Monthly Archives: September 2023

GSTR 1 Filing Changes from Aug 2023 I GSTR 3B , DRC 01B, DRC 01C, DRC 01D ICA Satbir Singh

Rule – 88D , Central Goods and Services Tax Rules, 2017 [Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2023, w.e.f. 4-8-2023.] 1[Manner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return. 88D. (1) Where the amount of input… Read More »

Rule  142B  Central Goods and Services Tax Rules, 2017 Intimation of certain amounts liable to be recovered under section 79 of the Act is  Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2023, w.e.f. 4-8-2023. 1[Intimation of certain amounts liable to be recovered under section 79 of the Act. 142B. (1) Where, in accordance with… Read More »

Rule 88C CGST Rules 2017 Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return is Inserted by the Central Goods and Services Tax (Fifth Amendment) Rules, 2022, w.e.f. 26-12-2022. 1[Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return.… Read More »

Breaking I GST officer will check GST Numbers I Penalty will be imposed I CA satbir Singh’