MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 19th February, 2018 INCOME-TAX [Notification No. 10/2018/F. No. 370142/14/2017-TPL] G.S.R. 176(E).___In exercise of the powers conferred by clause (aa) and clause (ab) of sub-section (1) of section 12A read with section 295 of the Incometax Act, 1961 (43 of 1961),… Read More »
File Online LUT for Export on GST Portal :GST News [Part 176] : TaxHeal.com 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… Read More »
Refund Application (By Embassies/ International Organizations) 1. What is Refund Application FORM GST RFD-10? Refund Application FORM GST RFD-10 is an application by any specialized agency of United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries or any… Read More »
Section 47 of Tamil Nadu GST Act 2017 ( Section 47 of Tamil Nadu GST Act 2017 explains Levy of late fee and is covered in CHAPTER IX RETURNS ) [Enforced with effect from 1-7-2017.] 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… Read More »
Section 48 of Tamil Nadu GST Act 2017 ( Section 48 of Tamil Nadu GST Act 2017 explains Goods and services tax practitioners and is covered in CHAPTER IX RETURNS ) [Enforced with effect from 1-7-2017.] Goods and services tax practitioners 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of… Read More »
How can I view the submitted Letter of Undertaking (LUT) at the GST Portal? To view the submitted Letter of Undertaking (LUT) at the GST Portal, perform the following steps: 1. Access the www.gst.gov.in URL. The GST Home page is displayed. 2. Login to the GST Portal with valid credentials. 3. Click the Services > User Services >… Read More »
Filing of Letter of Undertaking for Export of Goods or Services 1. Who has to furnish a Letter of Undertaking? Any registered person availing the option to supply goods or services for export without payment of integrated tax has to furnish, prior to export, a bond or a Letter of Undertaking (LUT), binding himself to… Read More »
GSTN enables online filing of letter of Undertaking Instructions for filing LUT online on GST Portal:- How can I file the Letter of Undertaking (LUT) for export of goods or services at the GST Portal? To file the Letter of Undertaking (LUT) for export of goods or services at the GST Portal, perform the following… Read More »
GST Refund on Account of Export of Goods 1. Am I eligible to receive the refund of IGST paid on export of goods if I have filed GSTR-3B? Yes, you are eligible for Refund of Integrated Tax on account of Export of goods (with payment of tax) if you meet the following conditions: • Filed… Read More »
Refund of ITC paid on Exports of Goods and Services without payment of Integrated Tax 1. How can I get my refund of ITC on account of export without payment of Tax? You may comply with the activities as specified below: 1. You have to file refund application RFD – 1A at GST Portal. 2.… Read More »