Goods and Services Tax

GST Practitioners
GST Law and Procedure – GST Law and Procedure [January, 2019]
GST
Chapter Forty Three
GST Practitioners
Section 48 of the CGST Act provides for authorisation of an eligible person to act as approved GST practitioners. A registered person may authorise an approved GST practitioner to furnish information, on his behalf, to the government. The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning have been prescribed in rule 24 and 25 of the Return Rules. Standardised formats from GST PCT- 1 to GST PCT-5 have been prescribed for making application for enrolment as GST practitioner, certificate of enrolment, show cause notice for disqualification, order of rejection of application of enrolment, list of approved GST practitioners, authorisation letter and withdrawal of authorisation. A goods and services tax practitioner enrolled in a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ation having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or
(ii) a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned in sub clause (i); or
(iii) any other examination notified by the Government, on the recommendation of the Council, for this purpose; or
(iv) any degree examination of an Indian University or of any Foreign University recognized by any Indian University as equivalent of the degree examination or
(v) has passed any of the following examinations, namely. –
(a) final examination of the Institute of Chartered Accountants of India; or
(b) final examination of the Institute of Cost Accountants of India; or
(c) final examination of the Institute of Company Secretaries of India.
A person desirous of becoming GST Practitioner has to submit

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

take any or all of the following activities on behalf of a registered person:
(a) furnish details of outward and inward supplies;
(b) furnish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d) file a claim for refund; and
(e) file an application for amendment or cancellation of registration.
But it has been provided that a confirmation form registered person shall be sought where an application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner. In addition, a GST practitioner shall also be allowed to appear as authorised representative before any officer of department, Appellate Authority or Appellate Tribunal, on behalf of such registered person who has authorised him to be his GST practitioner.
Conditions for GST Practitioner
Any registered person may give consent and authorise a GST practitioner in the form GST P

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tion shall be sought from the registered person over email or SMS. The registered person before confirming, should ensure that the facts mentioned in the return are true and correct before signature. However, failure to respond to request for confirmation shall be treated as deemed confirmation.
The GST practitioner shall prepare all statements with due diligence and affix his digital signature on the statements prepared by him or electronically verify using his credentials. If the GST practitioner is found guilty of misconduct, his enrolment will be liable to be cancelled. A show cause notice would be issued to him in the form GST PCT-3.
List of Formats (GST Practitioner)
Sr.No.
Form No.
Description
1.
GST PCT-1
Application for Enrolment as Goods and Services Tax Practitioner
2.
GST PCT-02
Enrolment Certificate for Goods and Services Tax Practitioner
3.
GST PCT-03
Show Cause Notice for disqualification
4.
GST PCT-04
Order of Rejection of Application for enrolment as G

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Composite Supply [Section 8(a) of CGST Act, 2017]
Levy and Collection – GST Ready Reckoner
GST
Composite Supply
General Introduction
The taxable event under GST is supply of goods or services or both. GST will be payable on every supply of goods or services or both unless otherwise exempted. The rates at which GST is payable for individual goods or services or both is also separately – notified. Classification of supply (whether as goods or services, the category of goods and services) is essential to charge applicable rate of GST on the particular supply. The application of rates will pose no problem if the supply is of individual goods or services which is clearly identifiable and the goods or services are subject to a particular rate of tax.
But not all supplies will be such simple and clearly identifiable supplies. Some of the supplies will be a combination of goods or combination of services or combination of goods and services both. Each individual component in a give

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ere such supply or service is for cash, deferred payment or other valuable consideration.
Time of supply in case of Composite supply
If the composite supply involves supply of services as principal supply, such composite supply would qualify as supply of services and accordingly the provisions relating to time of supply of services would be applicable. Alternatively, if composite supply involves supply of goods as principal supply, such composite supply would qualify as supply of goods and accordingly, the provisions relating to time of supply of goods would be applicable.
Some clarifications on composite given by CBIC
1. Clarification on taxability of printing contracts
* The printing industry in India in particular faces a dilemma in determining whether the nature of supply provided is that of goods or services and whether in case certain contracts involve both supply of goods and services, whether the same would constitute a supply of goods or services or if it would be a co

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ply of printed envelopes, letter cards, printed boxes, tissues, napkins, wall paper etc. falling under Chapter 48 or 49, printed with design, logo etc. supplied by the recipient of goods but made using physical inputs including paper belonging to the printer, predominant supply is that of goods and the supply of printing of the content [supplied by the recipient of supply] is ancillary to the principal supply of goods and
– therefore such supplies would constitute supply of goods falling under respective headings of Chapter 48 or 49 of the Customs Tariff.
2. Retreading of tyres is supply of services but supply of retreaded tyre is goods, is composite supply and pre dominant element is process of retreading which is services. Rubber used for retreading is an ancillary supply. [ Circular No. 34/8/2018-GST dated 01.03.2018 ]
3. Bus body building classification of this composite supply, as goods or service would depend on which supply is the principal supply which may be determined o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

