans in respect of goods dispatched to a job worker or received from a job worker during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the quarter or […]
Self invoice under GST
183 ViewsAs per section 31(3)(f) of CGST Act, 2017, “a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of […]
Input Tax Credit (ITC) of invoice pertaining to F.Y.2017-18
193 ViewsA registered person is entitled to take input tax credit of any invoice or debit note pertaining to invoice of the financial year 2017-18, till the filing of return for the month of March, 2019 i.e 20.04.2019. This facility is being extended to the taxpayer because of the fact that the financial year 2017-18 […]
GST Annual Return for the financial year 2017-18
232 ViewsGST Annual Return for the financial year 2017-18 is nearing the due date. A three months time from now to prepare the return seems not adequate looking into the number of invoices of input tax credit claimed to match with invoices populated in GSTR-2A and reconciliation of expense ledger in the debit side of […]
Order-02/2019-GST dated 12.03.2019
Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017
