Refund of tax under GST
Section 54 of CGST Act, 2017 provides for refund of tax. Time-period to claim refund: Any person claiming refund of…
Updates
GST: Valuation in case of supply to a distinct person
The appellant M/s. Specsmakers Opticians Pvt Ltd a registered taxpayer under Tamil Nadu Goods & Services Tax Act 2017 /…
Availability of Input Tax Credit (ITC) in special circumstances
Section 18 of the CGST Act, 2017 provides for the availability of Input Tax Credit (ITC) in special circumstances. A…
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 of outward or inward supplies…
Input Tax Credit eligibility and its restriction
The provision for Input Tax Credit (ITC) is given under Chapter V of CGST Act, 2017. Section 16 : Eligibility…
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 than an Input Service Distributor,…
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 a taxable goods. One particular…
GST Forms Updated as on 04.12.2019
Sr. No. Forms Available for Description of Forms 1. REGISTRATION 1 FORM GST REG-01 For Taxpayer Application for Registration 2…
Preparedness for the new changes in GST
GST is a two years and six months’ old law now. It is still evolving and developing. Various amendments in…
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 SGST officers and including representatives…