doctor/nutritionists is a part of composite supply of healthcare and not separately taxable. Other supplies of food by a hospital to patients (not admitted) or their attendants or visitors are taxable. [ Circular No. 32/06/2018-GST Dated 12.02.2018 ]
Important Case Laws
1. M/S. South Indian Federation of Fishermen Societies [2022 (61) G.S.T.L. 205 (A.A.R. – GST – T.N.)] – AMC of machines, it is cover both supply of goods & services, the predominant intention is provide maintenance services. it is considered composite supply of services where the principal supply is services and the supply of goods is incidental to such supply of services.
2. Supply of Grated supari, lime and tobacco in single pack, it is a composite supply of goods, wherein chewing tabacco is the principal supply. [ M/S. Jainish Anant Kumar Patel, 2021 (1) TMI 493 – AAR, Gujarat ]
3. Supply of sale of space in print media along with designing , selling of space in print media, is a principal supply, it is a comp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Benefits of Goods and Services Tax (GST)
GST Law and Procedure – GST Law and Procedure [January, 2019]
GST
Chapter Forty Five
Benefits of Goods and Services Tax (GST)
GST stands for Goods and Services Tax which is levied on the supply of goods or services or both in India. GST subsumes a number of existing indirect taxes which were earlier levied by the Centre and State Governments including Central Excise duty, Service Tax, VAT, Purchase Tax, Central Sales Tax, Entry Tax, Local Body Taxes, Octroi, Luxury Tax, etc.
It brings benefits to all the stakeholders' viz. industry, government and the citizens. It is expected to lower the cost of goods and services, boost the economy and make our products and services globally competitive. GST will make India a common national market with uniform tax rates and procedures and removes the economic barriers, thereby paving the way for an integrated economy at the national level. By subsuming most of the Central and State indirect taxes

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

parity in taxation on local and imported products.
Under the GST regime, exports are zero rated in entirety unlike the earlier system where refund of some taxes was not allowed due to fragmented nature of indirect taxes between the Centre and the States. All taxes paid on the goods or services exported or on the inputs or input services used in the supply of such export goods or services shall be refunded. The principle of exporting only the cost of goods or services and not taxes would be followed. This will boost Indian exports thereby improving the balance of payments position. Exporters are being facilitated by grant of provisional refund of 90% of their claims within seven days of issue of acknowledgement of their application, thereby resulting in the easing of position with respect to cash flows.
Benefits of Goods and Services Tax (GST)
GST is expected to bring buoyancy to the Government Revenue by widening the tax base and improving the taxpayer compliance. GST is likely to i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

need for multiple record keeping for a variety of taxes leading to lesser investment of resources and manpower in maintaining records.
Common procedures for registration of taxpayers, refund of taxes, uniform formats of tax return, common tax base, common system of classification of goods or services along with timelines for every activity will lend greater certainty to taxation system.
GST is largely technology driven. The interface of the taxpayer with the tax authorities is through the common portal (GSTN). There are simplified and automated procedures for various processes such as registration, returns, refunds, tax payments, etc. All processes, be it of applying for registration, filing of returns, payment of taxes, filing of refund claims etc. , is done online through GSTN. The input tax credit will be verified online. Electronic matching of input tax credit all – across India will make the process more transparent and accountable. This will encourage a culture of compliance.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appeals and Review Mechanism under GST
GST Law and Procedure – GST Law and Procedure [January, 2019]
GST
Chapter Fifty
Appeals and Review Mechanism under GST
Introduction
Tax laws (or any laws, for that matter) impose obligations. Such obligations are broadly of two kinds: tax-related and procedure-related. The taxpayer's compliance with these obligations is verified by the tax officer (by various instruments such as scrutiny, audit, anti-evasion, etc.), as a result of which sometimes there are situations of actual or perceived non-compliance. If the difference in views persists, it results into a dispute, which is then required to be resolved. Tax law recognizes that on any given set of facts and laws, there can be different opinions or viewpoints. Hence, it is likely that the taxpayer may not agree with the “adjudication order” so passed by the tax officer. It is equally possible that the Department may itself not be in agreement with the adjudication order in some cases.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

proper officer of SGST for the same transaction and issue the order with respect to the CGST as well as the SGST/UTGST component of the same transaction. The Act also provides that where a proper officer under one Act(say CGST) has passed an order, any appeal/review/revision/rectification against the said order will lie only with the proper officers of that Act only (CGST Act)So also if any order is passed by the proper officer of SGST, any appeal/review/revision/rectification will lie with the proper officer of SGST only.
Appellate Mechanism
A person who is aggrieved by a decision or order passed against him by an adjudicating authority, can file an appeal to the Appellate Authority (AA, for short). It is important to note that it is only the aggrieved person who can file the appeal. Also, the appeal must be against a decision or order passed under the Act. It is to be noted that no appeals whatsoever can be filed against the following orders:-
(a) an order of the Commissioner or o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

hall not refer the case back to the authority that passed the said decision or order. The AA can also increase the “rigour” of the order appealed against by enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit, but this can only be done after the AA has given to the appellant a reasonable opportunity of showing cause against the proposed order. Further, if the AA is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilized, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 73 or Section 74 of the CGST Act, 2017.
The Order-in-appeal has to be a “speaking order” i.e. it should state the points for determination, the deci

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

me Court and an appeal from the decision of the State Bench will lie to the jurisdictional High Court on substantial questions of law.
Appeal to the Tribunal by the aggrieved person is to be filed within 3 months from the communication of the order under appeal. Further, Tribunal has the power to condone delay (of up to 3 months in case of appeals or 45 days in case of cross objections, beyond the mandatory period) on being satisfied that there is sufficient cause for the delay. The Tribunal has the discretion not to admit any appeal involving an amount of Rs. Fifty Thousand or less.
The law also provides for filing of cross-objections by the respondent against such part of the order against which the respondent may initially not have chosen to file an appeal. It is provided that on receipt of notice that an appeal has been filed (by the appellant), the party against whom the appeal has been preferred (i.e. the respondent) may, notwithstanding that he may not have appealed against su

