Notification No 48/2018 Central Tax Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017 : TRAN 1 to be re-opend Video Lecture by CA Satbir Singh in Hindi on TRAN 1 Read Notification No 48/2018 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]… Read More »
Notification No 43/2018 Central Tax GSTR 1 Due date Extended Notification No 43/2018 Central Tax Dated 10th September, 2018 : Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. Notification No 44/2018 Central Tax Dated 10th September, 2018 Seeks to extend… Read More »
Transportation of Goods in batches or lots under GST : Amendment in GST Rules Video Explanation by CA Satbir Singh Rule 55 of CGST Rules before Amendment Transportation of goods without issue of invoice Rule 55(5) of CGST Rules 2017 Where the goods are being transported in a semi knocked down or completely knocked down… Read More »
Eway bill in case of imported goods : Amendment in CGST Rules 138A Amendment in Rule 138A of CGST Rules Central Goods and Services Tax (Eighth Amendment) Rules, 2018 vide NOTIFICATION NO.39/2018-CENTRAL TAX [F.NO.349/58/2017-GST (PT.)], DATED 4-9-2018 :- In the said rules, in rule 138A, in sub-rule (1), after the proviso the following proviso shall be inserted, namely:—… Read More »
TDS on GST Component In this article we will discus when we needs to deduct TDS on GST Component under Income Tax Act CBDT has clarified through Circular No. 23/2017 that wherever in terms of the agreement or contract between the payer and the payee, the component of ‘GST on services‘ comprised in the amount payable… Read More »
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E-Way Bill System Forthcoming changes/improvements in E-Way Bill System Explained in Hindi by CA Satbir Singh After studying the suggestions and feedbacks of the stakeholders of the e-way bill system, it has been decided to add the following changes/improvements in the e-way bill system to help the tax payers in complying with the GST processes and… Read More »
GST Annual return for Composition Scheme Dealer CBIC has notified GST Annual return (GSTR 9A ) for Composition Scheme Dealer by Notification No 39/2018 Central Tax Dated 4 th September, 2018 : CGST Eighth Amendment Rules 2018
Documents details to claim GST Input Tax Credit : Amendment Before Amendment : Documents to Claim GST Input Tax Credit Rule 36 CGST Rules 2017 :Documentary requirements and conditions for claiming input tax credit ………. (2) Input tax credit shall be availed by a registered person only if all the applicable particulars as specified in… Read More »
Cancellation of registration if GST return n0t filed : Amendment Cancellation of registration if GST return not Filed Relevant Portion of Section 29 of CGST Act : Cancellation of registration. ….. (2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,— …. (b)… Read More »