Goods and Services Tax

In this section you will get GST updates, such as press release, notification circular, orders , Court Case Law , New GST Return , GST Refund and many more updates,


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Interest liability for filing Form GSTR-3B

67 ViewsFiling Dates extended for providing relief to taxpayers in view of COVID-19 pandemic- Part 3 a. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY Tax period(a) Interest not payable,if filed by(b) Date from which interest is payable@ 9% till date of filing,if filed by 24th June, 2020(c) Date from which interest […]

Filing Dates extended for providing relief to taxpayers in view of COVID-19 pandemic- Part 1

93 ViewsDue to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings. These are notified in Notifications 30/2020 to 36/2020 dated 03.04.2020. Circular No. 136/06/2020-GST dated 3rd April, 2020 has been issued. 1. Normal Taxpayers filing Form GSTR-3B a.Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY Tax period Late fees waived […]

Advisory on Opting-in for Composition Scheme for 2020-21 – Extension of Dates in view of COVID-19 pandemic

102 Views A.Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for opting for composition scheme by normal taxpayers, for the financial year 2020-21. These are notified in Notifications 30/2020 Central Tax, dated 03.04.2020. Circular No. 136/06/2020-GST dated 3rd April, 2020 has also been issued. B.Existing Normal taxpayers who want to opt for Composition Scheme […]

Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19)

291 ViewsCircular No. 136/06/2020-GST CBEC-20/06/04-2020 -GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, dated the 3rd April, 2020 ToThe Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax (All)The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: Clarification in respect of […]

All about of GSTR-8 | What is GSTR-8

867 Views1. What is Form GSTR-8? Form GSTR-8 is a Statement of TCS (Tax Collected at Source) to be filed by E Commerce Operators. Form GSTR-8 contains the details of taxable supplies and the amount of consideration collected by such operator pertaining to the supplies made by other suppliers through such e commerce operator and […]

How To File GSTR-8

385 ViewsHow can I create and file details in Form GSTR-8? To create and file details in Form GSTR-8, perform following steps: A. Login and Navigate to Form GSTR-8 page B. Enter details in various tiles C. Preview Form GSTR-8 D: Payment of Tax E. File Form GSTR-8 with DSC/ EVC F. View Debit entries in […]

All about Form GSTR9A

374 Views1. What is Form GSTR-9A? Form GSTR-9A is an annual return to be filed once, for each financial year, by taxpayers who have opted for composition scheme, for any period during the said financial year. The taxpayers are required to furnish details regarding outward supplies, inward supplies, taxes paid, any refund claimed or demand […]

How to file GSTR-9A | Annual return

392 ViewsHow can I prepare and file Form GSTR-9A return? Form GSTR-9A is an annual return to be filed once for each financial year by taxpayers who have opted for the composition scheme any time during the said financial year. It consists of details regarding the outward supplies, inward supplies, taxes paid, claimed any refund or demand […]

Clarification on GST refund related issues

234 ViewsCircular No.135/05/2020 – GST CBEC-20/01/06/2019-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 31st March, 2020 To,The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)The Principal Director Generals/ Director Generals (All)Madam/Sir, Subject: Clarification on refund related issues – Reg. Various representations have […]

Finance Ministry issues Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 today

529 ViewsMinistry of Finance In order to give effect to the announcements made by the Union Finance Minister vide Press Release dated 24.03.2020, regarding several relief measures relating to statutory and regulatory compliance matters across sectors in view of COVID-19 outbreak, the govt has brought in an Ordinance on 31.03.2020 which provides for extension of various time […]

Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016

204 ViewsCircular No.134/04/2020-GST CBEC-20/16/12 /2020 -GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, dated the 23rd March, 2020 To,The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: Clarification in respect […]

Tracking GST Refund Application Status on the GST Portal and PFMS portal

160 Views1. The functionality to track the status of refund application has been available on the GST portal. By utilising this functionality, the taxpayers can know the stage at which the refund application is pending with the tax-officer/ taxpayer. 2. A tax officer can issue payment order only after Public Financial Management System (PFMS) has […]

New Due Date list GSTR3B , GSTR1 , GSTR9 and GSTR9c

505 ViewsGSTR3B Notification as per Notification no 29/2020 dt. 23.03.2020(for April,2020 to Sep 2020) The last date for filing of GSTR-3B for the taxpayers having annual turnover of Rs 5 crore and above in the previous financial year would be 20th of the month. The taxpayers having annual turnover below Rs 5 crore in previous financial […]

