Improvements in GSTR-1
A revamped & enhanced version of GSTR-1/IFF is being made available on the GST Portal to improve the taxpayer experience. Read More
ARE YOU WAITING FOR GST REFUND ?
The provisions of section 54 (1) of the CGST Act regarding time period, within which an application for refund can be filed. Read More
COMPLIANCES REQUIRED FOR DYNAMIC QUICK RESPONSE (QR) CODE ON B2C INVOICES
The relaxation from the requirement of dynamic QR code on the invoices would be available to such supplier. Read More
HOW TO AVOID GST NOTICE ?
In this Instructions/Guidelines, reader will get complete understanding of situations when a registered person may get notice from GST department. Read More
Guidelines for disallowing debit of electronic credit ledger under Rule 86A of the CGST Rules, 2017
The credit is availed by the registered person on the invoices or debit notes issued by a supplier. Read More
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th Sept, 2021. Circular No. 163/19/2021-GST dated 6-10-2021
Based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021, clarification, with reference to GST levy. Read More
Clarifications regarding applicable GST rates & exemptions on certain services Circular no. 164 /20 /2021-GST dated 06 October’2021
all recommendations of the GST Council’s 45 meeting relating to GST law and procedure are as follows. Read More
Resumption of Blocking of E-Way Bill (EWB) generation facility. 04/10/2021
The blocking of E way bill generation facility had been temporarily suspended by Government on account of Covid pandemic. Read More
Clarification in respect of certain GST related issues – reg.
Various representations have been received from taxpayers and other stakeholders seeking clarification in respect of certain issues pertaining to GST laws. Read More
Clarification relating to export of services – condition (v) of section 2(6) of the IGST Act 2017–reg. (Circular No. 161/17/2021 dated 20-09-2021)
Explanation 1 under section 8 of the IGST Act 2017 in relation to condition (v) of export of services as mentioned in sub-section (6) of the section 2 of the IGST Act 2017. Read More
Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act –Reg ( Circular No. 162/18/2021 dated 25-09-2021)
Representations have been received seeking clarification on the issues in respect of refund of tax wrongfully paid as specified in section 77(1) of the Central Goods and Services Tax Act, Read More
Central Goods and Services Tax (Eighth Amendment) Rules, 2021
The Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, Read More
GST Council’s 45TH Meeting – Key Points
All recommendations of the GST Council’s 45 meeting relating to GST law and procedure are as follows, Read More
On-demand fetching of Bill of Entry details from ICEGATE Portal
GST Portal that can be used to search such records in GST System, and fetch the missing records from ICEGATE. Read More
Advisory for Taxpayers regarding Generation of EWB where the principal supply is Supply of services.
Generate EWB bill for movement of those goods where their principle supply is classifiable as a service, Read More
Analysis of extension of time limit to apply for revocation of cancellation of GST Registration
Clarification regarding extension of time limit to apply for revocation of cancellation of registration, Read More
Caution: Non-filers of GSTR 3B may be barred from filing GSTR 1
To ensure no disruption in filing GSTR-1/IFF, taxpayers who have not filed their pending GSTR-3B, Read More
Advisory on HSN and GSTR-1 Filing
Taxpayers should check their HSN code in Search HSN functionality provided by GSTN on the GST portal and with the directory of HSN. Read More
Whether The levy of GST on Lottery, Betting and Gambling Constitutionally Valid?
The Supreme Court in the case of Skill Lotto Solutions had the opportunity to decide the constitutionality of the levying of tax on the lottery ticket. Read More
E-way Bill – Complete Guide
E-way bill is a document which is required to be carried by a person in charge of the conveyance carrying consignment of goods of value(total invoice vale inclusive of tax). Read More
Papad is a papad irrespective of its shape and size.
FRYUMS fall under the entry of PAPAD irrespective of their shapes and sizes and irrespective of the ingredients used. Read More
Penalty not justified where E way bill was generated against Invoice Number instead of Bill of Entry
Section 129 was framed to avoid circumstances of tax evasion. Read More
Advisory regarding Blocking of E-Way Bill generation facility and FAQ’s on Unblocking of E-Way Generation Facility
The government has now decided to resume the blocking of EWB generation facility on the EWB portal, for all the taxpayers in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, from 15th August onwards. Read More
Functionality to check and update bank account details
Taxpayers are required to update their Bank Account Details within 45 days of the first login henceforth. Read More
New functionality on Annual Aggregate Turnover (AATO) deployed on GST Portal for taxpayers.
GSTN has implemented a new functionality on taxpayers’ dashboards with the following features, Read More
Whether Input Tax Credit Can be Claimed on Debit Notes for Previous Financial Year in Current Financial Year?
