Monthly Archives: November 2018

Complete pending time barring scrutiny assessments : CBDT to AO

By | November 30, 2018

ADITYA VIKRAM, IRS MEMBER, CBDT & Special Secretary to the Government of India GOVERNMENT OF INDIA Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi-110001 Tele: 011-23092831 Fax : 011-23093985 D.O. F.No. 225/410/2018/ITA.II Dated the 29th of November, 2018  My Dear Principal Chief-Commissioner Subject: Early completion of pending time barring… Read More »

GST on Notice Pay

By | November 30, 2018

Is there any GST on Notice Pay recovery from employees ? Employees who resign from their job are expected to serve notice period as mentioned in the employment contract. If the employee does not serve such notice period, the salary of the unserved portion of notice period is. retained by the employer Example : if… Read More »

Who can issue show cause notice under GST

By | November 30, 2018

Who can issue show cause notice under GST Authority empowered to issue show cause notice and confirm demand under GST Notice and order for demand of amounts payable under the Act : Superintendent of Central Tax issue show cause notice under rule 142(1) of CGST Rules.  Demand under section 73 of CGST Act 2017  i.e. where charge of suppression of facts… Read More »

5 GST Notifications issued on extension of due dates for GST returns

By | November 30, 2018

5 GST Notifications issued on extension of due dates for GST returns In view of the disturbances caused to daily life by Cyclone Titli in the district of Srikakulam, Andhra Pradesh, and by Cyclone Gaza in eleven districts of Tamil Nadu viz., Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram, the… Read More »

Category: GST

GST Practitioners enrolled till 26.11.2018 eligible for exam on 17.12.2018

By | November 30, 2018

GSTPs enrolled in GSTN till 26.11.2018 now eligible for exam scheduled on 17.12.2018 Ministry of Finance Press Release Examination for Confirmation of Enrollment of GST Practitioners; Extension of Eligibility Criteria for Registration. on 29.11.2018 Reference is invited to Press Release dated 1.11.2018 and 19.11.2018 regarding exam for GST Practitioners (GSTPs) scheduled on 17.12.2018. For this exam,… Read More »

Category: GST

GST on E Commerce Operator : Free Study Material

By | November 30, 2018

GST on E Commerce Operator : Free Study Material GST on E Commerce : FAQ Changes in GST Registration of E-Commerce Operator Relevant Notification on TCS under GST Notification No 52/2018 Central Tax : E commerce operator to collect TCS for intra state Supplies Notification No 02/2018 Integrated Tax : E commerce operator to collect… Read More »

Category: GST

Avail alternative remedy of statutory appeal before filing Writ petition in High Court : HC

By | November 30, 2018

once the petitioner has got efficacious alternative remedy of statutory appeal, the same ought to have been availed by it before invoking the writ jurisdiction of this Court. HIGH COURT OF HIMACHAL PRADESH Austees Hydro Power & Construction Co. (P.) Ltd. v. Union of India SURYA KANT, CJ AND AJAY MOHAN GOEL, J. CWP NO. 1073… Read More »

GST Registration Cancellation : Free Study Material

By | November 30, 2018

GST Registration Cancellation : Free Study Material Here is the free study material on GST Registration cancellation [ Join online GST Course by CA Satbir Singh ]  Relevant Study material on GST Registration Cancellation How to Cancel GST Registration ! Enabled on GST Portal Impact of Non Approval of Surrender of GST Registration [Video] How to… Read More »

Notification No 66/2018 Central Tax : GSTR 7 Date Extended for October 2018 to December, 2018

By | November 29, 2018

Notification No 66/2018 Central Tax Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 [[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect… Read More »

Notification No 65/2018 Central Tax : GSTR 4 date Extended for July to September 2018 for taxpayers in Srikakulam district of Andhra Pradesh.

By | November 29, 2018

Notification No 65/2018 Central Tax Seeks to extend the due date for filing of FORM GSTR – 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department… Read More »

Notification No 64/2018 Central Tax : GSTR – 1 Date extended for taxpayers with aggregate turnover up to Rs 1.5 crores from July 2018 to September 2018 in Srikakulam district of Andhra Pradesh.

By | November 29, 2018

Notification No 64/2018 Central Tax Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. [To be published in the Gazette of India, Extraordinary, Part… Read More »

Notification No 63/2018 Central Tax : GSTR 1 Date extended for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu.

By | November 29, 2018

Notification No 63/2018 Central Tax Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section… Read More »

Notification No 62/2018 Central Tax : GSTR 3B Date Extended for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu.

