Daily Archives: July 25, 2017

E way Bill under West Bengal GST : Procedure : TRADE CIRCULAR NO 06/2017 Dated 30th June 2017

E way Bill under West Bengal GST GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 TRADE CIRCULAR NO. 06/2017 DATED: 30.06.2017 Subject: e-WAYBILL UNDER WBGST ORDINANCE, 2017 In terms of Finance Department Notification No. 1156-F.T. dated 30.06.2017, a new electronic system is going to be introduced on and from the 1st… Read More »

Impact of GST on Civil Aviation Sector 

Impact of GST on Civil Aviation Sector  Under the GST regime the applicable tax rate on economy class passenger tickets has been reduced from 6% to 5% (non-creditable for goods), while the tax rate on business class has been increased from 9% to 12% with input tax creditable for both goods and services procured by… Read More »

Category: GST

Section 49 Madhya Pradesh GST Act 2017 : Payment of tax, interest, penalty and other amounts

Section 49 Madhya Pradesh GST Act 2017 ( Section 49 Madhya Pradesh GST Act 2017 explains Payment of tax, interest, penalty and other amounts  and is covered in Chapter  X : PAYMENT OF TAX ) Payment of tax, interest, penalty and other amounts 49. (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person… Read More »

Section 48 Madhya Pradesh GST Act 2017 : Goods and services tax practitioners

Section 48 Madhya Pradesh GST Act 2017 ( Section 48 Madhya Pradesh GST Act 2017 explains Goods and services tax practitioners  and is covered in Chapter  IX : RETURNS  ) Goods and services tax practitioners 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant… Read More »

Section 43 Madhya Pradesh GST Act 2017 : Matching, reversal and reclaim of reduction in output tax liability

Section 43 Madhya Pradesh GST Act 2017 ( Section 43 Madhya Pradesh GST Act 2017 explains Matching, reversal and reclaim of reduction in output tax liability   and is covered in Chapter  IX : RETURNS  ) Matching, reversal and reclaim of reduction in output tax liability 43. (1) The details of every credit note relating to outward supply furnished by a… Read More »

Section 42 Madhya Pradesh GST Act 2017 : Matching, reversal and reclaim of input tax credit 

Section 42 Madhya Pradesh GST Act 2017 ( Section 42 Madhya Pradesh GST Act 2017 explains Matching, reversal and reclaim of input tax credit   and is covered in Chapter  IX : RETURNS  ) Matching, reversal and reclaim of input tax credit . 42. (1) The details of every inward supply furnished by a registered person (hereafter in this section referred to… Read More »

Section 41 Madhya Pradesh GST Act 2017 : Claim of input tax credit and provisional acceptance thereof.

Section 41 Madhya Pradesh GST Act 2017 ( Section 41 Madhya Pradesh GST Act 2017 explains Claim of input tax credit and provisional acceptance thereof  and is covered in Chapter  IX : RETURNS  ) Claim of input tax credit and provisional acceptance thereof. 41.(1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be… Read More »

Section 38 Madhya Pradesh GST Act 2017 : Furnishing details of inward supplies

Section 38 Madhya Pradesh GST Act 2017 ( Section 38 Madhya Pradesh GST Act 2017 explains Furnishing details of inward supplies and is covered in Chapter  IX : RETURNS  )  Furnishing details of inward supplies 38. (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of… Read More »

Section 37 Madhya Pradesh GST Act 2017 : Furnishing details of outward supplies

Section 37 Madhya Pradesh GST Act 2017 ( Section 37 Madhya Pradesh GST Act 2017 explains Furnishing details of outward supplies and is covered in Chapter  IX : RETURNS  ) Furnishing details of outward supplies 37. (1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section… Read More »

Section 36 Madhya Pradesh GST Act 2017 : Period of retention of accounts

Section 36 Madhya Pradesh GST Act 2017 ( Section 36 Madhya Pradesh GST Act 2017 explains Period of retention of accounts and is covered in Chapter  VIII : ACCOUNTS AND RECORDS  ) Period of retention of accounts 36. Every registered person required to keep and maintain books of account or other records in accordance with the provisions of sub-section (1)… Read More »

Section 35 Madhya Pradesh GST Act 2017 : Accounts and other records

Section 35 Madhya Pradesh GST Act 2017 ( Section 35 Madhya Pradesh GST Act 2017 explains Accounts and other records and is covered in Chapter  VIII : ACCOUNTS AND RECORDS  ) Accounts and other records 35. (1) Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and… Read More »

Section 33 Madhya Pradesh GST Act 2017 : Amount of tax to be indicated in tax invoice and other documents

Section 33 Madhya Pradesh GST Act 2017 ( Section 33 Madhya Pradesh GST Act 2017 explains Amount of tax to be indicated in tax invoice and other documents and is covered in Chapter  VII : TAX INVOICE, CREDIT AND DEBIT NOTES  ) Amount of tax to be indicated in tax invoice and other documents 33. Notwithstanding anything contained in this… Read More »

Section 32 Madhya Pradesh GST Act 2017 : Prohibition of unauthorised collection of tax

Section 32 Madhya Pradesh GST Act 2017 ( Section 32 Madhya Pradesh GST Act 2017 explains Prohibition of unauthorised collection of tax  and is covered in Chapter  VII : TAX INVOICE, CREDIT AND DEBIT NOTES  ) Prohibition of unauthorised collection of tax 32. (1) A person who is not a registered person shall not collect in respect of any supply… Read More »

