GST Draft Payment formats Released by CBEC
Draft Payment formats DRAFT GOODS AND SERVICES TAX RULES, 20– PAYMENT FORMAT Download Complete GST Draft Payment formats Released by CBEC
Monthly Archives: September 2016
GST Draft Payment Rules Released by CBEC
Draft Payment Rules DRAFT GOODS AND SERVICES TAX – PAYMENT RULES, 20— Chapter PAYMENT OF TAX 1. Electronic Tax Liability Register (1) The electronic tax liability register under sub-section (7) of section 35 shall be maintained in FORM GST PMT-1 on the Common Portal and all amounts payable by a taxable person shall be debited… Read More »
GST -Draft Registration formats released by CBEC
Draft Registration formats DRAFT GOODS AND SERVICES TAX RULES, 20– REGISTRATION FORMATS Table of Contents Form GST REG-01 …………………………………………………………………………………………………..4 Form GST REG-02 …………………………………………………………………………………………………15 Download Complete GST Draft Registration formats
GST -Draft Registration Rules Released by CBEC
Draft Registration Rules DRAFT GOODS AND SERVICES TAX – REGISTRATION RULES, 20– Note: Corresponding changes in the Model GST Law are being carried out separately. Comments , if any may kindly be given by 28th September, 2016. Chapter-__ REGISTRATION 1. Application for registration (1) Every person, other than a non-resident taxable person, a person required… Read More »
Draft GST Rules and Forms Released by CBEC
Draft GST Rules and Forms With the enactment of 101st Constitution Amendment Act, the road to GST is clear. The Govt. had already unveiled draft model law on GST. Today, CBEC released draft rules and forms under GST on Registration, Invoice and Payment. Click here to read Draft Registration Rules Click here to read Draft… Read More »
GST-Inspection, Search, Seizure and Arrest -FAQs on GST by CBEC
Inspection, Search, Seizure and Arrest FAQs on GST released by CBC BUY Q 1. What is the meaning of the term “Search”? Ans. As per law dictionary and as noted in different judicial pronouncements, the term ‘search’, in simple language, denotes an action of a government machinery to go, look through or examine carefully a… Read More »
GST- Settlement Commission -FAQs on GST by CBEC
Settlement Commission FAQs on GST released by CBC BUY Q 1. What are the basic objective of Settlement Commission? Ans. The basic objectives of setting up of the Settlement Commission are:- i. to provide an alternate channel for dispute resolution for the taxpayer; ii. to expedite payment of GST involved in disputes by avoiding costly… Read More »
GST Advance Ruling -FAQ’s on GST by CBEC
Advance Ruling FAQs on GST released by CBC BUY Q 1. What is the meaning of Advance Ruling? Ans. As per section 94 of Model CGST/SGST Law, ‘advance ruling’ means a written decision provided by the authority to an applicant on matters or on questions as enumerated in section 97 and appeals thereon (section 99).… Read More »
GST Appeals, Review and Revision in GST -FAQ’s on GST by CBEC
Appeals, Review and Revision in GST FAQs on GST released by CBC BUY Q 1. Whether any person aggrieved by any order or decision passed against him has the right to appeal? Ans. Yes. Any person aggrieved by any order or decision passed against him has the right to appeal. It must be an order… Read More »
GST -Demands and Recovery – FAQ’s on GST by CBEC
Demands and Recovery -GST FAQs on GST released by CBC BUY Q 1. Which is the applicable section for the purpose of recovery of tax short paid or not paid or amount erroneously refunded or input tax credit wrongly availed or utilized? Ans. Section 51A in cases where there is no invocation of fraud/suppression/mis-statement etc… Read More »