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

portunity) it is also provided that the Tribunal may, if sufficient cause is shown, grant up to 3 adjournments to either side.
Concept of pre-deposit
As mentioned earlier, the right to appeal is a statutory right which operates within the limitations placed on it by the law. One such limitation flows from the principle that an appellant must first deposit the adjudged dues before his further appeal can be heard. However, often an appellant may succeed in his appeal, and hence it would (in retrospect) be unfair to saddle him with this financial burden. To balance these factors, tax laws mandate some “pre-deposit” so as to discourage frivolous appeals and also safeguard the bonafide interests of both the taxpayers and the revenue.
The CGST Act, 2017 require an appellant before AA to pre-deposit full amount of tax, interest, fine, fee and penalty, as is admitted by him, arising from the impugned order and a sum equal to 10% of the remaining amount of tax in dispute arising from the imp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

dicating authority or the appellate authority. The GST Law provides that in such cases, the Department can file what is commonly known as a “review application/appeal”. The GST Law gives powers to the Commissioner to review any order passed by his subordinates acting either as an adjudicating authority, or the appellate authority or revisional authority. If the Commissioner is of the view that any order passed by such authorities are not legal and proper, he can direct any officer subordinate to him to apply to the competent authority. For example, if the order of adjudicating authority is reviewed, he can order his subordinate to file an appeal before the appellate authority. If the order of the appellate authority or the revisional authority is reviewed, he can direct his subordinate to file an appeal before the Tribunal. The grounds for appeal will be mentioned in his order. The review of the order and the consequent filing of appeal by the subordinate has to be done within a period

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ther inquiry as may be necessary, pass such order, as he thinks just and proper, including enhancing or modifying or annulling the said decision or order.
The above power is subject to the condition that non-appealable orders and decision cannot be revised. Further the power of revision cannot be exercised if: –
(a) the order has been subject to an appeal before AA or Tribunal or High Court or Supreme Court; or
(b) the period of six months (from the date of communication of order) has not yet expired or more than three years have expired after the passing of the decision or order sought to be revised; or
(c) the order has already been taken for revision at an earlier stage; or
(d) the order sought to be revised is a revisional order in the first place:
If the said decision or order involves an issue on which the Appellate Tribunal or the High Court has given its decision in some other proceedings and an appeal to the High Court or the Supreme Court against such decision of the Ap

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

presentative (except when he is required under the Act to appear personally for examination on oath or affirmation).
For this purpose, “authorised representative” has been defined in the Act itself. Broadly, it includes a relative, a regular employee, an advocate, a chartered accountant, a cost accountant, a company secretary, or any person with prescribed qualifications. It is also provided that indirect tax gazetted officers can appear as authorised representative after one year from retirement.
The GST law also provides for some disqualifications for an authorised representative such as dismissal from government service, conviction under some specified Acts, insolvency, misconduct, etc. Such orders of disqualification are, however, required to be passed after following the principles of natural justice.
Appeal to the High Court
The law provides that either side (department or party) if aggrieved by any order passed by the State Bench or Area Bench of the Tribunal may file an app

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Deleted……

Advance Ruling Mechanism in GST
Advance Rulings – GST Ready Reckoner
GST
Chapter Thirty Seven
Advance Ruling Mechanism in GST
Introduction
An advance ruling helps the applicant in planning his activities, which are liable for payment of GST, well in advance. It also brings certainty in determining the tax liability, as the ruling given by the Authority for Advance Ruling is binding on the applicant as well as Government authorities. Further, it helps in avoiding long drawn and expensive litigation at a later date. Seeking an advance ruling is inexpensive and the procedure is simple and expeditious. It thus provides certainty and transparency to a taxpayer with respect to an issue which may potentially cause a dispute with the tax administration. A legally constituted body called Authority for Advance Ruling (AAR) can give a binding ruling to an applicant who is a registered person or is desirous of obtaining registration. The advance ruling given by the Authority can be app

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Advance Ruling include:
i. provide certainty in tax liability in advance, in relation to an activity proposed to be undertaken by the applicant;
ii. attract Foreign Direct Investment (FDI);
iii. reduce litigation;
iv. pronounce ruling expeditiously in transparent and inexpensive manner;
What are the matters/questions specified in Section 97(2) & Section 100(1) of the CGST Act, 2017
(a) classification of any goods or services or both;
(b) applicability of a notification issued under the provisions of CGST Act;
(c) determination of time and value of supply of goods or services or both;
(d) admissibility of input tax credit of tax paid or deemed to have been paid;
(e) determination of the liability to pay tax on any goods or services or both;
(f) whether applicant is required to be registered;
(g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

/ Union Territory Act and not the Central Act. This would mean that the ruling given by the AAR & AAAR will be applicable only within the jurisdiction of the concerned state or union territory. It is also for this reason that questions on determination of place of supply cannot be raised with the AAR or AAAR.
To whom the Advance Ruling is applicable
An advance ruling pronounced by AAR or AAAR shall be binding only on the applicant who has sought the advance ruling and on the concerned officer or the jurisdictional officer in respect of the applicant. This clearly means that an advance ruling is not applicable to similarly placed other taxable persons in the State. It is only limited to the person who has applied for an advance ruling.
Fees for filing an application before AAR and AAAR
* Fee deposited by the Applicant or applicant
* In case of AAR fee of ₹ 10000/- (Five thousand each under CGST and SGST Act) has to be deposited along with every application GST ARA-01 to A

