Whether opportunity of personal hearing shall be granted to the person chargeable with tax or penalty or any adverse decision without any written request during adjudication proceedings? An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is… Read More »
What happens when the Notice issued under Section 74(1) is held not sustainable by any Appellate Authority or Tribunal or Court for the reason that the charges of fraud or any willful misstatement or suppression of facts to evade tax has not been established? The proper officer shall determine the tax payable by such person… Read More »
Audit under GST by Tax Authorities: reasons required ? Whether any reason to believe or evidence is required for initiate audit under Section 65 (Audit byTax Authorities ) ? No, Section 65 does not specify any such requirements. The Commissioner or any officer authorised by him, by way of a general or a specific order,… Read More »
Records to be maintained by Service Provider under GST Is there any specific set of details to be maintained by a supplier of service? Yes. As per Rule 56(13) of the CGST Rules, 2017, a supplier of service is required to maintain quantitative details of goods used in provision of each service, details of input… Read More »
Books not maintained under GST What happens for not maintaining books of account under GST for Goods and Services Supplied? where the registered person fails to account for the goods and/or services in accordance with Section 35(1), the proper officer shall determine the amount of tax payable on the goods and/or services that are not… Read More »
GST FAQ replied on 26.10.2017 by Tweeter Account of Govt Related GST Video Tutorials Download TaxHeal Mobile App Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST… Read More »
GST FAQ Question 1: What are offences and Penalty for non-registration of GST ? Was it Rs. 25000? Answer: For amount of the penalty, refer to section 122(1)(xi) Question 2: I have not applied for GST Registration. Transition from Service Tax was automatic. Suggest the way to cancel the registration. Answer: Please refer to sub rule (4)… Read More »
GST FAQ Question 1: Is it necessary to provide the current account number for GST Registration? Portal is asking for account number and bank is asking GST Number. Answer: bank account details are required as per Table 17 of Form GSTR Reg-01, account may be savings account too. Question 2: What about GST on freelancers who earn via… Read More »
You can revise GSTR 3B As per Reply form Twitter Handle account of Govt on 17.10.2017 Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars GST… Read More »
GST FAQ 14.10.2017 by CBEC GST Video Tutorials Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars GST Judgments GST Judgments GST Press Release GST Press… Read More »