Category Archives: Video Tutorial

GSTN Suggested ITC utilization on GST Portal

By | February 22, 2019

GSTN Suggested ITC utilization on GST Portal जीएसटीएन द्वारा सुझाए गए आईटीसी का उपयोग My Opinion: GSTN has no power to Suggested ITC utilization on GST Portal Taxpayer is ultimately responsible for wrong Utilization of Input Tax credit on GST Portal, Even though it was suggested by GSTN on GST Portal

Goods can not be released under GST by simple bond : HC

By | February 12, 2019

HIGH COURT OF KERALA State Tax Officer v. Kerala Gujarat Cargo Express A. MUHAMED MUSTAQUE AND ASHOK MENON, JJ. W.A. NO. 969 OF 2018 WPC NO. 15489 OF 2018 MAY  15, 2018  P.R. Ajithkumar for the Respondent. JUDGMENT A. Muhamed Mustaque, J. – The State has come up on appeal challenging the interim order passed by the Single Bench ordering release of… Read More »

Can you pay Tax & Penalty from ITC Ledger for non-generation of Eway Bill

By | February 12, 2019

Can you pay Tax & Penalty from ITC Ledger for non-generation of Eway Bill ई-वे बिल की पेनल्टी Refer Eway Bill : Free Video Lectures and Study Material Circular No 41/15/2018 GST Dated 13th April, 2018 (h) Where the owner of the goods or any person authorized by him comes forward to make the payment… Read More »

For Classification dispute, GST squad officer can not detain the Goods : HC

By | February 11, 2019

  when a bonafide dispute as to classification had arisen, it is onlythe jurisdictional assessing officer, namely, the third respondentwho could have ruled on the classification and that it was not opento the Squad Officer to have done so. In the present case, there is no dispute as to the goods that were actually transported.… Read More »

Notification No 8/2019 – Central Tax : GSTR 7 (TDS Return) date Extended for Jan 2019

By | February 9, 2019

Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i)]Government of IndiaMinistry of Finance(Department of Revenue)[Central Board of Indirect Taxes and Customs]Notification No. 8/2019 – Central Tax New Delhi, the… Read More »

Circular No 04/01/2019 IGST : No GST on supply of warehoused goods before consumption

By | February 8, 2019

Circular No 04/01/2019 IGST F. No. CBEC-20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 1 st February, 2019 To, The Principal Chief Commissioners / The Principal Directors General / Chief Commissioners / Directors General (All) / Principal… Read More »

New GST process to Recover wrongly availed CENVAT credit

By | February 5, 2019

New GST process to Recover wrongly availed CENVAT credit गलत सेनवैट क्रेडिट का लाभ उठाया ,तो वसूली CBIC has issued circular on 01.02.2019 on how to Recover  CENVAT credit wrongly carried forward as transitional credit in TRAN 1  or Recover  arrears of wrongly availed CENVAT credit  under the existing law Circular No. 88/07/2019-GST Dated 1 st… Read More »

No ITC on rent free hotel accommodation to Director and General Manager : AAR

By | February 4, 2019

Whether Input Tax Credit is admissible in respect of GST paid for hotel stay in case of rent free hotel accommodation provided to General Manager and Managing Director of the Applicant? Whether invoice for quality claim raised by the Applicant on POSCO Daewoo Corporation located in Korea will be treated as “export of service”? 3)… Read More »

New Provision for Recovery of Tax under GST from 01.02.2019

By | February 4, 2019

New Provision for Recovery of Tax under GST : जीएसटी डिफॉल्ट की वसूली Recovery of Tax under GST from distinct persons registered in different States w.e.f 01.02.2019 Section 79 of CGST Act 2017:  Recovery of tax. : Amended by CGST Amendment Act 2018 w.e.f 01.02.2019 to enable recovery to be made from distinct persons registered in different… Read More »

GST Practitioners powers increased from 01.02.2019

By | February 3, 2019

GST Practitioners powers increased from 01.02.2019 जीएसटी प्रैक्टिशनर्स की शक्तियां बढ़ीं Section 48 of CGST Act 2017 : Goods and services tax practitioners : Amended by CGST Amendment Act 2018 w.e.f 01.02.2019 so as to allow Goods and Services Tax Practitioners to perform other functions such as filing refund claim, filing application for cancellation of registration, etc. Also… Read More »

GST Circulars and notification wef 01.02.2019

By | February 3, 2019

GST Circulars and notification wef 01.02.2019 Table showing details of Notifications issued by CBIC on 29th January 2019. S. No. Title Notification No. Date 1 CGST Registration provision amended to align Special Category States Notification No. 06/2019 – Central Tax 29/01/2019 2 CBIC aligns rates for Composition Scheme with CGST Rules, 2017 Notification No. 05/2019… Read More »

ORDER No 01/2019 Central Tax : Interest on Loan and Deposits not part of GST Composition Scheme turnover

By | February 2, 2019

ORDER No 01/2019 Central Tax : Interest on Loan and Deposits not part of GST Composition Scheme turnover Seeks to supersede Removal of Difficulties Order No. 1/2017 – Central Tax dated 13.10.2017 in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply… Read More »

ORDER No 02/2019 Central Tax : GSTR 8 Date Extended for October 2018 to December 2018

By | February 2, 2019

Seeks to amend Removal of Difficulties Order no 4/2018-CT to extend the due date for furnishing of FORM GSTR – 8 for the months of October, 2018 to December, 2018 till 07.02.2019 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION(ii)]Government of IndiaMinistry of Finance(Department of Revenue)[Central Board of Indirect… Read More »