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

de (but excluding the period when advance ruling was given and up to the period when the order declaring it to be void is issued). An order declaring advance ruling to be void can be passed only after providing an opportunity of hearing to the applicant.
Procedure for obtaining Advance Ruling
* The applicant desirous of obtaining advance ruling should make application to AAR in a prescribed form and manner.
* The format of the form and the detailed procedure for making application have been prescribed in Rule 104 of the CGST Rules, 2017.
* An application for obtaining an advance ruling under section 97(1) shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49 (Section 49 deals with procedure of payment of tax/interest/penalty and the mechanism to make payment through Electronic Cash and Credit Ledgers).
* The application, the verification contained therein and all th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cation. Before giving its ruling, it shall examine the application and any further material furnished by the applicant or by the concerned departmental officer.
* Before giving the ruling, AAR must hear the applicant or his authorized representative as well as the jurisdictional officers of CGST/SGST.
* If there is difference of opinion between the two members of AAR, they shall refer the point or points on which they differ to the AAAR for hearing the issue. If the members of AAAR are also unable to come to a common conclusion in regard to the point(s) referred to them by AAR, then it shall be deemed that no advance ruling can be given in respect of the question on which difference persists at the level of AAAR.
Appeals against order of AAR
If the applicant is aggrieved with the finding of the AAR, he can file an appeal with AAAR. The form and manner of filing appeal with AAAR is given in Rule 106 of the CGST Rules, 2017. An appeal against the advance ruling shall be made by an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and
(b) in the case of an applicant, in the manner specified in rule 26 (DSC/e-signature).
Any appeal must be filed within thirty days from the date on which the advance ruling is communicated to the concerned officer, the jurisdictional officer and applicant.
The Appellate Authority must pass an order after hearing the parties to the appeal within a period of ninety days of the filing of an appeal. If members of AAAR differ on any point referred to in appeal, it shall be deemed that no advance ruling is issued in respect of the question under appeal.
Manual Filing of applications before AAR & AAAR
As per rules 104 and 106 of the CGST Rules, 2017 the application for obtaining an advance ruling and filing an appeal against an advance ruling shall be made by the applicant on the common portal. However, due to the unavailability of the requisite forms on the common p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ations.
Form and Manner of Application to the Authority for Advance Ruling
An application for obtaining an advance ruling under sub-section (1) of section 97 of the CGST Act and the rules made thereunder, shall be made in quadruplicate, in FORM GST ARA-01. The application shall clearly state the question on which the advance ruling is sought. The application shall be accompanied by a fee of five thousand rupees which is to be deposited online by the applicant, in the manner specified under section 49 of the CGST Act. It is reiterated that though the application shall be filed manually till the advance ruling module is made available on the common portal, the fee is required to be deposited online in terms of section 49 of the CGST Act.
In order to make the payment of fee for filing an application for Advance Ruling on the common portal, the applicant has to fill his details using “Generate User ID for Advance Ruling” under “User Services”. After entering the email id and mobile numb

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

m India or is mentally incapacitated from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karta;
(c) in the case of a company, by the Chief Executive Officer or the authorized signatory thereof;
(d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf;
(e) in the case of a firm, by any partner thereof, not being a minor or the authorized signatory thereof;
(f) in the case of any other association, by any member of the association or persons or the authorised signatory thereof;
(g) in the case of a trust, by the trustee or any trustee or the authorised signatory thereof; or
(h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48 of the CGST Act.
Form and Manner of Appeal to the Appellate Authority for Advance Ruling
An appeal against the advance ruling issued u

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

inst is communicated to the applicant or the concerned officer or the jurisdictional officer, as the case maybe.
The appeal, the verification contained therein and all the relevant documents accompanying such appeal shall be signed-
a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and
b) in the case of an applicant, in the manner specified above
The application for advance ruling or the appeal before the Appellate Authority shall be filed in the jurisdictional office of the respective State Authority for Advance Ruling or the State Appellate Authority for Advance Ruling respectively.
If the space provided for answering any item in the Forms is found to be insufficient, separate sheets may be used. Further, the application, the verification appended thereto, the Annexures to the application and the statements and documents accompanying the Annexures must be self-attested.
The contact details of all the AARs for

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Accounts and Records in GST by Registered person [section 35(1) or (3) or (4) or (6)]
Accounts and Records – GST Ready Reckoner
GST
Accounts and Records in GST by Registered person 
Introduction
Assessment in GST is mainly focused on self-assessment by the taxpayers themselves. Every taxpayer is required to self-assess the taxes payable and furnish a return for specified tax periods i.e. the period for which return is required to be filed. The compliance verification is done by the department through scrutiny of returns, audit and/or investigation. Thus, the compliance verification is to be done through documentary checks rather than physical controls. This requires certain obligations to be cast on the taxpayer for keeping and maintaining accounts and records.
Category of person required to maintain the books of account and which place of maintenance of such books of account [section 35(1) read with rule 56 (7) & (10)]
* Section 35(1) of the CGST Act, 2017 provides

