Payment of reduced penalty is now available on GST Portal.

By CA Satbir Singh | May 21, 2018

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Payment of reduced penalty is now available on GST Portal.

Read Section 74 CGST Act 2017 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any wilful-misstatement or suppression of facts.

Topic wise Commentary on GST Act of India

Here we have compiled topic wise commentary on CGST Act 2017 , IGST Act 2017 and UTGST Act 2017 of India and SGST Acts

Topic

Link

Services	GST on Top 13 Services : Anlaysis GST on Gas distribution services GST on Accommodation Services GST on Renting of Property GST on Construction of Residential , Commercial and Industrial Complex GST on Health Care Services GST on Education GST on College Hostel Mess Fees GST on Services of commission agent GST on Supply of Food GST on Travel arrangement and tour operator services GST on Library Services GST on Artist and models GST on Agriculture , forestry, fishing and animal husbandry
GST Rates	GST Rates : Free Study Material GST Rates Schedule

Books	New Books for Tax Practice (April 2018) New GST Books in April 2018 : GST Master Guide and Mini Reckoner
	Eway Bill : Free Video Lectures and Study Material Bill to Ship to under GST and Eway Bill : Analysis Bill To Ship To issues of Eway Bill Clarified by Govt JSON Upload Error Codes on Eway Bill Portal E way Bill Preparation tool , e way Bill Json Format : Download JSON file on E-Way Bill Portal not uploading : solution [Video ] GST News [ Part 157 ] : Json File ; Error File : by CA Satbir Singh ! TaxHeal.com Check list to avoid Json validation error in GST Return How to download JSON file using GSTR 4 Offline Tool Where will generated JSON file get saved in GST invoice Upload/Download Offline Tool Register on E way bill Portal even if already registered on GST Portal Video : How to Make eway bill by SMS : GST News [ Part 205] : TaxHeal.com Eway Bill for SEZ within state : Important Notice Video; Eway Bill Clarifications issued by Govt on 31.03.2018 : GST News [Part 201] TaxHeal.com Video ; Eway Bill New FAQs by GSTN : GST News [Part 198] : TaxHeal.com Video- New Eway Bill Rules Notified on 07.03.2018 [Part 1] : GST News [Part 182] : TaxHeal.com Video -New Eway Bill Rules Notified on 07.03.2018 : Part 2 : GST News [Part 183] : TaxHeal.com Video ; New Eway Bill Rules Notified [ Part 3 ] on 07.03.2018: GST News [Part 184] : TaxHeal.com Video- New Eway Bill Rules Notified [ Part 4 ] on 07.03.2018: GST News [Part 185] : TaxHeal.com E-Way Bill System : User Manual for Tax Payers : Download EWay Bill in India FAQs Important Tips about e-way bill system e-Waybill Queries and Responses during initial roll out How to enroll for Eway Bill Penalty if Eway Bill not generated under GST [Video] How to update Vehicle Number in EWay Bill on GST Portal [Video] How to Print Eway Bill from GST Eway Bill Portal ]Video] EWay bill : How to Register on GST Portal for Eway Bill [Video] Eway Bill: How to Generate Eway Bill online on GST Portal [Video] राजस्थान ई वे बिल कैसे बनएं ! Rajasthan GST Eway Bill Explained
Registration	GST Registration : Free Study Material GST Registration : Analysis How to Apply for GST New Registration – Explained with Screenshots & Examples GST Application submission through DSC , EVC and E Sign – Process Compulsory Registration under GST ( India )- types FAQs on Verification Tab in GST Registration Application FAQs on Bank Accounts Tab in GST Registration Application FAQs on Goods & Services Tab in GST Registration Application FAQ on Additional Places of Business Tab in GST Registration Application FAQs on Principal Place of Business Tab in GST Registration Application FAQs on Authorized Signatory Tab in GST Registration Application FAQs on Promoter/ Partners Tab in GST Registration Application FAQs on Business Details Tab of GST Registration Application How to download and Install GST Enrolment App on mobile phone FAQ’s on Enrollment under GST How to lodge complaint on GST Portal (Self Help) GST Registration as Tax Deductor on GST Potal : Steps to Register with screenshots New GST Registration FAQ’s: What, Who,When, Where, How Explained GST Registration as Tax Deductor or collector – FAQ’s