LIST OF DOCUMENTS REQUIREMENTS OF GST EXPORT REFUND

121 ViewsLIST OF DOCUMENTS REQUIREMENTS OF GST EXPORT REFUND RFD-01A ARN RECIEPT GSTR – 3B GSTR – 1 WITH TABLE (6) GSTR—2A ELECTRONIC CREDIT/CASH LEDGER ACCOUNT IMPORT EXPORT CERTIFICATE LETTER OF UNDER TAKING GST CHALLAN (IF ANY REGARDING REFUNDS) PURACHASE REGISTERS PURCHASE INVOICES WITH GR’S SALE REGISTER COPY OF FOREIGN PURCHASE ORDER EXPORT INVOICES WITH […]

GST Rate changes of Goods

400 ViewsSeeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIAMINISTRY OF FINANCE(Department of Revenue) Notification No. 03/2020-Central Tax (Rate) New Delhi, the 25th March, 2020 G.S.R. (E).- In exercise of […]

How to file GSTR-10 ( Final Return ) under GST

245 ViewsHow can I create and file details in Form GSTR-10 (Final Return)? To create and file details in Form GSTR-10 (Final Return), perform following steps: A. Login and Navigate to Form GSTR-10 page B. Update Address for Future Correspondence C. Update Particulars of certifying Chartered Accountant or Cost Accountant D. Enter details in various tiles D(1). 8A, 8B & 8C […]

Clarification in respect of apportionment of ITC U/s 18 (3) of CGST Act read with rule 41(1) of CGST Rules

116 ViewsCircular No.133 03/2020-GST F.No. CBEC-20/06/13/2019-GSTGovernment of India Ministry of Finance Department of RevenueCentral Board of Indirect Taxes & Customs GST Policy Wing New Delhi, dated the 23rd March, 2020 To,The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Sub: Clarification in respect of […]

Finance Minister announces several relief measures relating to Statutory and Regulatory compliance matters across Sectors in view of COVID-19 outbreak

745 ViewsMinistry of Finance The Union Finance & Corporate Affairs Minister Smt. Niramla Sitharaman today announced several important relief measures taken by the Government of India in view of COVID-19 outbreak, especially on statutory and regulatory compliance matters related to several sectors. While addressing the press conference through video conferencing here today, Smt. Sitharaman announced […]

What is Form GSTR-10 | All about GSTR-10

650 Views1. What is Form GSTR-10? A taxable person whose GST registration is cancelled or surrendered has to file a return in Form GSTR-10 called as Final Return. This is statement of stocks held by such taxpayer on day immediately preceding the date from which cancellation is made effective. This return should be filed within […]

Online Upload of GST ANX-1 JSON file

113 Views 1. Why do I need to upload the JSON file into the GST Portal? Taxpayers may use the New Return Offline Tool to prepare various details of Form GST ANX 1 to furnish various details regarding outward supplies, imports and inward supplies attracting reverse charge etc. Once Form GST ANX-1 is prepared using […]

How to upload Form GST Anx-1 | How to file GST Anx-1

100 ViewsTaxpayers may use the New Return Offline Tool to prepare various details of Form GST ANX 1 to furnish various details regarding outward supplies, imports and inward supplies attracting reverse charge etc. Once Form GST ANX-1 is prepared using offline Tool, a json file can be created and the json file so created is required […]

What is Form GST Anx-1 |All About Form GST Anx-1

453 ViewsAbout Form GST ANX-1 1. What is Form GST ANX-1? Form GST ANX-1 contains details of various outward supplies made by the taxpayer and other supplies like inward supplies liable to reverse charge, import of goods and services, including supply of goods received from SEZ and supplies made through e-commerce operators liable to collect […]

How to file FORM GST ANX-1

476 ViewsTo prepare Annexure in Form GST ANX-1: 1. Login to the GST Portal. Navigate to Services > Returns > New Return (Trial). Alternatively, click the NEW RETURN (TRIAL) button on the dashboard. 2. Select the Financial Year, Return Filing Period, Form/Return (as GST ANX-1: Annexure of supplies) and Preparation Mode (as Online) from the drop-down lists and click PROCEED. Note: Click the HELP button to view the details related to this particular screen. […]

How to file GSTR-11

420 ViewsHow can I file details in Form GSTR-11? In case you want to add records more than 500, you need to prepare Form GSTR-11 in Offline mode. Click here to know more about add details in GSTR-11 in Offline mode. To file details in Form GSTR-11 through Online mode, perform following steps: A. Login and […]

What is Form GSTR-11

449 Views1. What is Form GSTR-11? Form GSTR-11 is to be filed by persons who have been assigned a Unique Identity Number (UIN). It is a statement of inward supply of goods or services or both received by an UIN holder. 2. Who needs to file Form GSTR-11? Persons having Unique Identification Number (UIN) are […]

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