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

elow shall be maintained by composition taxpayer as well as normal taxpayer under section 9 of CGST act.
* Section 35(1) of the CGST Act, 2017 provides a true and correct account of following to be maintained by the every registered person 
a) production or manufacture of goods;
b) inward and outward supply of goods or services or both;
c) stock of goods;
d) input tax credit availed;
e) output tax payable and paid; and
f) such other particulars as may be prescribed under rule 56(1)
* Every registered person shall keep and maintain, in addition to the particulars mentioned in section 35(1), a true and correct account of
(a) the goods or services imported or exported or 
(b) supplies attracting payment of tax on reverse charge along with the relevant documents, including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund vouchers. [Rule 56(1)]
* Records of advance [Rule

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

such goods have been supplied by the registered person.
Additional records to be maintained by registered persons ” other than composition dealers”
(i) Stock records [Rule 56(2)]
* Every registered person, other than a person paying tax under section 10, shall maintain the accounts of stock in respect of
* goods received and supplied by him, and
* such accounts shall contain particulars of the
opening balance, receipt, supply, goods lost, stolen, destroyed, written off or disposed of by way of gift or free sample and
the balance of stock including raw materials, finished goods, scrap and wastage thereof.
(ii) Accounts & details of computation of tax [Rule 56(4)]
* Every registered person, other than a person paying tax under section 10, shall keep and maintain an account, containing the details of
* tax payable (including tax payable in accordance with the provisions of section 9(3) and (4),
* tax collected and paid,
* input tax, input tax credit claimed,
* to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST ON CONVEYANCE CHARGES
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 9-8-2017 Last Reply Date:- 10-8-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Whether GST is applicable on conveyance charges under RCM.
Reply By HimansuSekhar Sha:
The Reply:
If it is a GTA, then RCM is applicable. GTA is defined.
Reply By KASTURI SETHI:
The Reply:
Conveying charges is not GTA. It is like travelling allowance. Not taxable under GST. No question of RCM. However, as expense may be part of transaction value.
Reply By subramanian vijayakumar:
The Reply:
Yes I agree with Sethi sir view
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear sir,
In case the conveyance expenses like auto fare expenses is claim by the em

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

how find rate for classification Scheme for Services under GST ?
Query (Issue) Started By: – RameshBabu Kari Dated:- 9-8-2017 Last Reply Date:- 9-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
There is the Classification Scheme for Services under GST was given and to such services, there is no rate was prescribed in that list. For them, how can we find the rate ?
Can we assume as all other services not specified elsewhere in the taxable services and rate shal

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Works Contract
Query (Issue) Started By: – Augustine Pagare Dated:- 9-8-2017 Last Reply Date:- 9-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Hello
Innovative Interiors is my Interior Designing and Contracting firm. I would like to know that as i fall in Services, still can i raise Supply of goods Tax Invoce and Labour charges, professional charges ( Designing fees ) seperately????
As off now as per my knowledge providing and fixing which comes under services ( works cont

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST ON DIRECTORS REMUNERATION
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 9-8-2017 Last Reply Date:- 16-8-2017 Goods and Services Tax – GST
Got 7 Replies
GST
If GST is applicable on remuneration paid to Directors by company.
Reply By HimansuSekhar Sha:
The Reply:
Yes, the gstvis applicable
Reply By KIRTIKUMAR PUROHIT:
The Reply:
ON DIRECTORS REMUNERATION THERE IS NO GST APPLICABLE BECAUSE IT IS CONSIDERED AS SALARY AND 16-A FORM ALSO IS TO BE ISSUED, Any other services provide in that case GST applicable.
Reply By HimansuSekhar Sha:
The Reply:
Sir, form 16 & 16A are issued to different personas. 16A is issued for professional services.
I may be corrected if wrong.
Reply By THYAGARAJAN KALYANASUNDARAM:
The

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

COMPENSATION CESS : WHAT A MESS
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 9-8-2017

We all know that compensation cess has been introduced in GST with the sole objective of collecting revenue (not tax) in the form of a compensation cess to augment the resources to meet out any tax deficit which may be payable to states in the event of any State having a short fall of tax revenue in GST regime as per agreed formula. The likely hood of such shortfall was also estimated and accordingly compensation rates were decided, notified on select items as per the scheme of law.
All vehicles on which cess was notified, flat rate of 15 percent had been fixed which resulted in all vehicles getting cheaper in final price

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ases, it has come down and such rate fixation had been done with considerable discussions and after a lot of thought process was involved. Government has now have a afterthought that why should the prices be lowered on such items and therefore, come out with an idea that compensation cess should be enhanced from 15% to 25% (by 10%) on select vehicles (luxury and SUVs) so that prices such vehicles do not become cheaper than in the earlier taxation system.
We all know that after GST was introduced w.e.f. 1.7.2017, the overall tax incidence on motor vehicles come down as compared to the pre GST tax regime (see table below):
Segment
Excise
CST
VAT
Infrastructure Cess
Luxury cess
Total pre GST rate
GST
Cess
Effective GST
Change
Two

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

whose prices and sales may be impacted may include motor vehicles with 10-13 persons seating capacity, mid segment / large cars, hybrid cars and SUVs.
While GST Council and the Central Government has all powers to do so, there are few questions to be addressed.
It was a Council's decisions taken with full conscience in meeting dated 18 May, 2017 that compensation shall be met as per the cesses decided. Then why to tinker so early only to see that lower prices are not desirable. Tinkering with rates so frequently would result in anarchy and unjust enrichment.
Does it not amount to profiteering on the part of Government which expects taxpayers to be just and fair to customers and has anti profiteering clause in place. Will such a decis

