Table of Contents Introduction:Changes via CGST (fifth amendment) RulesRule 12 of CGST rules:Changes in Rule 46:Changes in Rule 54:Insertion of rule 83B for GST practitioner:Rule 137:Rule 138E:FORM GST PCT –06: Application of Cancellation of Enrolment as GST PractitionerForm GST PCT-07: Order of Cancellation of Enrolment
Finally the due date of CMP 08 is extended by CBIC. Notification no. 34/2019 – Central Tax issued on 18th July 2019 extended the date for filing of CMP 08. Taxpayers was in amess as the form was not live on the portal. Earlier the
In GST AAR on M/s Chowgule & Co Pvt. Ltd.,the applicant has the query regarding applicability of IGST on import of iron ore. Following is GST AAR of M/s Chowgule & Co Pvt. Ltd. Order of GST AAR on M/s Chowgule & Co Pvt. Ltd.
IGST Act PDF with all amendments: Dear all, You can download the IGST Act PDF with all amendments to date. It is amended by following two amendment Acts. IGST Amendment Act 2018 Finance Bill 2019 (proposed amendments) These changes are incorporated in the Act itself.
ITC on other state’s tax, Can we claim it? 1. A businessmen would come across scenarios wherein they would have received supplies from the State’s where they are not registered and the place of supply would also happen to be the said State and not
Table of Contents Introduction:3. Post-Sales Discount :7. The Circular clarifies the treatment of post-sales discount in following situations:8. Case 1: Where further obligation or action is required at dealer’s end9. Case 2: Where additional discount given is post-sale incentive requiring the dealer to do some
आयकर रिटर्न भरने की तैयारी मे हमे किन किन चीज़ो का ध्यान रखना चाहिए जिस से हमे भविष्य मे कोई दिकत ना हो: आयकर रिटर्न भरने से पहले क्या तैयारी करें:- नॉन ऑडिट के केसेज में 31 जुलाई। उसके बाद पेनल्टी। सरकार ने तारीख बढ़ाने
ITC of a motor vehicle in GST: Every taxpayer is eligible for ITC taken on inward supplies used for business. Even the supplies intended to be used for business are eligible. Section 17(5) of CGST Act lists the items not eligible for ITC. This section
challan CMP 08 not live yet: Will I be liable for interest? CMP 08 not live yet. Today is the last date to file it. CMP 08 is a new statement for all composition taxpayers. The taxpayer is in a huge dilemma. There is a misconception
Auto adjusted ITC in GSTR 3b: Need to adjust ITC properly In GSTR 3b you enter the sale and ITC for the month. It calculates the amount of payment required for the month. don’t rely on that figure. This calculation is not as per GST
