MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 26th September, 2023 No. 11/2023- Integrated Tax (Rate) G.S.R. 689(E).—In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and Services Tax… Read More »
Advisory: Temporary /Short Period Pause in e-Invoice Auto Population into GSTR-1 27/09/2023 Dear Taxpayers, 1.GSTN wishes to inform you that the auto population of e-Invoice in GSTR-1 is temporarily halted due to essential system upgrades, which will involve the implementation of e-Invoice JSON download functionality. 2.This will have a temporary impact on the e-Invoice data… Read More »
The Centre is working on a database of suppliers that will rank them on the basis of their goods and services tax (GST) compliance track record, credit history, transaction and supply history besides any past defaults. The mechanism could be brought in the upcoming vote-on-account and introduced from the next financial year. “Businesses can choose… Read More »
New GST Notification I From 01.01.2024 I New GST Returns I FORM SRM-I,FORM SRM-IIIA etc
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 25th September, 2023 No. 47/2023- Central Tax S.O. 4219(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act,2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government,… Read More »
ITC CANNOT be DENIED if NOT RELFECTING in GSTR 2A I CA SATBIR SINGH
National Informatics Centre Clarification on e-Invoicing for Government Supplies (Date : 14.09.2023) GST Policy Wing has issued the clarification on the applicability of the e-invoicing to the supplies made to the Government departments or agencies, through Circular No. 198/10/2023-GST dated: 17.07.2023. Government departments or establishments / Government agencies / local authorities / PSUs, which are… Read More »
Advisory: Geocoding Functionality for the Additional Place of Business 19/09/2023 Dear Taxpayers, 1.GSTN is pleased to inform that the geocoding functionality for the “Additional Place of Business” address is now active across all States and Union Territories. This builds upon the geocoding functionality earlier implemented for the principal place of business, operational since February 2023.… Read More »
NEW GST update I Check GSTR 2A before 30th Sep Every year I Rule 37A GST I CA Satbir Singh
Rule – 37A Central Goods and Services Tax Rules, 2017 1[Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof. 37A. Where input tax credit has been availed by a registered person in the return in FORM GSTR-3B for a tax period in respect of such invoice or… Read More »