GST Exemption	GST Exemption : Free Study Material

Administration	GST Administration : Free Study Material

GST Portal	GST Portal : Free Study Material
Judgments	Recent GST Judgments
HSN Code	HSN Code under GST : Free Study Material
Appeal	GST Appeal : Free Study Material Can Additional grounds be taken in GST Appeal ? Whether Additional Evidence can be submitted in GST appeal Who can appear before GST Officer or in Appeals : Authorized Representative How to File GST Appeal with Commissioner (Appeal) GST Appeals, Review and Revision in GST -FAQ&s on GST by CBEC GST Appeals ; Revision ; Video Tutorial Provide for delay in filing hardcopy of appeal – in Rule 4 GST Appeals & Revision Rules : ICAI ; GST Rules Issue 45 GST Appeals and Revisions Rules Analysis Appeals and Review Mechanism under GST
Migration	Advisory for GST migration

Transition	Transitions provisions under GST – Analysis
	Input Tax Cedit on Closing Stock under GST
	Free E Book on GST Transitional Provisions : Download
	Carry Forward of unutlized ITC on Capital Goods under GST
	Goods Sold Prior to GST but Returned after GST Act comes into force – Treatment
	Tax paid on Goods before GST but received after GST Act comes into force

Reverse Charge	GST Reverse Charge Mechanism : Free Study Material GST RCM : Reverse Charge Mechanism : Analysis Notification No 3/2018 Union Territory Tax (Rate) : renting of immovable property by Govt to Registered Person : GST on RCM basis Place of Supply for freight paid on RCM basis Notification No 37/2017 Integrated Tax (Rate) : Govt Supply : GST on RCM Notification No 34/2017 Integrated Tax (Rate) : services provided by Overseeing Committee members to RBI under RCM. Extend Time of supply of goods and services under RCM : ICAI suggestion When to avail Credit of GST paid on RCM : Confusion by Govt Tweeter account Notification No 22/2017 Union Territory Tax (Rate) Dtd 22nd Aug 2017 : amend RCM provisions for GTA and to insert explanation for LLP Notification No 22/2017 Central Tax (Rate) Dtd 22nd Aug 2017 : Amend RCM provisions for GTA ; insert explanation for LLP Do not deny GST ITC if paid on RCM basis ; not disclosed by Supplier : ICAI Suggestions Services received under RCM within state ; Pay CGST + SGST Invoice in case of Reverse Charge Mechanism (RCM) under GST GST Reverse Charge Mechanism : Anlaysis Pay Tax in cash under reverse charge in GST because GST ITC can’t be claimed

Job Work	GST Job Work : Free Study Material Job Work under GST – Analyis Video – GST New Circular by CBEC on 26.03.2018 : Job work Issues Clarified Video – GST ITC 4 : Goods to Job Worker : GST News [ Part 166 ] GST on Scrap generated during Job Work GST Rates on Job Work in India
GST Levy and Collection	GST Levy and Collection : Free study Material
Work Contract	Work Contract in GST : Free Study Material Works Contract under GST : Analysis GST on Works Contract : Kerala Govt Advisory
GSTIN Number	GSTIN Number : Free Study Material
IGST Act	Analysis of IGST Act 2017

Scope of Supply	GST Scope of Supply : Free Study Material Meaning and Scope of Supply – Analysis Video : GST on Supply from Duty free shops at international airports : GST News [Part 236]
Liquidated Damages	GST on Liquidated Damages : Free Study Material
Turnover	Turnover under GST : Free Study Material GST Aggregate Turnover : Analysis

Composite and Mixed Supply	GST Composite Supply and Mixed Supply : Free Study Material Composite Supply and Mixed Supply : Analysis

Place of Supply	Place of Supply in GST : Free Study Material *Place of Supply in GST – India , Place of Supply Rules GST India*
Time and Value of Supply
Time of Supply	Time of Supply : Free Study Material Time of Supply in GST : Analysis GST Time of Supply of Goods and Services with Examples