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST on under construction property
Query (Issue) Started By: – Jitender Kumar Dated:- 9-8-2017 Last Reply Date:- 9-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
I am Jitender Kumar and stay in Bangalore, recently we have bought a flat in Bangalore on 29th May with the advance payment of 20% of total cost as booking amount. Builder has provided us payment slab with Service Tax as 4.9% which we have to pay every alternate month from August onward.
Since GST is in place now builder is asking us to pay 12% GST on the pending slab though we have booked the flat before July itself rather than 4.9% earlier service tax. This is creating a burden of additional 4 lakhs on us.
I believe that builder should not ask increased tax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

vt also issued circulars to discharge VAT till date of receipt as against the earlier practice of payment of VAT at the time of Registration) on 20% of the Advance amount that you have paid.
With effect from 1st July under GST, Flat sales are taxed @ 12% effective rate, and GST is liable on 80% of your Flat value @ 12%.
However Builders are given seamless credit in GST regime by allowing Input tax credit tax on all the purchases & services that has been received by him. As per Anti profiteer provisions of GST, he should pass on atleast 3-4% of tax reduction to the buyer.
You can question him the same. He may get a discount/reduction of 4% GST.
Reply By Jitender Kumar:
The Reply:
Thansk Vamsi Krishna
Information provided by you really

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Continuation of pre-GST rates of Rebate of State Levies (Rosl) for transition period of three months i.e 1.7.2017 to 30.09.2017 for Export of Garments and textile made-up articles
PUBLIC NOTICE NO. 33/2017 Dated:- 9-8-2017 Trade Notice
Customs
OFF\CE OF COMMISSEONER OF CUSTOMS
CUSTOM HOUSE PORT AREA : VISAKHAPATNAM – 530035
F. No. S23/197/2016-Ap(DBK)
Date: 09.08.2017.
PUBLIC NOTICE NO. 33/2017
Sub: Continuation of pre-GST rates of Rebate of State Levies (Rosl) for transition perio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

CST Act, 1956- GST tax payers purchasing HSD etc VAT goods from outside the state on C form condition at 2% rate-certain clarification requested-Regarding
CCTs Ref. No.CCW/GST/57/2017 Dated:- 9-8-2017 Andhra Pradesh SGST
GST – States
GOVERNMENT OF ANDHRA PRADESH
COMMERCIAL TAXES DEPARTMENT
CCT's Ref. No.CCW/GST/57/2017, dated 09-08-2017
Ref: 1. Representation of UltraTech Cement Limited dated 04-07-2017
2. The Taxation Laws (Amendment) Act, 2017(No 18 of 2017) published in The Gazette of India dt 5th May, 2017
This is to inform that the Central Sales Tax Act, 1956 (CST Act) is amended vide reference 2nd cited by confining the definition of "goods" to only six goods viz Motor Spirit (commonly known as Petrol), Hig

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

er form of power, or (vi) containers or other materials used for the packing of goods for sale;
In this regard, representations are received from certain dealers viz M/s Ultra Tech Cement Limited, dealing in Cement for purchasing "High Speed Diesel (HSD)" from outside the state at concessional rate of tax of 2% by issuing C forms to sellers in other states.
The 'C' declaration forms can be issued by a Registered dealer to another registered dealer. After the introduction of GST wef 1-07-2017, the VAT Act is repealed for all the goods except for the six goods mentioned above. Under CST Act also, the registration of the dealers dealing in goods other than the six goods mentioned above also automatically cancelled. Now that

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Kumar Traders And Company Versus State of Assam
GST
2017 (9) TMI 749 – GAUHATI HIGH COURT – 2017 (4) G. S. T. L. 120 (Gau.)
GAUHATI HIGH COURT – HC
Dated:- 9-8-2017
W.P. (C) No. 4785 OF 2017
GST
Mr. Hrishikesh Roy, J.
For The Petitioner : Ms. M. L. Gope, Ms. N. Hawelia Ms. N. Gogoi and Mrs. N. Bordoloi, Advocates
JUDGMENT
This case was adjourned on 9.8.2017, to enable the learned Govt. Advocate to receive instruction on the circumstances under, which the team from the Bureau of Investigation for Economic Offences (BIEO) had raided the Amingaon godown of the petitioners, where areca nuts are stored. The facts leading to the search and seizure were noted by the Court as under:-
“The interest of the petitioners in all 3 cases are common and similar arguments are advanced by the learned counsel Ms. M.L. Gope. The petitioners are registered under the Goods and Service Tax Act, 2017 (hereinafter referred to as the “GST Act”) and earlier they were registered under t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

for continuing with their, business under the GST regime.
3. The grievance of the dealers is the unauthorised inspection, search and seizure of their godown at Amingaon, by the authorities of the Bureau of Investigation for Economic Offences (BIEO) Officers on 27.07.2017, who have seized around 7290 bags of Dried Areca Nuts, under the 2 seizure lists dated 27.07.2017. The seizure party led by the Deputy S.P. of the BIEO have also asked the dealers to submit around 15 documents, which may have no relevance for the business, under the GST regime.
4. The petitioners contend that this is an unnecessary intervention by an incompetent authority. In fact, the bonafide of the seizure is also questioned on account of the threat meted out to the petitioners, for their inadequate donation to certain organization in Assam.
5. The learned counsel Ms. M.L. Gope for the petitioners submits that when the GST regime is at a nascent stage and requisite infrastructure is not yet ready for e-way bil

