Category Archives: GST

GST DRC-03A GST PORTAL Advisory

By | November 9, 2024

Advisory for Form GST DRC-03A Nov 5th, 2024 1. It has been observed that some taxpayers have paid the demanded amount vide DRC 07/DRC 08/MOV 09/MOV 11/APL 04 through DRC-03 instead of using payment facility ‘Payment towards demand’ available on GST portal. This led to a situation where demand has been paid by the taxpayer,… Read More »

Category: GST

Attention – Hard – Locking of auto-populated values in GSTR-3B

By | October 17, 2024

Attention – Hard – Locking of auto-populated values in GSTR-3B Oct 17th, 2024 1.In order to assist taxpayers in filing their returns and minimizing human errors, GSTN has continuously improved the GST return filing process and in this endeavor the GST Portal now provides a pre-filled GSTR-3B form, where the tax liability is auto-populated from… Read More »

NOTIFICATION NO. 21/2024–CENTRAL TAX WAIVER OF INTEREST OR PENALTY OR BOTH

By | October 16, 2024

SECTION 128A OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – WAIVER OF INTEREST OR PENALTY OR BOTH RELATING TO DEMANDS RAISED UNDER SECTION 73, FOR CERTAIN TAX PERIODS  NOTIFICATION NO. 21/2024–CENTRAL TAX [S.O. 4372(E)/F. NO. CBIC-20006/20/2023-GST], DATED 8-10-2024 In exercise of the powers conferred by sub-section (1) of section 128A of the Central Goods… Read More »

Category: GST

NOTIFICATION NO 22/2024 CENTRAL TAX SPECIAL SPECIAL PROCEDURE FOR RECTIFYING AN ORDER CONFIRMING INCORRECT INPUT TAX CREDIT AVAILMENT

By | October 16, 2024

NOTIFICATION NO. 22/2024– CENTRAL TAX [F. NO. CBIC-20006/20/2023-GST], DATED 8-10-2024 SPECIAL SPECIAL PROCEDURE FOR RECTIFYING AN ORDER CONFIRMING INCORRECT INPUT TAX CREDIT AVAILMENT UNDER SUB-SECTION (4) OF SECTION 16, WHERE CREDIT IS NOW AVAILABLE UNDER SUB-SECTIONS (5) OR (6) AND NO APPEAL HAS BEEN FILED In exercise of the powers conferred under the section 148 of… Read More »

Category: GST