By | November 29, 2018

Notification No 62/2018 Central Tax Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central… Read More »

Extension of due dates for filing GST returns  : Press Release 28.11.2018

By | November 29, 2018

Ministry of Finance Extension of due dates for filing GST returns Posted On: 28 NOV 2018 In view of the disturbances caused to daily life by Cyclone Titli in the district of Srikakulam, Andhra Pradesh, and by Cyclone Gaza in eleven districts of Tamil Nadu viz., Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli,… Read More »

GSTR 7 Due Dates : GST TDS Returns Due Dates

By | November 29, 2018

GSTR 7 Due Dates : GST TDS Returns Due Dates Notification No 50/2018 Central Tax : TDS provision of Section 51 of CGST act enforced from 01.10.2018 Also Refer GST TDS Provisions : Study Material for Compliance  Month Original /Extended Due Date Reference March 2019 Original 10th April  2019 Section 51(2) of CGST Act 2017 … Read More »

Category: GST

Changes in GST Registration of E-Commerce Operator

By | November 29, 2018

Changes in GST Registration of E-Commerce Operator ATTENTION REGISTRATION OF E-COMMERCE OPERATORS [ Also Refer GST on E Commerce Operator : Free Study Material ] In view of Sec. 52 of WBGST/CGST Act, 2017 read with Rule 12 of WBGST/CGST Rules, 2017, the e-Commerce Operators are required to get registered as TCS in each State /… Read More »

Category: GST

GSTR 8 Due Dates : GST TCS Returns Due Dates

By | November 29, 2018

GSTR 8 Due Dates : GST TCS Returns Due Dates Notification No 52/2018 Central Tax : E commerce operator to collect TCS for intra state Supplies Notification No 02/2018 Integrated Tax : E commerce operator to collect 1% TCS under GST Notification No 51/2018 Central Tax : TCS provision of Section 52 of CGST Act… Read More »

Category: GST

Advisory on ENDS including e­-Cigarettes, Heat-Not-Burn devices, Vape, e-Sheesha, e-Nicotine Flavoured Hookah, and the like products : Circular No 46/2018- Customs

By | November 29, 2018

 Advisory on ENDS including e­-Cigarettes, Heat-Not-Burn devices, Vape, e-Sheesha, e-Nicotine Flavoured Hookah, and the like products.  Circular No. 46/2018- Customs F. No. 394/121/2018-Cus(AS) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs (Anti-Smuggling U nit) New Delhi, dated 27th November, 2018 To All Principal Chief Commissioners/Chief Commissioners of Customs… Read More »

CA need not to be a Graduate to become Registered Valuer : ICAI

By | November 28, 2018

Chartered Accountants need not to be a Graduate to become Registered Valuer ICAI Press Release 26.11.2018 Valuation is a highly specialised field which can be performed by the professionals having a blend of finance, accounting and finance. Chartered Accountants are best suited for valuation as at various levels of Chartered Accountancy course, the syllabus includes… Read More »

How to file reply to Revision Order Proceedings on GST Portal

By | November 28, 2018

Reply to Revision Order Proceedings under GST FAQs > Following-up and Taking Action in Revision Order Proceedings 1. What are Revision Order Proceedings and when are they conducted? Revision Order Proceedings are related to proceedings conducted by a Revisional Authority (RA) to revise an impugned adjudicating Order, originally issued to the taxpayer by an Adjudicating… Read More »

Bank guarantee can’t be encashed under GST till statutory remedy is exhausted by assessee : HC

By | November 28, 2018

Held I restrain the authorities from invoking the bank guarantee under Ext.P5 till the petitioner exhausts the statutory remedy or till the appeal gets barred by limitation. HIGH COURT OF KERALA Safa Mill Stores v. Assistant State Tax Officer, Karukutty DAMA SESHADRI NAIDU, J. W.P. (C) NO. 29390 OF 2018 SEPTEMBER  6, 2018 Aji V.… Read More »

GST Officer can not blame computer if tax payer not able to file his GST returns : HC

By | November 28, 2018

 We find that although under the GST regime all applications required to be done online. in the event any dealer faces any problem in uploading such data, the Commissioner ought to place alternative authority with the Sales Tax Officer or appropriate officer before whom manual returns can be filed and or the dealers be assisted… Read More »

GSTR 10 Due Date : GST Final Return Due Date

By | November 28, 2018

GSTR 10 Due Date : GST Final Return Due Date GSTR 10 is GST Final return required to be filed if GST registration is cancelled Notification No 58/2018 Central Tax : Last date to file GST Final Return GSTR-10 if GST registration cancelled before 30th September 2018, What will happen if GST Final Return (… Read More »

Category: GST