GST Rate Change	GST Rate Change : Free Study Material
Valuation	Valuation in GST : Free Study Material Valuation in GST : Analysis

Input Tax Credit	GST Input Tax Credit : Free Study Material Input Tax Credit in GST ( India ) Example on Rule 5 of GST Input Tax Credit Rule – ITC on Capital Goods Example on Rule 7 of GST Input Tax Credit Rule – Inputs Partly used for business and partly for other purposes Example Rule 8 of GST Input Tax Credit Rule – Capital Goods Partly used for Business and partly for other purposes Example Rule 9 GST Input Tax Credit Rules – Reversal of ITC on Inputs & Capital Goods When you Can not Claim ITC under GST Video : GST Input Tax Credit wrongly availed : GST News Part 228 Video : GST ITC 4 : Goods to Job Worker :GST News [ Part 166 ] Circular No 42/16/2018 GST : CBIC clarify recovery of arrears under existing law &; reversal of inadmissible input tax credit GST Manual : Steps to Use Cash/ ITC for Payment of GST Demand How legal heir can transfer GST ITC in new entity in case of death of sole proprietor. GST Refund of ITC accumulated due to Inverted Tax Structure (RFD-01A) How to get GST Refund of ITC paid on Exports without payment of Integrated Tax Receiving Intimation of ITC Blocked by GST Tax Official
GST on Reimbusements	GST on Reimbursement of Expenses : Free Study Material GST on Employee Reimbursements Expenses GST on Reimbursements to employees : ICAI Suggestions Reimbursement of expense under GST if Bill in name of employee : ICAI raised issues No GST on reimbursement of business exp. by Employer to Employees GST applicability on expense reimbursement by Indian Branch to HO outside India GST Applicability on secondment employee salary reimbursement

GST Concept	GST Concepts : Free Study Material
GST on SEZ (Special Economic Zones)	GST on SEZ : Free Study Material

Pure Agent	Pure Agent in GST : Free Study Material Pure Agent Concept in GST : Analysis

Casual Taxable Person	Casual Taxable Person in GST : Free Study Material Casual taxable person in GST : Analysis

Input Service Distributors	Input Service Distributors : Free Study Material Input Service Distributor in GST : Analyis

Anti Profiteering Authority	GST Anti Profiteering Provisions : Free Study Material National Anti-Profiteering Authority in GST : Analysis

OIDAR Services	GST on OIDAR Services : Free Study Material

Margin Scheme	GST Margin Scheme : Analysis

Challan	GST Challan : Free Study Material Due Date for GST Payment Make GST Challan Make GST Payment Track GST Payment Status GST Challan : All That you needs to Know – Process and Form [Video] GST News [Part 174] : GST Challan : by CA Satbir Singh TaxHeal.com GST Challan Payment Failure : FAQs GST Challan : FAQ GST Challan Payment : when will be shown in Cash Ledger on GST Portal GST Challan : Amount deducted 2 times for same CPIN but cash ledger credited with single entry. How to Generate GST Challan and make GST Payments GST Challan Payment : Can taxpayer deposit DD or cash in case of NEFT/ RTGS ? GST Challan Payment : How many NEFT transactions can be made per day ? GST Challan : what to do if UTR number misplaced ? GST Challan : How to link UTR Number for NEFT / RTGS Payment GST Challan : Can I make two or more RTGS/NEFT payments for single CPIN

GST Returns	GST Returns : Free study Material Due Date for GST Return GST offline utility for Return Filing : How to Download & Install Uploading GST invoices using CSV templates : Video , How to upload GST invoices using excel templates How to Add Invoices in GSTR 1 GST Return : Video How to file GSTR 1 GST Return online : Video GSTR 1 GST Return filing : 46 FAQ GSTR 2A FAQs GST Invoice Upload / Download on GST Portal : FAQ & User Manual Transition Form GST TRAN 3 FAQ How to File Transition Form GST TRAN 3

