Daily Archives: August 14, 2017

GSTR 3B User Manual for Creation and Submission on GST Portal

By | August 14, 2017

Creation and Submission of GSTR3B Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars  GST Judgments GST Judgments GST Press Release GST Press Release GST Books Best… Read More »

Section 50 Gujarat GST Act 2017 : Interest on delayed payment of tax

By | August 14, 2017

Section 50 Gujarat GST Act 2017 ( Section 50 Gujarat GST Act 2017 explains Interest on delayed payment of tax and is covered in CHAPTER X PAYMENT OF TAX ) Interest on delayed payment of tax 50. (1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made thereunder, but fails… Read More »

Section 49 Gujarat GST Act 2017 : Payment of tax, interest, penalty and other amounts

By | August 14, 2017

Section 49 Gujarat GST Act 2017 ( Section 49 Gujarat GST Act 2017 explains Payment of tax, interest, penalty and other amounts and is covered in CHAPTER X PAYMENT OF TAX ) Payment of tax, interest, penalty and other amounts 49. (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or by… Read More »

Section 48 Gujarat GST Act 2017 : Goods and services tax practioners

By | August 14, 2017

Section 48 Gujarat GST Act 2017 ( Section 48 Gujarat GST Act 2017 explains Goods and services tax practioners and is covered in CHAPTER IX RETURNS   ) Goods and services tax practioners 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall… Read More »

Section 47 Gujarat GST Act 2017 : Levy of late fee

By | August 14, 2017

Section 47 Gujarat GST Act 2017 ( Section 47 Gujarat GST Act 2017 explains Levy of late fee and is covered in CHAPTER IX RETURNS   ) Levy of late fee 47. (1) Any registered person who fails to furnish the details of outward or inward supplies required under section 37 or section 38 or returns required under section 39 or section… Read More »

Section 46 Gujarat GST Act 2017 : Notice to return defaulters

By | August 14, 2017

Section 46 Gujarat GST Act 2017 ( Section 46 Gujarat GST Act 2017 explains Notice to return defaulters and is covered in CHAPTER IX RETURNS   ) Notice to return defaulters 46. Where a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice shall be issued requiring him to furnish such return within… Read More »

Section 45 Gujarat GST Act 2017 : Final return

By | August 14, 2017

Section 45 Gujarat GST Act 2017 ( Section 45 Gujarat GST Act 2017 explains Final return and is covered in CHAPTER IX RETURNS   ) Final return 45. Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the date of… Read More »

Section 44 Gujarat GST Act 2017 : Annual return

By | August 14, 2017

Section 44 Gujarat GST Act 2017 ( Section 44 Gujarat GST Act 2017 explains Annual return and is covered in CHAPTER IX RETURNS   ) Annual return 44. (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return… Read More »

Section 43 Gujarat GST Act 2017 : Matching, reversal and reclaim of reduction in output tax liability

By | August 14, 2017

Section 43 Gujarat GST Act 2017 ( Section 43 Gujarat GST Act 2017 explains  Matching, reversal and reclaim of reduction in output tax liability  and is covered in CHAPTER IX RETURNS   )   Matching, reversal and reclaim of reduction in output tax liability 43. (1) The details of every credit note relating to outward supply furnished by a registered person (hereafter in… Read More »