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Gist of Notifications and Circulars issued on 21st Dec 2017

Notification No – 76 / Central Tax Dated 21st Dec 2017 All taxpayers who have become eligible to take input tax credit as per provision of subsection – 1 of section 18 of the CGST Act are required to file FORM GST ITC – 01 by 31st January 2018. This notification is applicable to all […]

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GST Tip – 150

Taxpayers will apply for the refund of GST for any of the following reasons Excess balance in Cash ledger, Exports of goods or services, Supply of goods or services to SEZ/EOU, Assessment or provisional assessment or Appeal or Order No and for ITC accumulated due to inverted duty structure.

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