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GST Tip – 365

As per Notification No.   45/2017 – Central Tax, the person taking registration under composition levy has to file FORM GST ITC-03 within 90 days from the date on commencement of composition levy.

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GST Tip – 311

As per rule 120 of CGST Rules 2017, goods sent on sale or approval basis have before the appointed date has to be declared in FORM GST TRAN – 1, within 90 days from the appointed date.

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GST Tip – 310

As per section 119 of the CGST Rules 2017, if the taxpayer has any materials sent on job work or for repairs or on sale or approval basis has to file GST TRAN – 1 within 90 days from the appointed date.

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GST Tip – 309

As per Rule 118 of the CGST Rules, FORM GST TRAN-1 has to be filed within 90 days from the appointed date i.e, 1-July-2017 to avail the transitional input tax credit (VAT and Service Tax) for goods and services received after the appointed date but invoiced before the appointed date.

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GST Tip – 241

As per Transitional Rules, if goods are sent on sale or approval basis before the appointed date, the taxpayer has to submit the details of goods sent on sale or approval basis in FORM GST TRAN-1 within 90 days from the appointed date.

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GST Tip – 236

As per the Transitional Rules, every taxpayer opting to take input tax credit under Section 140 of CGST Act is required to file FORM GST TRAN-1 within 90 days from the appointed date. The same can be extended for another 90 days by the commissioner on recommendations of the GST Council.

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