FAQs	150 GST FAQ’s Replied by Govt of India Tweet FAQs on GST Registration GST Tweet -100 FAQs replied by Govt ; Compilation GST Rates FAQs on queries of Various Sectors Clarified by Govt GST FAQs on queries of Various Sectors : Issued by Govt GST FAQs for Traders GST FAQ on HSN Codes GST Handbook – Free Download GST on Government Services FAQs GST FAQ on Services GST on Gems & Jewellery : FAQ GST FAQ on IT / ITES GST on Handicraft Sector : FAQ GST on Mining Sector : FAQ GST on Drugs and Pharmaceuticals : FAQ GST on E Commerce : FAQ GST on Food Processing Industry : FAQ GST on Textile : FAQ’s GST on Export : FAQ’s GST on MSME : FAQ’s FAQs on Composition Levy under GST ( India ) Drawback after GST regime GSTIN / PAN and Invoice information in Shipping Bill Bond or LUT along with Shipping Bill

Composition Scheme	GST Composition Scheme : Free Study Material Composition Scheme under GST – Analysis Checklist for GST Composition Levy FAQs on Composition Levy under GST ( India ) GST : Free Help Book on Composition Scheme How to Opt for GST Composition Scheme GST Composition scheme : Brief Intro in Hindi [ Video ]

Goods Transport Agency	GST on GTA : Free Study Material GST on GTA / GST on Goods Transport Agency : In-depth Analysis

TDS / TCS	How to Charge TDS on GST Portion of Tax Invoice GST TDS Mechanism – Analysis
	GST TCS Mechanism – Analysis
	GST – TDS / TCS Provisions postponed under CGST / SGST Act 2017

Returns	GST Returns : Free study Material GST Return – Analysis How to File GST Return – Explained with screenshots / Examples Fees for Late Filing of GST Returns in India GST Return Rules GST Return Formats GSTR 1 FAQ GSTR 2A FAQs GSTR 3B FAQ How to fill and Submit GSTR 3B GST return : Screenshots How to Calculate Tax Payable for GSTR 3B GSTR 3B User Manual for Creation and Submission on GST Portal Process to File GSTR 3B GST Return for July & August, 2017 by CA Bimal Jain Transition Form GST TRAN 3 FAQ How to utilize GST Electronic Cash and Input Tax Ledger

Assessment	GST Assessment : Free Study Material GST Provisional Assessment : Analysis

Audit	GST Audit : Free Reference Material Video : How to do GST Audit :Part 1 : GST News Part 218 : TaxHeal.com Video : How to do GST Audit : Part 2 : GST News Part 220 : TaxHeal.com Video : How to do GST Audit Part 3 : GST News Part 224 : TaxHeal.com GST Audit Checklist : User Guide on GST Audit Special Audit in GST : Analysis

Related Person	Related Persons in GST : Free Study Material Related Persons GST Act 2017 of India

Import	GST Import : Free Study Material Imports in GST ( India ) ; Analysis GST on Import of Services in India – Tax ability Analysis
Export	GST Export : Free Study Material

Refund	GST Refund : Free Study Material GST Refunds – Analysis GST Refund Application (By Embassies/ International Organizations) How to file GST Refund Application (By Embassies/ International Organizations) User manual GST Refund of Excess amount from Electronic Cash Ledger : FAQ’s GST Refund on Export of Goods (With Payment of Tax) : FAQ GST Refund of Export of Services (With Payment of Tax) GST Refund of ITC paid on Exports without payment of Integrated Tax : FAQs GST Refunds Process in India – Analysis after CGST & IGST Act 2017 How to File GST Refund Manually in India : Steps GST Refund of Supplies made to SEZ Unit/ SEZ Developer (Without Payment of Tax) GST Refund on Account of Supplies made to SEZ Unit/ SEZ Developer (With Payment of Tax) GST Refund of ITC accumulated due to Inverted Tax Structure (RFD-01A) GST Refund for Recipient of Deemed Export : FAQs and Process GST Refund of Assessment/Provisional assessment/ Appeal/ Any Other Order How to file LUT (letter of Undertaking ) online on GST Portal How can I view the submitted Letter of Undertaking (LUT) at the GST Portal? Filing of Letter of Undertaking for Export of Goods or Services : FAQs Rule 96A CGST Rules 2017 : Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking. GST RFD 11 : Download : Furnishing of bond or Letter of Undertaking for export of goods or services Circular No 8/8/2017 GST : Furnishing of Bond/LUT for exports Circular No 17/17/2017 GST : Refund of zero-rated supplies : Manual filing and processing Notification No 37/2017 Central Tax : Extension of LUT to all exporters


