Summary : As per the following Circular CBDT has clarified that trade advances, which are in the nature of commercial transactions would not fall within the ambit of the word ‘advance’ in section 2(22)( e) of the Act. Accordingly, henceforth, appeals may not be filed on this ground by Officers of the Department and those already… Read More »
GOODS AND SERVICES TAX RULES, 2017 PAYMENT FORMATS Following are the Final GST Payment Forms as per the Final GST Payment of Tax Rules approved by GST Council 18.05.2017 . Download Final GST Payment Forms / Formats Sr No Form No Title of the Form 1 GST PMT 1 Electronic Liability Register of registered person (Part–I:… Read More »
Final GST Payment of Tax Rules approved by GST Council 18.05.2017 Form GST PMT –07 (See Rule —- ) Application for intimating discrepancy relating to payment Download GST PMT 07 in PDF
Final GST Payment of Tax Rules approved by GST Council 18.05.2017 Form GST PMT –06 (See Rule —- ) Challan for deposit of goods and services tax Download GST PMT 06 in PDF
Final GST Payment of Tax Rules approved by GST Council 18.05.2017 Form GST PMT –05 (See Rule —- ) Electronic Cash Ledger (To be maintained at the Common Portal) Download Form GST PMT –05 in PDF
Final GST Payment of Tax Rules approved by GST Council 18.05.2017 Form GST PMT –04 (See Rule —- ) Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register Download GST PMT 04
Final GST Payment of Tax Rules approved by GST Council 18.05.2017 Form GST PMT –03 (See Rule —- ) Order for re-credit of the amount to cash or credit ledger on rejection of refund claim Download GST PMT –03
Final GST Payment of Tax Rules approved by GST Council 18.05.2017 Form GST PMT –02 (See Rule —- ) Electronic Credit Ledger of Registered Person (To be maintained at the Common Portal) Download GST PMT –02 in PDF
Final GST Payment of Tax Rules approved by GST Council 18.05.2017 Form GST PMT –01 (See Rule —- ) Electronic Liability Register of Registered Person (Part–I: Return related liabilities) (To be maintained at the Common Portal) Download GST PMT 1 in PDF
Final GST Input Tax Credit Rules – Approved by GST Council on 18.05.2017 Form GST ITC – 4 [See Rule – _______] Details of goods/capital goods sent to job worker and received back Download GST ITC – 4 in PDF