CBEC issues on 21.12.2017, 4 New Notifications , 4 new Circulars and 1 Order. Notification and orders are related to extension of due date of FORM GST CMP-03, Form GSTR-1, Form GST RFD-01, Form GST RFD-01A, Form GSTR-5A, Form GSTR-5 and Form GST ITC-01 to 31.01.2018. Circulars are issued for clarification on 1. Manual filing… Read More »
Advisory : Filing of Quarterly Returns FORM GSTR1 Taxpayers opting for quarterly filing of return will have to select the last month of the quarter from the drop down menu. However, for the month of July 2017, GSTR-1 has to be filed separately by all taxpayers, as option to file quarterly returns is applicable for… Read More »
Discrepancy between summary in Excel template and Offline Tool While preparing data for GSTR 1 using Excel template discrepancies may be noticed by the taxpayers in summary of invoices and other details displayed in the Offline tool and that shown in the excel sheet: a.This arises because of validation checks performed by the offline tool,… Read More »
Discrepancy between summary in offline tool and at GST portal a.The JSON file created by Offline Tool is uploaded by the taxpayer on GST Portal. Sometimes discrepancy is noticed by the taxpayer, in summary displayed in the Offline tool and that on the GST portal, after upload of JSON file. b. This may happen on… Read More »
GST News 25.12.2017 by CA Satbir Singh I TaxHeal 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… Read More »
GST News 24.12.2017 by CA Satbir Singh I TaxHeal 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… Read More »
Schedule III of Meghalaya GST Act 2017 ( Schedule III of Meghalaya GST Act 2017 explains Activities or transactions which shall be treated neither as a supply of goods nor a supply of services ) SCHEDULE III [Section 7] ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES 1. Services… Read More »
Schedule II of Meghalaya GST Act 2017 ( Schedule II of Meghalaya GST Act 2017 explains Activities to be treated as supply of goods or supply of services ) SCHEDULE II [Section 7] ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer (a) any transfer of the title in goods is a supply of… Read More »
Schedule I of Meghalaya GST Act 2017 ( Schedule I of Meghalaya GST Act 2017 explains Activities to be treated as supply even if made without consideration) SCHEDULE I [Section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input tax credit has been availed on… Read More »
Section 174 of Meghalaya GST Act 2017 ( Section 174 of Meghalaya GST Act 2017 explains Repeal and saving and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS) Repeal and saving 174 . (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Meghalaya Amusement and Betting Tax Act, (Assam… Read More »