Demands and Recovery	GST Demands and Recovery : Free Study Material Video – GST Outstanding Demand : How to check and pay
GST Liability to Pay in certain cases	GST Liability to Pay in certain cases : Free Study Material
Accounts and Records	GST Accounts and Records : Free Study Material

Penalty	GST Penalty : Free Study Material

Inspection , Search , Seizure and Arrest	GST Inspection : Free Study Material GST Officer Power To Arrest GST Summon GST Detention : Free study material Seizure under GST : Analysis GST Inspection , Search , Seizure and Arrest – Analysis GST FAQ; Inspection, Search, Seizure and Arrest & 31.3.2017 by CBEC GST-Inspection, Search, Seizure and Arrest -FAQs on GST by CBEC
GST Practical Issues	56 FAQs on Practical Issues of GST- Part I by ICAI 10 Practical Issues of GST – II by Cost Accountant of India
GST Council	GST Council : Free Study Material GST Council Meeting Dates and Updates
	Article 279A – Goods and Services Tax Council –after Constitution 101^st Amendment act 2016
Payments	GST Payments : Free Study Material
Electronic Cash Ledger	GST Electronic Cash Ledger : Free Study Material
Electronic Credit Ledger	GST Electronic Credit Ledger : Free Study Material
GST Practitioner	GST Practitioner : Free Study Material

Cess	GST Sugar Cess
GST Advance Ruling	GST Advance Ruling : Free Study Material

GST Seva Kendra	GST Seva Kendra – Guidance Manual – Download

GST on Employer Services	GST on Employer Services to Employees : Free Study material

GST Planning Tips	GST Planning Tips before GST Act of India Comes into force

GST on Advance Payment	GST on Advance Payments of Goods & Services – Analysis
Tax Invoice under GST	GST Tax Invoice Free Study Material
Debit Note	GST Debit Note : Free Study Material
Credit Note	GST Credit Note : Free Study Material
GST on Hotels / Restaurants	GST on Hotels and Restaurants in India – Analysis

GST on Travel Agents	GST on Travel Agents in India – Analysis

GST on Softwares	Tax treatment of development & maintenance of software under GST

GST on Advertisement	GST on Selling of space for advertisement in print media – Clarification

GST Books	Top 5 Best GST Books on GST Law of India
	Best Books on GST in India

Special Category States	List of 11 Special Category States under GST of India

Forgot GST Password	GST forgotten my password ? Steps to retrieve

Helpdesk	National Toll-Free Helpline Number for GST Queries in India / GST helpline number
	How can I search taxpayer registered under GST of India ?

Registration Certificate Download	GST registration certificate can be downloaded from GSTN portal

Service Accounting Codes	Service Accounting Code with Services Classification under GST – Approved by GST Council – 19.05.2017 Download
GST in Hindi	माल और सेवा कर के लाभ GST Benefits in Hindi जी एस टी के अंतर्गत टीडीएस तंत्र GST TDS Mechanism Hindi जी एस टी कानून के अंतर्गत पंजीकरण Registration under GST in Hindi जी एस टी के अंतर्गत कर-वापसी GST Tax Refund in Hindi जी एस टी लेखा एवं अभिलेख GST Account and Records in Hindi जी एस टी प्रणाली में आयात Imports under GST in Hindi जी एस टी रिटर्नस GST Returns in Hindi जी एस टी कर-वसूली Tax Recovery under GST in Hindi जी एस टी के अंतर्गत जॉब वर्क Job Work under GST in Hindi जी एस टी के अंतर्गत संयुक्त आपूर्ति और मिश्रित आपूर्ति GST Composite Supply & Mixed Supply in Hindi

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