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Source : GSTN / News and Updates 04.08.2021 1. As you might be aware that the facility of blocking E way bill generation had been temporarily suspended due to pandemic, in terms of Rule 138 E (a) and (b) of…
Source: GSTN Use of E-Way Bill e-Way Bill is mandatory for Inter-State movement of goods of consignment value exceeding Rs.50,000/- in motorized conveyance. Registered GST Taxpayers can register in the e-Way Bill Portal using GSTIN. Unregistered Persons/ Transporters can enroll…
Debit Note is delinked from its original invoice for the purpose of claiming Input Tax Credit (ITC) u/s 16(4) of CGST Act, 2017. By virtue of S.16(4) of CGST Act, Input Tax Credit (ITC) on any invoice can be claimed…
Procedure of Way Bill was introduced to control the evasion of the tax. Context in which the rules related to way bill to put a check on evasion of tax. RULE 138A. Documents and devices to be carried by a…
Rule 138E of CGST Rules, 2017, provides for the restriction on furnishing of information in PART A of FORM GST EWB-01. As per clause (a) of said rule, no person paying tax u/s 10 or availing the benefit of Notification…
The applicant M/s. M/S. NEVA PLANTATION PRIVATE LIMITED is engaged in supply of exempted goods. The applicant was not aware of the provision that GST registration is not required if the goods supplied are exempted. However the appellant had taken…
The appellant M/s. K.B. Enterprises, a registered tax payer is engaged in the supply of a taxable goods. One particular vehicle bearing no. HP 32A 3097, carrying a goods of the appellant to his customer’s place was caught and detained…
GST is a two years and six months’ old law now. It is still evolving and developing. Various amendments in GST law indicates the improvement and growing stage. Thanks to GST Council which is accepting and acting upon the representation…
1. Grievance Redressal Committees (GRC) will be constituted at Zonal/State level with both CGST and SGST officers and including representatives of trade and industry and other GST stakeholders (GST practitioners and GSTN etc.). These committees will address grievances of specific/…