Buyer was not eligible to claim input tax credit for the debit notes issued in the year 2018-19, in the year 2020-21. Read More
Plastic Toys – Classification and Tax Rate under GST
That heading no. 9503 00 30 covers the toys made up of plastic of various kinds such as scooters, tricycles, pedal cars, dolls and other toys, Read More
GST Advisory on Negative Liability in GSTR-4
Instances have come to notice where taxpayers are reporting negative liability appearing in their GSTR-4, Read More
Do Appellate Authority Need to take Liberal View on Condonation?
High Court further directed the appellate authority to take liberal approach concerning the condonation of delay. Read More
Popcorn Manufacturing is Covered under Prepared foods obtained by roasting of cereals ?
process of making Popcorn involving heating and adding ingredients to make it palatable, would render it under the category of “ready to eat prepared food, Read More
Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021
The period from 14th March, 2021 till further orders shall also stand excluded in computing the periods prescribed under Sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Read More
New Functions on GST Portal – Effective From July, 2021
The UIN holders file details of their inward supplies in Form GSTR-11 on a quarterly basis. Read More
Applicability of GST on the activity of construction of road
Notification No. 12/2017-CT(R) does not exempt GST on the annuity (deferred payments) paid for construction of roads. Read More
Applicability of GST on supply of food in Anganwadis and Schools
Exempts Services provided to an educational institution, by way of catering, including any mid-day meals scheme. Read More
GSTR-1 Will Be Blocked in case of Non-Filing of GSTR-3B
Notification no. 01/2021 dated 1st January 2021 states that if the registered person is a monthly filler and does not file GSTR-3B. Read More
Penalty for not issuing QR code invoices further extended
Aggregate turnover is more than Rs. 500 crores who make supply to customers who are not registered under GST should provide dynamic QR code on their invoices on or after 1st October 2021.. Read More
Important changes related to QRMP Scheme implemented on the GST Portal
They can now file it by sending a message in specified format to 14409. The format of the message, Read More
Advance Ruling –GST on interest on late payment to Foreign Holding Company
GST on reverse charge basis for amount paid as interest on late payment of invoices of imported goods for the reasons, Read More
How To Check Online Misuse of PAN In GST
It will check the misuses, control the frauds and help officers in enquiry and cancellation of such registration. Read More
FAQs on Dynamic Quick Response (QR) Code on B2C invoices issued on 21st June 2021
Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March 2020, Read More
Change in GST Rates on goods being used in Covid-19 relief and management Recommendations of 44th GST Council Meeting
The 44th GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt Nirmala Sitharaman, Read More
Changes in GSTR-1 from May 2021 and HSN Summary
If the aggregate turnover of the taxpayer in the preceding year is upto 5 cr then 4 digits of HSN is required to mention Read More
Frequently Asked Question (FAQs) on Quick Response (QR) Code under GST
As per the circular dated 23rd February, 2021 by Central Board of Indirect Taxes and Customs, Central Board of Indirect Taxes and Customs, Read More
Standard Operating Procedure for Suspension of GST Registration
As per the circular issued by Central Board of Indirect Taxes and Customs dated 11/02/2021, the Standard Operating Procedure for, Read More
Complete Guidelines For Demand and Recovery Under GST – For Both GST Department and Taxpayer GUIDELINES UNDER SECTION 73 AND 74 OF GST
Goods and Services Tax Department of State of Thiruvananthapuram have issued guidelines dated 22/02/2021, Read More
Relaxation in GST provisions due to COVID-19
GST Notification no. 17/2021 to 19/2021 and part of Notification no. 27/2021 have already been covered under article. Read More
UPDATED EXTENDED DATES OF GSTR-1, IFF, GSTR-3B, PMT-06
Waiver of interest and late Fees on delayed filing of returns for the month of Mar’21, April’21 and May’21. Read More
Late Fee- Any need for an Amnesty Scheme in the prospective Tax Period?
Rationalization of the late fee imposed under section 47 of the CGST Act, Read More
GST Audit Abolished – Is it a Relief?
A big relief was provided by Hon’ble Finance Minister, Smt. Nirmala Sitharaman in Finance Act, 2021, wherein Section 35(5) of CGST Act, Read More
Amnesty Scheme Announced In 43 GST Council Meeting Held On May 28, 2021
What is Amnesty Scheme: In the meeting finance minister Mrs. Nirmala Sitharaman also announced about “Amnesty scheme” Read More
Press Release of GST Council Meeting dated 28.05.2021
For explanation of this Press Release – Click here
Can gst authorities have power to attach property in haste?
Many a times, it is been observed that tax authorities act in haste and issues order of attachment of poperty of tax payer. Read More
GST cannot be demanded from Buyer where Seller has not paid GST to Government
The Hon’ble Madras High Court in the matter titled M/S. D.Y. Beathel Enterprises versus The State Tax Officer (Data Cell), Read More
Notification no. 92/2020 dated 22-12-2020
There are few material changes made by Central Government in GST Laws which are applicable from January 01, 2021. Read More