Court is whether the time limit for adjudication of show cause notice and passing order under Section 73 of the GST Act and SGST Act (Telangana GST Act) for the financial year 2019-2020 could have been extended by issuing the Notifications in question under Section 168-A of the GST Act....
The GSTN will soon enable metal scrap dealers to register for Tax Deducted at Source (TDS) under Section 51 of the GST Act. The GSTN department has issued a significant advisory regarding the automatic population of eligible input tax credit (ITC) for domestic supplies in GSTR-9/9C. Starti...
Summary of GST Circular 161: Summary of GST Circular 160: Clarification relating to the export of services-condition (v) of section 2(6) of the IGST Act 2017 Summary of GST Circular 164: GST Rates and Classification of Goods/Services October marked the completion of a year of e-invoicing....
The GSTN (Goods and Services Tax Network) will soon allow metal scrap dealers to register for TDS (Tax Deducted at Source) under section 51 of the GST Act. View more 11th October 2024 GSTN has been enabled in four new states Odisha, Kerala, Nagaland, and Telangana, for the verification...
Relevant Rules and Forms for GST Section 125: Rule 142: Notice and order for demand of amounts payable under the Act FORM GST DRC – 01: Summary of Show Cause Notice FORM GST DRC – 01A: Intimation of tax ascertained as being payable under section 73(5)/74(5) FORM GST DRC – 02:...
Part-152-One Pager Snapshot to Cases on Section 65, 73, 122, 126, 129 and 130 of CGST Act, 2017 Read More » ABOUT US GST-Online provides comprehensive & extensive study of GST Provisions & provides an interactive medium between tax payer & administrators. The website contains Articles...
Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on 'Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017'–reg. Clarification of various doubts related to Section 128A of the...
The construction of the primary judge was incorrect because, in applying the GST Act, it is first necessary to identify the “supply” before ascertaining how to calculate the GST payable on that supply. Section 75-10 is concerned with calculating the margin for “the supply”. The term “...
Document where ITC is ineligible due to POS rules & Section 16(4) of CGST Act (time limit) Documents where ITC is to be reversed on account of Rule 37A (Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availing thereof) FAQ 5. What are the ...
Waiver of Interest/Penalty Special procedure to waive interest/penalty for tax demands from FY 2017-18, 2018-19, and 2019-20 under section 73 of CGST Act. Clarifications via Circulars Clarifications on place of supply for advertising services, ITC on demo vehicles, and place of supply for data...