Category Archives: GST Press Release

GST on Charitable and Religious Trusts

By | December 20, 2018

GST on Charitable and Religious Trusts The provisions relating to taxation of activities of charitable institutions and religious trusts have been borrowed and carried over from the erstwhile service tax provisions. All services provided by such entities are not exempt. In fact, there are many services that are provided by such entities which would be… Read More »

GST Provisional Assessment : Analysis

By | December 10, 2018

GST Provisional Assessment Provisional Assessment in GST : analysis Introduction A supplier will come to know the extent of his tax liability which has to be discharged on a continuous and regular basis only after assessment. Assessment means determination of tax liability and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgment assessment. The… Read More »

How to Apply for GST New Registration – Explained with Screenshots & Examples

By | October 16, 2018

Apply for GST New Registration You must be worried as how to apply for GST new registration . we are explaining with screenshot below , the process of applying new registration under GST. [ Read also Compulsory Registration under GST ( India )- types ] Refer New GST Registration FAQ’s: What, Who,When, Where, How Explained GST New Registration… Read More »

Electronic Credit Ledger under GST : FAQ by GSTN

By | September 30, 2018

Electronic Credit Ledger 1. What is an Electronic Credit Ledger? In the Electronic Credit Ledger, all credits accrued on account of inward supplies made by a taxpayer within a tax period are accumulated. The ledger is maintained Major Head-wise, i.e., IGST, CGST, SGST, and CESS. 2. Who maintains the Electronic Credit Ledger? The Electronic Credit… Read More »

FAQ on GST Registration as Tax Deductor on GST Portal

By | September 14, 2018

GST Registration as Tax Deductor on GST Portal 1. Who needs to register under GST as a TDS? TDS stands for Tax Deducted at Source (TDS). All Department or establishment of Centre / State Government, Local Authority, Government Agencies & Persons or category of persons notified by Central / State Government Governments, making contractual payments… Read More »

GST Registration as Tax Deductor on GST Potal-User Manual Guide – Download

By | September 14, 2018

GST Registration as Tax Deductor Notification No 50/2018 Central Tax : TDS provision of Section 51 of CGST act enforced from 01.10.2018 This document covers the User Manual for Registration as Tax Deductor under the provisions of GST Act. The document will help the users of the GST System Portal to understand and easily use… Read More »

Extension of Due Dates for filing of FORM GSTR-1 and FORM GSTR-3B : Press Release 10.09.2018

By | September 11, 2018

Ministry of Finance Extension of Due Dates for filing of FORM GSTR-1 and FORM GSTR-3B in certain cases It has been observed that the number of taxpayers who have filed FORM GSTR-3B is substantially higher than the number of taxpayers who have furnished FORM GSTR-1. Non-furnishing of FORM GSTR-1 is liable to late fee and penalty as per the provisions of the GST… Read More »

GSTR 4 Offline Utility : Download : GSTR return for Composition Dealer

By | September 9, 2018

GSTR 4 Offline Utility : Download : GSTR return for Composition Dealer GSTR 4 Offline Utility made available on GST Portal for filing return by Composition Dealer GSTR4 Offline Tool Version V3.1 Download ; Unzip and open the GSTR-4 Offline utility (excel macro) to prepare your GSTR-4 return in offline mode. Download  Your downloaded (GSTR4 Offline… Read More »

GST Manual : Steps to Use Cash/ ITC for Payment of GST Demand

By | September 2, 2018

Utilizing Cash/ ITC for Payment of Demand How can I make payment towards outstanding demand appearing in Electronic Liability Register (Part-II) at the GST portal? To make payment towards outstanding demand appearing in Electronic Liability Register (Part-II) at the GST portal, perform following steps: 1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.… Read More »

PMT 07 : GST Payment Related Grievances : FAQ and User Manual

By | August 31, 2018

Filing Payment Related Grievances (PMT-07) FAQs on Filing Payment Related Grievances (PMT-07) 1. For which issues can I raise a grievance? Grievance can be raised ( on GST Portal)  in case of following issues:  Amount debited from the bank account, Cash Ledger not updated NeFT/RTGS related issues Please do not raise a grievance under the… Read More »

Date Extended for GST returns by taxpayers in Kerala, Mahe and Kodagu

By | August 22, 2018

Date Extended for GST returns by taxpayers in Kerala, Mahe and Kodagu Explanation in Hindi by CA Satbir Singh Press Release : Date Extended for GST returns by taxpayers in Kerala, Mahe and Kodagu Ministry of Finance Extension of last date for filing GST returns by taxpayers in Kerala, Mahe and Kodagu extended Posted On:… Read More »

Seva Bhoj Yojna for GST Refund started from 01.08.2018

By | August 2, 2018

Seva Bhoj Yojna for GST Refund started from 01.08.2018 Ministry of Culture Government launches the scheme ‘Seva Bhoj Yojna’, beginning today. Scheme seeks to reimburse Central Share of CGST and IGST on Food/Prasad/Langar/Bhandara offered by Religious/ Charitable  Institutions Posted On: 01 AUG 2018 7:15PM by PIB Delhi The Ministry of Culture, Government of India has… Read More »

GST Evasion of Rs 201 crore : Delhi based businessmen arrested

By | August 2, 2018

Ministry of Finance Central GST Delhi West Commissionerate arrests two Rohini based businessmen today in national capital in a case of fraudulent issuance of Input Tax Credit (ITC) invoices without actual supply of goods involving tax evasion of approximately Rs. 201 crore relating to Plastic Granule Industry Posted On: 01 AUG 2018 6:58PM by PIB… Read More »

CBIC Special instructions to PAO regarding GST Refunds : Dated 19.07.2018

By | July 20, 2018

CBIC Special instructions to PAO regarding GST Refunds CBIC has issued the Advisory No. 2  No Pr.CCA/CBEC/GST-IT/e-PAO Refund/33/2017-18/263 Dated 19.07.2018 on GST refunds. The nodal officer shall authenticate the sanction order for GST refunds. The process of review of sanction should be completed on same day or at the most by next day. Further, it… Read More »

Third Refund fortnight for IGST Refund : Instructions to Chief Commissioners

By | July 20, 2018

LETTER D.O.F. NO.450/119/2017-CUS-IV FROM PRANAB KUMAR DAS, SPECIAL SECRETARY & MEMBER, CBIC,DATED 16-7-2018 As you are aware, two special refund fortnights were organized one in the month of March, 2018 (15th to 31st March, 2018) and second one in June, 2018 (31st May to 16th June, 2018) to clear the pending GST refunds. However, the… Read More »

Complaints/information under e-way Bill System : Grievance Redressal Officers

By | July 18, 2018

Grievance Redressal Officers for processing the complaints/information under e-way Bill System Posted On: 18 JUL 2018 5:06PM by PIB Delhi As per the decision of the GST Council, e-way bill system has been rolled-out in a staggered manner across the country. E-way bills are getting generated successfully and till 17th July, 2018, more than Thirteen Crore and… Read More »

Increase in threshold monetary limits for filing Appeals : CBIC Instruction 11.07.2018

By | July 12, 2018

Increase in threshold monetary limits for filing Appeals : CBIC Instruction F.No.390/Misc./116/2017-JC Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs (Judicial Cell) ******** ‘B’ Wing, 4th Floor, HUDCO-VISHALA Building Bhikaji Cama Place, R.K. Puram, New Delhi-66 Dated 11 .07.2018 INSTRUCTION To 1. All Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Customs/… Read More »