CBIC instructions for provisional attachment of property The CBIC, GST-Investigation Wing vide GST/INV/Provisional Attachment/Advisory/2023-24 dated September 02, 2023 has issued the procedure to be followed with respect to sub-section (2) of section 83 of CGST Act, 2017 when provisional attachment of property ceases to have effect. Attention is invited to section 83 of the CGST Act, 2017.… Read More »
HOW TO FILE TDS RETURN ONLINE FY 2023- 24 I 24Q, 26Q, 27Q, 27EQ I CA SATBIR SINGH
MINISTRY OF FINANCE(Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 6th September, 2023 No. 45/2023 –Central TaxG.S.R.657(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes… Read More »
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 »
GSTR 3B Filing changed from Aug 2023 I live demo of changes I CA Satbir Singh
New Change for GST Invoice & Eway bill from 1st oct 2023 I CA Satbir Singh
Breaking I GST officer will check GST Numbers I Penalty will be imposed I CA satbir Singh’