Daily Archives: August 31, 2017

Demonetisation Impact on Black Money & Direct Tax of India

By | August 31, 2017

Impact of Demonetisation on Black Money, Widening of Tax Base and Direct Tax Collections The Government of India launched a concerted drive against black money with Demonetisation being an important step in that direction. Among the main objectives of Demonetisation was the flushing out of black money and also conversion of the non-formal economy into… Read More »

CA Certificate format for GST Refund under rule 89(2)(m) of CGST Rules

By | August 31, 2017

Certificate format under rule 89(2)(m) of CGST Rules ( Inserted by the Central Goods and Services Tax (Sixth Amendment) Rules 2017.  Notification No 27 /2017 Central Tax Dated 30th August, 2017 ) Certificate [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs.<<>> ————– (in words) claimed by M/s—————– (Applicant’s Name) GSTIN/ Temporary… Read More »

Category: GST

GST INV 1 : Generation of Invoice Reference Number for GST e way Bill

By | August 31, 2017

GST INV 1 ( GGST INV 1 inserted in rule 138A of  CGST Rules 2017  and is covered in Chapter XVI  – E-Way Rules : Inserted by the Central Goods and Services Tax (Sixth Amendment) Rules 2017.  Notification No 27 /2017 Central Tax Dated 30th August, 2017 ) FORM GST INV 1 (See rule 138A) Generation of Invoice Reference Number     Related Topic on… Read More »

GST EWB 3 : Verification Report of GST E way Bill

By | August 31, 2017

GST EWB 3 ( GST EWB 3  inserted in CGST Rules 2017  and is covered in Chapter XVI  – E-Way Rules : Inserted by the Central Goods and Services Tax (Sixth Amendment) Rules 2017.  Notification No 27 /2017 Central Tax Dated 30th August, 2017 ) FORM GST EWB 3 (See rule 138C ) Verification Report    Related Topic on GST Topic Click Link… Read More »

GST EWB 1 : E-Way Bill format

By | August 31, 2017

FORM GST EWB 1 (GST EWB 1 read rule 138 of CGST Rules 2017) ( GST EWB 1  inserted in CGST Rules 2017  and is covered in Chapter XVI  – E-Way Rules : Inserted by the Central Goods and Services Tax (Sixth Amendment) Rules 2017.  Notification No 27 /2017 Central Tax Dated 30th August, 2017 ) FORM GST EWB 1 (See rule 138… Read More »

Rule 138D CGST Rules 2017 : Facility for uploading information regarding detention of vehicle

By | August 31, 2017

Rule 138D CGST Rules 2017 ( Rule 138D CGST Rules 2017 explains Facility for uploading information regarding detention of vehicle and is covered in Chapter XVI  – E-Way Rules : Inserted by the Central Goods and Services Tax (Sixth Amendment) Rules 2017.  Notification No 27 /2017 Central Tax Dated 30th August, 2017 ) 138D. Facility for uploading information regarding detention of vehicle.- Where a… Read More »

Rule 138C CGST Rules 2017 : Inspection and verification of goods

By | August 31, 2017

Rule 138C CGST Rules 2017 ( Rule 138C CGST Rules 2017 explains Inspection and verification of goods and is covered in Chapter XVI  – E-Way Rules : Inserted by the Central Goods and Services Tax (Sixth Amendment) Rules 2017.  Notification No 27 /2017 Central Tax Dated 30th August, 2017 ) 138C. Inspection and verification of goods.- (1) A summary report of every inspection of… Read More »

Rule 138B CGST Rules 2017 : Verification of documents and conveyances

By | August 31, 2017

Rule 138B CGST Rules 2017 ( Rule 138B CGST Rules 2017 explains Verification of documents and conveyances and is covered in Chapter XVI  – E-Way Rules : Inserted by the Central Goods and Services Tax (Sixth Amendment) Rules 2017.  Notification No 27 /2017 Central Tax Dated 30th August, 2017 ) 138B. Verification of documents and conveyances.- (1) The Commissioner or an officer empowered by… Read More »

Rule 138A CGST Rules 2017 : Documents and devices to be carried by a person-in-charge of a conveyance.

By | August 31, 2017

Rule 138A CGST Rules 2017 ( Rule 138A CGST Rules 2017 explains Documents and devices to be carried by a person-in-charge of a conveyance  and is covered in Chapter XVI  – E-Way Rules : Inserted by the Central Goods and Services Tax (Sixth Amendment) Rules 2017.  Notification No 27 /2017 Central Tax Dated 30th August, 2017 ) 138A. Documents and devices to be carried… Read More »

New Rule 138 CGST Rules 2017 : New GST e Way Rules

By | August 31, 2017

 New Rule 138 CGST Rules 2017 ( New Rule 138 CGST Rules 2017 explains Information to be furnished prior to commencement of movement of goods and generation of e-way bill and is covered in Chapter XVI  – E-Way Rules : Inserted by the Central Goods and Services Tax (Sixth Amendment) Rules 2017.  Notification No 27 /2017 Central Tax Dated 30th August, 2017 ) 138 Information… Read More »

Notification No 27 /2017 Central Tax : GST E way Rule Notified by Govt

By | August 31, 2017

Notification No 27 /2017 Central Tax Seeks to further amend the CGST Rules, 2017 to substitute Rule 138 with  New Rule 138 for Information to be furnished prior to commencement of movement of goods and generation of e-way bill 138A. Documents and devices to be carried by a person-in-charge of a conveyance. 138B. Verification of documents and… Read More »