National Informatics Centre E-way Bill Project Proposed improvements in e-way bill generation, being released on 16.11.2018 1. Checking of duplicate generation of e-way bills based on same invoice number The e-way bill system is enabled not to allow the consignor/supplier to generate the duplicate e-way bills based on his one document. Here, the system checks… Read More »
GST Summary Assessment Key Points of GST Summary Assessment Explained by CA Satbir Singh Key Point 1 The proper officer can not do suo-moto summary Assessment He has to obtain prior permission of Additional/Joint Commissioner to proceed to assess the tax liability. Key Point 2 summary assessment can not be initiated mere change in opinion… Read More »
GST TDS on Inter State Supply ? Whether TDS provisions under GST will apply in case of Inter State Supply ? GST TDS Provision under IGST Act As per Section 20 of IGST Act 2017 :Application of provisions of Central Goods and Services Tax Act. 20. Subject to the provisions of this Act and the rules made… Read More »
GSTR 7A FAQs and User Manual Video Lecture on GST TDS Certificate in Hindi by CA Satbir Singh FAQs > GSTR-7A 1. What is Form GSTR-7A? Form GSTR-7A is a system generated TDS Certificate which is generated once deductor furnishes a return in Form GSTR-7 on the GST Portal and the deductee accepts the details uploaded… Read More »
How to View and Download GST TDS Certificate
5 Key Points for GST Registration Cancellation Point 1 :- The following people cannot file for cancellation of GST registration: Persons registered as Tax Deductors / Tax Collectors Persons to whom UIN has been allotted Note : Person Liable for TDS /TCS under GST can not apply for cancellation of GST registration. Only GST officer… Read More »
How to amend GST Registration Video Tutorial by CA Satbir Singh . Join and Watch Free GST Course by CA Satbir Singh Related Post Free GST Online Course [ Videos ] by CA Satbir Singh Whether GST registration can be Amended from Back Date? (1A). Notwithstanding anything contained in sub-rule (1), any particular of the… Read More »
Penalty for not deducting GST TDS : GST News 495
Ministry of Finance Advisory to UIN Entities claiming GST Refunds Posted On: 09 NOV 2018 Video tutorial by CA Satbir Singh The GST Act provides for allotting a Unique Identification Number (UIN) to Consulates, Embassies and other UN Organizations to enable such entities to claim refund of GST paid. One of the conditions for claiming… Read More »
5 Important Points about Casual Taxable Person under GST Video Tutorial by CA Satbir Singh “casual taxable person” means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union… Read More »