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The article is informing how to report ITC in table 4 of GSTR-3B without changing in auto populated figures form GSTR-2B as possible as. This is required as per amendment happened from 01-09-2022. The Government vide Notification No. 14/2022 —…
The Goods and Services Tax Network (“GSTN”) vide Advisory dated July 20, 2022 state that E-Commerce Operator (“ECO”) are liable to pay GST on specified supply of services under Section 9(5) of the Central Goods and Services Tax Act, 2017 (“the…
Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1 –reg.
The Madras High Court (HC) has observed that the procedure laid down under Rule 96 of CGST Rules, 2017 cannot be applied strictly to deny legitimate export incentives that are available to an exporters. In this connection, a reference was…