Late fees waived for late filing of GSTR-1 for July17 to Nov19
Section 47(1) of CGST Act, 2017 states that,"Any registered person who fails to furnish the details…
Amnesty Scheme
Article
Input Tax Credit
Input Tax Credit eligibility and its restriction
The provision for Input Tax Credit (ITC) is given under Chapter V of CGST Act,…
COMPLIANCE
GST Return
GST Annual Return filing for F.Y.17-18 is extended to 31.01.2020
Section 44(1) of CGST Act, 2017 provides for Annual Return as "Every registered person, other…
Article
Clerical mistake in Part-B of e-way bill is excused
The appellant M/s. K.B. Enterprises, a registered tax payer is engaged in the supply of…
Article
COMPLIANCE
GST Forms Updated as on 04.12.2019
Sr. No.FormsAvailable forDescription of Forms1. REGISTRATION1FORM GST REG-01For TaxpayerApplication for Registration2FORM GST REG-03For Tax OfficialNotice…
Article
COMPLIANCE
Preparedness for the new changes in GST
GST is a two years and six months' old law now. It is still evolving…
GST Council Meeting
Recommendations made by GST Council on 18.12.2019 in meeting
1. Grievance Redressal Committees (GRC) will be constituted at Zonal/State level with both CGST and…
Amendment
All communications from the Office of CBIC must contain DIN
CBIC, vide Circular no. 122/41/2019-GST dated 05.11.2019, had implemented a system for electronic (digital) generation…
E-Invoicing
Invoice Reference Number (IRN) & Quick Reference (QR) Code
CBIC has issued Notification No. 68 to 72 of 2019 on 13.12.2019. Vide these notifications…
Article
E-Invoicing
E-Invoicing under GST w.e.f 01.04.2020
E-Invoicing is mandatory w.e.f. 01.04.2020 for a person with a turnover of Rs.100 Crores and…