Category Archives: GST Press Release

How to Restore GST Registration Application

By | October 23, 2017

Restore Registration Application 1. The Registration Application submitted by me has been rejected by the Tax Authority. What can I do now? If application for registration is rejected by Tax Authority, you can file appeal against the order within 3 months from the date of rejection order. After completion of hearing, if appellate Authority passes… Read More »

How to cancel GST Registration

By | October 23, 2017

Cancellation of Provisional Registration 1. Can I as a migrated taxpayer*, cancel my Provisional Registration with GST? At what stage can I cancel my provisional registration? Upto what stage can I cancel my provisional registration? *Migrated taxpayers refers to taxpayers registered under Excise, Service Tax and State Tax Laws such as VAT, Entry Tax, Luxury… Read More »

How to Withdraw from GST Composition Levy Scheme : FAQ

By | October 23, 2017

Withdrawal from Composition Levy 1. Can I withdraw from the Composition Levy? Yes, you can withdraw from the Composition Levy, at any time of the financial year, voluntarily. You can also withdraw from Composition Levy if your Annual aggregate turnover exceeds 50 lacs in Arunachal Pradesh, Assam, Himachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura,… Read More »

Definition of Books of Accounts for GST

By | October 22, 2017

Suggestions on GST Implementation Issues 28.09.2017 by ICAI 48. Definition of Books of Accounts for the purpose of GST Section 35 of the CGST Act provides that every registered taxable person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account of production… Read More »

Download & edit earlier uploaded details of GSTR 2 using Offline Tool

By | October 22, 2017

Taxpayers can download and edit earlier uploaded details of GSTR 2 using the Offline Tool   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… Read More »

How to Avoid Rejection of GST Invoices on GST Portal in GSTR 2

By | October 22, 2017

Avoid Rejection of GST Invoices on GST Portal in GSTR 2   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 Circulars  GST Judgments… Read More »

GST : How UP officer will do Inspection of Vehicles : Circular

By | October 21, 2017

How UP officer will do Inspection of Vehicles Circular No 1718042 Dated 18.10.2017 REGRADING INSPECTION BY M.S. OFFICERS 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… Read More »

Check Details before submitting GSTR 2 : GSTN

By | October 21, 2017

Check Details before submitting GSTR 2 Please note that no further modifications are allowed after submit. Please ensure that all details applicable for the tax period one provided correctly and completely on the portal before clicking on the submit button. Source: Official twitter handle for IT related queries on GST Saved vs. submit details appearing in… Read More »

Section 54F allowed even if amount not deposited in Capital Gain FDR Scheme but house purchased within time limit

By | October 21, 2017

Held Having come to the conclusion that the assessee had utilised the net consideration in construction of a house within the period of three years from the date of transfer, the question would be whether the absence of deposit of unutilised net consideration in a specific bank account as is required u/s 54F(4) of the… Read More »

Electronic Liability Register under GST : FAQ by GSTN

By | October 21, 2017

Electronic Liability Register   1. What is an Electronic Liability Register? In an Electronic Liability Register, all liabilities accrued by the taxpayer are displayed. Payments made from the Electronic Cash Ledger and/or credit utilized to discharge the liabilities are also shown in the ledger. It can be accessed in the post-login mode using the path Services… Read More »

GST on Education Services : Analysis

By | October 21, 2017

GST on Education Services “Education” is not defined in the CGST Act but as per Apex Court decision in “Loka Shikshana Trust v/s CIT”, education is process of training and developing knowledge, skill and character of students by normal schooling. Taxing the Education Sector has always been a sensitive issue, as education is seen more… Read More »

Electronic Way Bill in GST : Analysis

By | October 21, 2017

Electronic Way Bill in GST Introduction A waybill is a receipt or a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods and the details include name of consignor, consignee, the point of origin of the consignment, its destination, and route. Electronic Way Bill (E-Way Bill)… Read More »

How to Download GSTR 2 data from GST Portal

By | October 20, 2017

How to Download GSTR 2 data from GST Portal ACTIONS TO BE TAKEN WHILE USING LATEST VERSION OF OFFLINE TOOL 2.0: 1. Log in to GST portal, click on “Returns Dashboard”. Select return period, on the next screen select “Prepare Offline” on the GSTR-2 returns tile 2. Navigate to download section and download data for GSTR-2 return… Read More »

GSTR 2 filing : Online & Offline Tool (English Language) GSTN Official

By | October 20, 2017

GSTR 2 filing : Online & Offline Tool (English Language) : GSTN Official  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 Circulars  GST… Read More »

