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GST Tip – 193

As per the draft e-waybill rules, on the generation of the e-waybill on the common portal using the FORM GST INS-01, a unique e-waybill number (EBN) shall be made available to the supplier, recipient of goods and the transporter.

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GST Tip – 190

Under the Revised GST Return Rules, FORM GST MIS – 4 will be generated by the common portal to show the reduction of the output liability on account of rematching of records of the recipient.

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GST Tip – 188

Another new form “FORM GST MIS-2” has been introduced in the Revised Return Rules. This form will be issued to the supplier of the goods and services in cases of mismatch between the supplier’s and recipient’s records in cases where the recipient has claimed excess input tax credit or the supplier has not uploaded his […]

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