Daily Archives: September 26, 2017

Penalty for not displaying GSTIN number & issuing Incorrect Invoice : Trade Circular No 43T of 2017

By | September 26, 2017

Maharashtra Govt has issued Trade Circular No 43T of 2017 Dated 25th sep 2017  Particulars to be displayed on the Board and Penalty provisions for non-compliance under MGST Act. TRADE CIRCULAR 9th floor, GST Bhavan, Mazgaon, Mumbai- 400010. To………………………………… …………………………………….. ……………………………………. No. HQ-1/Registration/GST-2017/ Act B-162 Mumbai Trade Circular. 43T of 2017 Date: 25-09-2017  Sub:- Particulars to be… Read More »

Tips for Filing GSTR 1 GST Return

By | September 26, 2017

Tips for Creating New GSTR1 (upload new invoices/other data for return) Create and upload the Outward Supplies details in the GSTR 1 using the Returns Offline tool. 1. Before using the GSTR1 excel template for filling outward supply details, delete all sample data from all worksheets. 2. Before importing the excel file in the offline… Read More »

Section 80 Kerala GST Ordinance 2017 : Payment of tax and other amount in instalments

By | September 26, 2017

Section 80 Kerala GST Ordinance 2017 [ Section 80 Kerala GST Ordinance 2017 explains Payment of tax and other amount in instalments  and is covered in CHAPTER XV DEMANDS AND RECOVERY ] Payment of tax and other amount in instalments 80. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend… Read More »

Section 79 Kerala GST Ordinance 2017 : Recovery of tax

By | September 26, 2017

Section 79 Kerala GST Ordinance 2017 [ Section 79 Kerala GST Ordinance 2017 explains Recovery of tax  and is covered in CHAPTER XV DEMANDS AND RECOVERY ] Recovery of tax 79. (1) Where any amount payable by a person to the Government under any of the provisions of this Ordinance or the rules made thereunder is not paid, the proper… Read More »

Section 78 Kerala GST Ordinance 2017 : Initiation of recovery proceedings

By | September 26, 2017

Section 78 Kerala GST Ordinance 2017 [ Section 78 Kerala GST Ordinance 2017 explains Initiation of recovery proceedings  and is covered in CHAPTER XV DEMANDS AND RECOVERY ] Initiation of recovery proceedings 78. Any amount payable by a taxable person in pursuance of an order passed under this Ordinance shall be paid by such person within a period of three… Read More »

Section 77 Kerala GST Ordinance 2017 : Tax wrongfully collected and paid to Central Government or State Government

By | September 26, 2017

Section 77 Kerala GST Ordinance 2017 [ Section 77 Kerala GST Ordinance 2017 explains Tax wrongfully collected and paid to Central Government or State Government  and is covered in CHAPTER XV DEMANDS AND RECOVERY ] Tax wrongfully collected and paid to Central Government or State Government 77. (1) A registered person who has paid the Central tax and State tax… Read More »

Section 76 Kerala GST Ordinance 2017 : Tax collected but not paid to Government

By | September 26, 2017

Section 76 Kerala GST Ordinance 2017 [ Section 76 Kerala GST Ordinance 2017 explains Tax collected but not paid to Government and is covered in CHAPTER XV DEMANDS AND RECOVERY ] Tax collected but not paid to Government 76. (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or court… Read More »

Section 75 Kerala GST Ordinance 2017 : General provisions relating to determination of tax

By | September 26, 2017

Section 75 Kerala GST Ordinance 2017 [ Section 75 Kerala GST Ordinance 2017 explains General provisions relating to determination of tax and is covered in CHAPTER XV DEMANDS AND RECOVERY ] General provisions relating to determination of tax 75. (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal,… Read More »