Excel based GSTR 3B offline utility : Download

By | October 19, 2017

GSTR 3B Offline Utility The excel based GSTR 3B offline utility is designed to help the taxpayer to prepare the GSTR 3B return offline. The utility can be downloaded from this link.Download  Important! Before you extract the downloaded file, ensure that the file is not corrupted. How do I know that my file is not… Read More »

Notification No 39/2017 Union Territory Tax (Rate) : Reduce GST rate on Food preparations for Free Distributions

By | October 19, 2017

Notification No 39/2017 Union Territory Tax (Rate) Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government. [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i)… Read More »

Notification No 40/2017 Integrated Tax (Rate) : reduce GST rate on Food preparations for Free Distribution

By | October 19, 2017

Notification No 40/2017 Integrated Tax (Rate) Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government vide Notification No 40/2017 Integrated Tax (Rate) Dated 18th October, 2017 [TO BE… Read More »

Notification No 39/2017 Central Tax (Rate) : Reduce GST rate on Food preparations

By | October 19, 2017

Notification No 39/2017 Central Tax (Rate) Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government vide Notification No 39/2017 Central Tax (Rate) Dated 18th October, 2017 [TO BE… Read More »

Notification No 49/2017 Central Tax : Deemed export : Docs for Refund

By | October 19, 2017

Notification No 49/2017 Central Tax Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017 vide Notification No 49/2017 Central Tax Dated 18th October, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA,… Read More »

Circular No 10/10/2017 GST : Movement of goods on approval basis : Clarification

By | October 19, 2017

  Circular No 10/10/2017 GST Clarification on movement of goods on approval basis CBEC – 20/16/03/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated 18th October, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director… Read More »

Circular No 9/9/2017 GST : GST Practitioner : Officers Authorized

By | October 19, 2017

Circular No 9/9/2017 GST Authorized officer for enrollment of Goods and Services Tax Practitioner Circular No 9/9/2017- GST F. No. 349/75/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs (GST Policy Wing) New Delhi, Dated the 18th October, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of… Read More »

Notification No 47/2017 Central Tax : CGST 10th Amendment Rules 2017

By | October 18, 2017

Notification No 47/2017 Central Tax Tenth Amendment to the CGST rules, 2017 vide Notification No 47/2017 Central Tax Dated 18th October, 2017 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 47/2017 – Central… Read More »

Notification No 48/2017 Central Tax : Deemed exports under CGST Act 2017

By | October 18, 2017

Notification No 48/2017 Central Tax Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017  vide Notification No 48/2017 Central Tax Dated 18th October, 2017 NOTIFICATION New Delhi, the 18th October, 2017 No. 48/2017-Central Tax G.S.R.1305 (E).—In exercise of the powers conferred by section 147 of the Central Goods and… Read More »

Reassignment of cases pending with Commissioners (Appeal) : Circular No 208/6/2017-Service Tax 

By | October 18, 2017

CBEC to Redistribute Cases in Jurisdictions to Reduce Pendency of Cases With Commissioners (Appeal) In order to clear the pendency of cases as on 30th June 2017 before the Commissioners of Central Excise and Service Tax (Appeals), the CBEC will redistribute the cases pending in the jurisdiction of a Principal Chief Commissioner / Chief Commissioner… Read More »

CBEC to Redistribute Cases to Reduce Pendency of Cases With Commissioners (Appeal)

By | October 18, 2017

CBEC to Redistribute Cases in Jurisdictions to Reduce Pendency of Cases With Commissioners (Appeal) In order to clear the pendency of cases as on 30th June 2017 before the Commissioners of Central Excise and Service Tax (Appeals), the CBEC will redistribute the cases pending in the jurisdiction of a Principal Chief Commissioner / Chief Commissioner… Read More »

GST FAQ 14.10.2017 by CBEC

By | October 15, 2017

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 »

Pre Conditions before Filing GSTR 2

By | October 14, 2017

Conditions before Filing GSTR 2 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 Release… Read More »

Notification No 78 /2017 Customs : Import by EOU : No IGST & Cess till 31.03.2018

By | October 14, 2017

Notification No 78 /2017 Customs The notification exempting igst and compensation cess on import by EOU TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA (EXTRAORDINARY)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF EXCISE AND CUSTOMS) Notification No. 78 /2017-Customs New Delhi, the 13… Read More »

Order No 01/2017 Union Territory Tax : composition scheme : Exempt Services not included in Turnover

By | October 14, 2017

Order No 01/2017 Union Territory Tax To remove difficulties in implementing provisions of composition scheme by Order No 01/2017 Union Territory Tax Dated 13th October, 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)] Government of India Ministry of Finance (Department of Revenue) New Delhi, the 13th October, 2017… Read More »