GST RFD 03 Download – GST refund deficiency Memo
Final GST Refund Rules Approved by GST Council 18.05.2017 FORM GST RFD 03 [See Rule –] Deficiency Memo Download GST RFD 03 in PDF
Final GST Refund Rules Approved by GST Council 18.05.2017 FORM GST RFD 03 [See Rule –] Deficiency Memo Download GST RFD 03 in PDF
Final GST Refund Rules Approved by GST Council 18.05.2017 FORM GST RFD 02 [See Rule —] Acknowledgment Download GST RFD 02 in PDF
Final GST Refund Rules Approved by GST Council 18.05.2017 FORM GST RFD 01 [See rule——] Application for Refund Select: Registered / Casual/ Unregistered/Non-resident taxable person Download GST-RFD-01 in PDF Note : as per Second Amendment (2018) to CGST Rules vide Notification No 12/2018 Central Tax dated 7th March, 2018 in FORM GST RFD-01, for the DECLARATION [second proviso to section… Read More »
Insulin, cashews, pickles to get cheaper: GST Council reduces rates of 66 products With two weeks to go for the goods and services tax (GST) roll-out, the GST Council on Sunday reduced the rates for 66 items and expanded the scope of the composition scheme for the benefit of small traders, manufacturers, and restaurateurs. The… Read More »
Form GST PCT-05 [See Rule ———] Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner Download GST PCT 05 in PDF
Form GST PCT-04 [See Rule ——] Download GST PCT-04 in PDF
Form GST PCT-03 [See Rule —–] Download GST PCT-03 in PDF
Form GST PCT-02 [See Rule —-] Enrolment Certificate of Goods and Services Tax Practitioner Download GST PCT-02 in PDF
Form GST PCT – 1 [See Rule — ] Application for Enrolment as Goods and Services Tax Practitioner Download Form GST PCT 1 in PDF
Summary : Several Courts held that on an application made by the assessee, the seized money is to be adjusted against the advance tax liability of the assessee. Subsequently, Explanation 2 to Section 132B of the Act was inserted by the Finance Act, 2013 w.e.f. 01-06-2013, clarifying that “existing liability” does not include advance tax… Read More »