Profile of President of India – Shri Ram Nath Kovind

Profile of President Shri Ram Nath Kovind A lawyer, veteran political representative and long-time advocate of egalitarianism and integrity in Indian public life and society, Shri Ram Nath Kovind was born on October 1, 1945, in Paraunkh, near Kanpur, Uttar Pradesh. His parents were Shri Maiku Lal and Smt Kalawati. Before assuming charge of the… Read More »

GST Invoice Upload/Download Offline Tool : An Overview

  GST Invoice Upload/Download Offline Tool Businesses that generate a large number of invoices in a tax period may find it cumbersome to upload invoices one-by-one. Not only that, it will become a time-consuming activity with a cost implication. Therefore, to facilitate the upload of invoices in bulk, Goods and Service Tax Network (GSTN) provides… Read More »

Category: GST

Could not see Invoices after uploading json on GST portal

  When I uploaded the json on the GST portal it has generated the reference ID but I am unable to see the Invoice details added. It can take few minutes to display the invoice details in the summary. GST Invoice Upload / Download on GST Portal : FAQ & User Manual GST offline utility… Read More »

Category: GST

Can I install GST Invoice Upload/Download Offline Tool in my mobile device?

Can I install the Invoice Upload/Download Offline Tool in my mobile device? No. OfflineTool.exe setup file cannot be installed in mobile device. GST Invoice Upload / Download on GST Portal : FAQ & User Manual GST offline utility for Return Filing : How to Download & Install Invoice Upload/Download Offline Tool  Uploading GST invoices using… Read More »

Category: GST

Uploaded 100 invoices but only 85 invoices visible on GST Portal

I have uploaded 100 invoices but only 85 invoices are visible on the GST Portal. Why ? For these 15 invoices, the validations already present in the Portal have failed and therefore these 15 invoices have been rejected. Error log for same will be created & it can be opened using the tool. After resolving… Read More »

Category: GST

How to ensure successful upload of json file on GST Portal ?

What are the basic checks that I have to do in the Invoice Upload/Download Offline Tool to ensure successful upload of json file on the GST Portal? You need to check that section wise all fields are filled properly without any error or omission. Tool will highlight fields having errors in RED color. Please ensure… Read More »

Category: GST

What is the maximum size of JSON file?

What is the maximum size of JSON file? Maximum size of the json file should not exceed 5 MB. GST Invoice Upload / Download on GST Portal : FAQ & User Manual GST offline utility for Return Filing : How to Download & Install Invoice Upload/Download Offline Tool  Uploading GST invoices using CSV templates :… Read More »

Category: GST

Can I generate multiple json files for single tax period ?

  Can I generate multiple json files for a single tax period? Yes. You can generate multiple json files for a single tax period depending on the volume of data to be captured for the return. GST Invoice Upload / Download on GST Portal : FAQ & User Manual GST offline utility for Return Filing… Read More »

Category: GST

How to check status of uploaded invoices on GST Portal

  How can I check the status of uploaded invoices if I have submitted the same through Invoice Upload/Download Offline Tool? You can check the status of the uploaded invoice details on the Portal once json file is uploaded to the portal. As soon as the JSON file is uploaded to the portal, a transaction… Read More »

Category: GST

How to check json file size ?

How can I check the file size of the generated json file? Right click on the file and click on Properties. You can see the size of the generated json file.   GST Invoice Upload / Download on GST Portal : FAQ & User Manual GST offline utility for Return Filing : How to Download… Read More »

Category: GST

How to upload GST invoice data on GST Portal?

How can I upload the invoice data on the GST Portal? After generating the return file in json format through Invoice Upload/Download Offline Tool, login to the www.gst.gov.in URL for uploading the invoices. Ensure that you are connected to the Internet to upload the JSON file to the Portal. What happens if I am not… Read More »

Category: GST

How to fill GST Invoice data in offline mode ?

How can I fill the Invoice data in offline mode through the Invoice Upload/Download Offline Tool? Once you have downloaded and installed the Invoice Upload/Download Offline Tool, you can use any of the four options to upload the invoice data.  Option 1: Manual Entry of Invoice Data  Option 2: Copy and Paste from… Read More »

Category: GST

Invoice uploading opens on GSTN

The GST Network (GSTN), the entity responsible for the information technology backbone of the goods and services tax (GST), opened its system on Monday for invoice uploading. It is not mandatory to start the uploading but “it’s live”, said Prakash Kumar, chief executive officer (CEO) of GSTN. This was earlier permitted but only for a… Read More »

Checklist for GST Composition Levy

Dos and Don’ts under GST Composition Levy You can refer Composition Scheme under GST – Analysis FAQs on Composition Levy under GST ( India ) GST : Free Help Book on Composition Scheme How to Opt for GST Composition Scheme Following are the Dos and Don’ts under GST Composition Levy DOs 1. Check your eligibility a.… Read More »

Category: GST

GST Pharmaceuticals Dealers : Kerala Govt Advisory

GST Pharmaceuticals Dealers C1-24614/16/CT EOffice11137/17 Dated 15th July 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 Judgments GST Judgments GST Press Release GST Press… Read More »