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

re that the petitioners should not be put to further harassment on account of the search and seizure made on 27.07.2017.
A copy of this order be furnished to Mr. B. Gogoi, the learned standing counsel and Ms. K. Phukan, the learned Govt. advocate”.
2. Ms. K. Phukan, the learned Govt. Advocate has received instruction from the BI(EO) authorities and she submits that the police team raided the godown in purported exercise of power, under Section 102 of the CrPC. She further submits that the BI(EO) team suspected that the areca nuts stored in the godown, were of Burmese origin and were smuggled through Mizoram border and was stored in the Guwahati godown, for onward transportation to other parts of the country.
3. Mr. D. Saikia, the learned Addl. Advocate General, Assam submits that collection of tax and prosecution of defaulters, is the responsibility of the Finance & Taxation Department and the areca nuts are liable to be taxed under the Assam Goods & Service Tax Act, 2017. The lea

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

l. The learned Govt. Advocate Ms. K. Phukan, accepts notice for respondent Nos.3, 4 & 5. Necessary extra copies be furnished to all the three lawyers.
6. In the interim, to facilitate the petitioners to carry on their legitimate business and taking note of the fact that rate of tax is @2.5% for areca nuts, under the Assam Goods & Service Tax Act, 2017 and they are to pay further 2.5% tax to the Central Govt. coffer, subject to the petitioners' furnishing Bank guarantee for Rs. 30 lakh towards the estimated tax, to the Commissioner of State Tax (respondent No.2), the seized goods should be released to the custody of the petitioners. The 7290 bags of areca nuts, after due verification should be released, in presence of the Tax Department Officials. However the transportation and business of areca nuts will be subject to realization of due tax by the authorities and the Bank guarantee, ordered to be deposited, is only on estimation and is not on quantification of the payable tax. The

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Procedure for grant of self-sealing permission to the exporters in GST regime consequent to CBEC Circular no 26/2017-customts dated 01.07.2017
FACILITY CIRCULAR NO. 13/2017 Dated:- 9-8-2017 Trade Notice
Customs
GOVT. OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
Phone: 044-25254461
Fax: 044-25249543
CUSTOM HOUSE, CHENNAI – 600 001
www.chenneicustoms.gov.in
FACILITY CIRCULAR NO. 13/2017
Sub: Procedure for grant of self-sealing permission to the exporters in GST regime consequent to CBEC Circular no 26/2017-customts dated 01.07.2017- Reg.
Attention of the Importers, Exporters, General Trade, Port Trust, Customs Brokers, Port Terminal Operators, Shipping Lines / Shipping Agents, Container Freight Stations (CFSs) / Inland Container Depots (ICDs) of Chennai Customs Zone is invited to the Board Circular No. 26/2017-Cus dated 01.07.2017 on the above subject.
2. Board has in the past issued various circulars both on the Excise and Customs side on the issue of sealing o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ers with export goods by CBEC officials Instead, self sealing procedure shall be followed subject to conditions.
4. In this regard, the procedure for seeking self-sealing permission of export containers is prescribed as follows:
4.1 The exporter shall:-
4.1.1 inform the Superintendent of Customs (Docks Administration) of this office about their arrangement to follow self-sealing procedure to export goods from the factory premises or warehouse at least 15 days before the first planned export along with necessary information as per format enclosed as Annexure – 'A',
4.1.2 be registered under the GST and should be filing GSTR 1 and GSTR 2.
4.1.3 submit therewith a list of persons, along with their specimen signatures (maximum three), who are authorized on behalf of the exporter to do the self sealing and self-certification as per format enclosed as Annexure – “B”
4.1.4 submit copies of their identity proof (with photograph) and proof of address of each individual authorized

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

consider granting permission of self sealing of export containers at the required premises.
7. Self Sealing permission once given by a Principal Commissioner/ Commissioner of Customs shall be valid for export at all the customs stations.
8. Subsequently, the exporter shall intimate the shipment/ self-sealing particulars to the Superintendent of Customs (Docks Administration) one day in advance to the planned stuffing as per the format enclosed as Annexure “D”. The intimation, in this regard shall clearly mention the place and address of the approved premises, description of export goods and whether or not any incentive is being claimed.
9. The self-sealed containers shall be brought by the exporter to any of the Container Freight Stations under the jurisdictional of Chennai Customs Zone, along with the Check-list of the Shipping Bill, Packing List, Invoice, duly filled in ANNEXURE-C and any Other required relevant document for further processing by Customs, including seal verificat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

sealing procedure even if he is not required to be registered under GST Laws. Such an exception is available to the Status Holders recognized by DGFT under a valid status holder certificate issued in this regard.
13. The exporter intending to clear export goods on self-clearance (without employing a Customs Broker) shall file the Shipping Bill under digital signature.
14. All consignments in self-sealed containers shall be subject to risk based criteria and intelligence, if any, for examination / inspection at the port of export. At the port/ICD as the case may be, the Customs Officer would verify the integrity of the seals to check for tampering if any enroute. However, random or intelligence based selection of such containers for examination/scanning would continue.
15. Examination norms as prescribed under Circular No.6/2002-Cus., dated 23.01.2002 (as amended) shall be applicable for all such consignments.
16. It is proposed to replace the bottle seals with Electronic seals. The

