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GST TIP – 429

As per Notification No 3 – Central Tax, a new section has been added in FORM RFD-01 for claiming of Refund for “Exports made to SEZ unit or SEZ Developer (on payment of tax)”.

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GST TIP – 428

As per Notification No 3 – Central Tax, a new section has been added in FORM RFD-01 for claiming of Refund for “Export without payment of tax (accumulated ITC).”

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GST Tip – 423

As per Notification No 3 – Central Tax, every transporter who carries the goods have to carry the goods with a tax invoice or a bill of supply along with the goods where there is a requirement to carry the e-waybills .

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GST Tip – 420

As per Notification No 3 – Central Tax, Person taking registration under composition scheme has to file Form ITC-03 within 180 days from the date of taking registration under composition scheme. Replacing old provisions of 90 days in Sub-rule 3(a) of rule 3 of CGST Act.

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GST Tip : 419 – ITC Reversal

If the supplier of goods or service is not paid within 180 days of the issue of the tax invoice, the recipient has to reverse the ITC availed and show it in the GSTR – 3B of the December 2017 to be filed by 20th January 2018. This provision is similar to the provision we […]

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GST Tip – 411

As per Section 171 of the CGST Act, any reduction in the tax rate or additional benefit of the input tax credit has to be passed to the recipient under Anti-Profiteering.

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GST Tip – 404

As per Notification No – 61/2017 – Central Tax, a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the IGST Act, 2017 and rule 64 of the CGST Rules, 2017, has to file the return FORM GSTR-5A for the months […]

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GST Tip – 390

An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be deposited as specified in section 49 of the CGST Act 2017.

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Changes recommended in Composition Scheme

The following changes were recommended in the Composition Scheme on the basis of discussions held in the 23rd meeting of the GST Council held at Guwahati today.   Uniform rate of tax @ 1% under composition scheme for manufacturers and traders (for traders, turnover will be counted only for the supply of taxable goods). No change […]

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GST Tip – 351

When a notice is issued in FORM GST DRC- 01 to the taxpayer for non-payment of tax or short payment of tax or input tax credit utilized wrongly or availed wrongly or refund is issued erroneously by the concerned tax officer and the taxpayer does not pay the same, he is termed as defaulter and […]

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