Category Archives: GST

NEW CHANGE ON GST PORTAL FROM 6TH AUG 24 I GSTR 8 ECOMMERCE OPERATOR

Advisory in respect of Changes in GSTR 8 Aug 2nd, 2024 Please refer to the GST Council decision to the effect that TCS rate has been reduced from the current 1% (0.5% CGST + 0.5% SGST/UTGST, or 1% IGST) to 0.5% (0.25% CGST + 0.25% SGST/UTGST, or 0.5% IGST) effective from 10/07/2024 vide Notification No.… Read More »

SECTION 52 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – COLLECTION OF TAX AT SOURCE – ELECTRONIC COMMERCE OPERATOR TO COLLECT 0.25 PER CENT OF NET VALUE OF INTRA-STATE TAXABLE SUPPLIES MADE THROUGH IT WHERE CONSIDERATION WITH RESPECT TO SUCH SUPPLIES IS COLLECTED BY SAID OPERATOR – AMENDMENT IN NOTIFICATION NO.52/2018-CENTRAL TAX, DATED… Read More »

NOTIFICATION NO. 12/2024 – CENTRAL TAX  [G.S.R. 376(E)/F.NO. CBIC-20006/21/2024-GST], DATED 10-7-2024  Refer No. 09/2025-Central Tax : CGST Rules 2024 enforced from 11 Feb 2025 and 1st April 2025 Refer Mandatory to Generate E-way Bill by Unregistered Persons in GST from 11 Feb 2025 : Here is the procedure In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act,… Read More »

Enhancements to Address-Related Fields in GST Registration Functionalities Jul 4th, 2024 Dear Taxpayers, The Following enhancements have been made to address-related fields in the registration functionalities: New Registration, Amendment Application (Core & Non-Core), and Geocoding Business Addresses. These enhancements are based on the analysis of tickets and user feedback. The details are as follows: 1.  Update… Read More »

Recommendations of 53rd GST Council Meeting GST Council recommends waiving interest and penalties for demand notices issued under Section 73 of the CGST Act (i.e. the cases not involving fraud, suppression or wilful misstatement, etc.) for the fiscal years 2017-18, 2018-19 and 2019-20, if the full tax demanded is paid upto 31.03.2025. GST Council recommends… Read More »

Filing of information by manufacturers of Pan Masala and Tobacco taxpayers Jun 7th, 2024   Please refer to the notification Notification No. 04/2024 – Central Tax dated 05-01-2024 to seek information from taxpayers dealing in the goods mentioned therein. Two forms have been notified vide this notification namely GST SRM-I and GST SRM-II. The former… Read More »