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 […]
Central E-waybills are mandatory from 1st of Feb 2018 for all interstate transactions. It is optional for the taxpayers from 16th Jan 2018. The E-waybills has to be generated online only and we can have the following four options Web-based Bulk Generation SMS API Form 1st of Feb 2018, the taxpayers need not go to […]
Table 6A of FORM GSTR – 1 is enabled for taxpayers only for claiming the refund of taxes paid on exports or claim refund of the input tax credit for exported goods if FORM GSTR – 1 is not filed during the month the refund is being applied.
Whenever taxpayers want to change the information in the GST registration certificate, it has to be done separately for the core fields and the non-core fields. It is recommended to go the second one only after the first changes are reflected.
Refund processing in GST is available in the GSTN portal by selecting the refund type along with the period for which the refund is being filed. Types of Refunds are Refund of Excess Balance in Electronic Cash Ledger Refund of ITC on Export of Goods & Services without Payment of Integrated Tax On account of […]
New taxpayers who have taken registration after 1st July 2017, can cancel their registration number using FORM GST REG – 16 on the common portal.
A non-resident taxable person who has to file FORM GSTR-5 is now enabled on the GSTN Portal. Now non-resident taxpayers can file FORM GSTR-5 for the supplies, credit taken or payment of penalty etc.
Supplies made to a Merchant exporter can now be reported in the GSTR – 1 in Table 6A. A new row has been added to report such supplies @ 0.1%.
CBEC has released the revised FAQ on GST on 1 Jan 2018 in English. This based on the various changes made from time to time and also questions raised by the trade and industry. FAQ on GST