Reply to Revision Order Proceedings under GST FAQs > Following-up and Taking Action in Revision Order Proceedings 1. What are Revision Order Proceedings and when are they conducted? Revision Order Proceedings are related to proceedings conducted by a Revisional Authority (RA) to revise an impugned adjudicating Order, originally issued to the taxpayer by an Adjudicating… Read More »
Held I restrain the authorities from invoking the bank guarantee under Ext.P5 till the petitioner exhausts the statutory remedy or till the appeal gets barred by limitation. HIGH COURT OF KERALA Safa Mill Stores v. Assistant State Tax Officer, Karukutty DAMA SESHADRI NAIDU, J. W.P. (C) NO. 29390 OF 2018 SEPTEMBER 6, 2018 Aji V.… Read More »
We find that although under the GST regime all applications required to be done online. in the event any dealer faces any problem in uploading such data, the Commissioner ought to place alternative authority with the Sales Tax Officer or appropriate officer before whom manual returns can be filed and or the dealers be assisted… Read More »
5 Key Points about GST Advance Ruling Key Point 1 : It is not mandatory to have a registration at the time of making an application for advance ruling. Even unregistered person and Non Resident persons can apply for Advance Ruling under GST Act . However in case of an unregistered person will be mandatorily be… Read More »
GSTR 10 Due Date : GST Final Return Due Date GSTR 10 is GST Final return required to be filed if GST registration is cancelled Notification No 58/2018 Central Tax : Last date to file GST Final Return GSTR-10 if GST registration cancelled before 30th September 2018, What will happen if GST Final Return (… Read More »
53 FAQs on GST Annual Return [Also refer New GST Books on GST Audit and Annual return ] Q1. What is Legal provision for filling GST Annual Return? Ans. Legal requirement of filing Annual return hereafter called GSTR-9 is governed by section 35(5) and section 44(1) of CGST Act. Section 44(1) of CGST Act read with… Read More »
As per the amended provision, the citizen can produce the transport related documents such as registration, insurance, fitness and permit, the driving licence, certificate for pollution under check and any other relevant documents, if required, in physical or electronic form of on demand by any police officer in uniform or any other officer authorized by the State Government in… Read More »
GST Circulars and Orders 2018 Download GST Circulars and Orders Free Book released by CBIC
Guide to GST Audit and Annual Returns by CA Vineet Sodhani (Author), CA Deepshikha Sodhani (Author), Sodhanis.com (Contributor) Covering ♦ Annual Return [GSTR-9 & GSTR-9A] Clause-wise analysis Action-points Linkages with Monthly/Quarterly returns ♦ GST Audit Appointment and Responsibilities of Auditor Audit Approach Audit Checklists ♦ Preparation of Reconciliation Statement [GSTR-9C] ♦ Relevant Extracts of GST Act/Rules/Forms Also covering : ♦ Critical… Read More »
whether supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from a sweetshop which also runs a resturant is a transaction of supply of goods or a supply of service; [Also refer New GST Books ] Held Where applicant has a sweet shop in ground floor and a restaurant in… Read More »