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

g in force, will be viewed seriously which may result in withdrawal of the self-sealing facility accorded to the exporter and / or initiation of any other proceedings under the Customs Act, 1962 and rules and regulations made there under or any other laws for the time being in force.
19. Self sealing / factory stuffing permissions already granted by the Deputy/ Assistant Commissioner of Docks, Chennai Customs, for the premises falling under the jurisdiction of this Custom House, after issue of Facility Circular 11/2011 dated 02.06.2011, earlier will continue to be valid. In other words there is no need for the said exporter who have already been granted permission for self-sealing/factory stuffing under the Old guidelines, (i.e., Facility Circular No.11/2011 dated 02.06.2011), to apply again.
20. The above said revised procedure regarding sealing of export containers shall be effective from 01.09.2017. All concerned, are requested to complete the formalities required to avail the abo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Continuation of pre-GST rates of Rebate of State Levies (RoSL) for transition period of three months i.e. 1.7.2017 to 30.9.2017 for Export of Garments and textile made-up articles
34/2017 Dated:- 9-8-2017 Circular
Customs
Circular No. 34/2017-Cus
F.No.609/63/2017-DBK
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
Drawback Division
Dated 09th August, 2017
To
Principal Chief Commissioners/Principal Directors General,
Chief Commissioners/Directors General,
Principal Commissioners/Commissioners,
all under CBEC
Madam/Sir,
Subject – Continuation of pre-GST rates of Rebate of State Levies (RoSL) for transition period of three months i.e. 1.7.2017 to 30.9.2017 for Export of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

imed on the basis of revised undertaking to be provided by exporter in terms of aforesaid Notification.
3. For all exports with let export order dates on or after 1.7.2017 for which RoSL is claimed, exporter has to submit the undertaking in the revised format that has been suitably included in the EDI shipping bill w.e.f. 5.8.2017. Considering that exports have already been made in period 1.7.2017 to 4.8.2017, for which the revised undertaking is not possible to be furnished electronically alongwith the shipping bills already filed, exporters need to submit an undertaking to the Customs in the manual format as annexed to this Circular. This could be a single undertaking covering export products in the various shipping bills of the exporter

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

is required to be filed by the exporter.
6. Suitable Public Notice and Standing Order should be issued for guidance of the trade and officers. Any difficulty faced should be intimated to the Board.
Encl. as above.
Yours faithfully,
(Dipin Singla)
OSD (Drawback)
Tel 23341480
Annexure
Undertaking for claiming Rebate of State levies rate w.e.f 1.7.2017 to 30.9.2017
I/We, M/s………………………………, IEC No………………… and address ……………………. hereby give an undertaking that in respect of export products covered under Shipping Bill Nos…………………. dated …………… on which Rebate of State Levies (RoSL) rate is claimed, I have not claimed or shall not claim credit/rebate/refund/reimburse

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Gst on sale of car
Query (Issue) Started By: – Chandni Tolani Dated:- 8-8-2017 Last Reply Date:- 9-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Suppose Company sells a car to a dealer for ₹ 700000 and the dealer in turns adds profit ₹ 50000 and sells it to customer for ₹ 750000…. Here the company asks the dealer to entertain a discount of ₹ 60000 to customer so that the final price charged to customer is ₹ 690000 (i.e. 750000-60000).
Question arises at what amounts will the gst be charged by the company to dealer and by the dealer to customer…???Is company liable to issue credit note to dealer or dealer will have to pay gst to company on ₹ 700000…???
Reply By HimansuSekhar S

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

gst on job work related to textiles
Query (Issue) Started By: – pawan kumar Dated:- 8-8-2017 Last Reply Date:- 9-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
what is gst rate on Labour supply contract in textiles. presently all job related to textiles cover in 5% from 05.08.2017.
Reply By KASTURI SETHI:
The Reply:
998513 Rate 18%
Reply By pawan kumar:
The Reply:
sir then what is gst rate on packing and checking job work in textile now…
Reply By KASTURI SETHI:
The Rep

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Expenses Limit 5000/-
Query (Issue) Started By: – Davinder Singh Dated:- 8-8-2017 Last Reply Date:- 15-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sr,
Kindly share the above limit TO BE ALLOWED WITHOUT GST REVERSE CHARGE CAN BE BOOK AS EXPENSES. WHAT IS THE CONDITION for THE LIMIT e.i. ALL EXPENSES PER DAY OR ONE EXPENSES PER DAY OR ONLY APPLIED ON CASH EXPENSES OR CREDIT EXPENSES,
KINDLY REVERT
Reply By HimansuSekhar Sha:
The Reply:
Entire expenses per day from

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Standardized Reporting Guidelines for GST Detention and Inspection Reports Under HGST, CGST, and IGST Acts Sections 68, 129, 20.
Circulars
GST – States
Guidelines/ Instructions for detention/

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Deadline Extended for Filing Outward Supplies in FORM GSTR-1 for July and August.
Notifications
GST
Govt extends time period for filing of details of outward supplies in FORM GSTR-1 for month

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Deadline Extended for Filing FORM GSTR-2 Details for July and August Inward Supplies by the Government.
Notifications
GST
Govt extends time period for filing of details of inward supplies in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Deadline Extended for Filing FORM GSTR-3 Details for July and August.
Notifications
GST
Govt extends time period for filing of details in FORM GSTR-3 for months of July and August – Notificat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =