Daily Archives: July 12, 2017

NOTIFICATION [F.NO.354/117/2017-TRU PT.]

By | July 12, 2017

NOTIFICATION [F.NO.354/117/2017-TRU PT.] SECTION 6 OF THE INTEGRATED GOODS AND SERVICES – POWER TO GRANT EXEMPTION – IGST EXEMPT GOODS NOTIFIED UNDER SECTION 6(1) – CORRIGENDUM TO NOTIFICATION NO. 2/2017-INTEGRATED TAX (RATE), DATED 28-6-2017 NOTIFICATION [F.NO.354/117/2017-TRU PT.], DATED 12-7-2017 In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.2/2017-Integrated Tax… Read More »

NOTIFICATION NO.FTX.56/2017/73, DATED 12-7-2017 : Assam GST

By | July 12, 2017

ASSAM GOODS AND SERVICES TAX (THIRD AMENDMENT) RULES, 2017  NOTIFICATION NO.FTX.56/2017/73, DATED 12-7-2017 In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017 (Assam Act XXVIII of 2017), the Governor of Assam is hereby pleased to make the following rules further to amend the Assam Goods and Services… Read More »

NOTIFICATION NO.FTX.56/2017/68, DAaTED 12-7-2017 : Assam GST

By | July 12, 2017

SECTION 16 [ELIGIBILITY AND CONDITIONS FOR TAKING INPUT TAX CREDIT]  , READ WITH SECTION 17, OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 –  –  SPECIFIED INPUT TAX CREDIT OF RENT-A-CAB , LIFE INSURANCE AND HEALTH INSURANCE – WITHDRAWAL OF NOTIFICATION NO.FTX.56/2017/35, DATED 29-6-2017 NOTIFICATION NO.FTX.56/2017/68, DAaTED 12-7-2017 The Governor of Assam is hereby pleased to… Read More »

GST Ready Reckoner Taxmann – 4th Edition 2017 ( July 2017 ) V.S. Datey

By | July 12, 2017

GST Ready Reckoner Taxmann’s GST Ready Reckoner  -4th Edition (July 2017 ) ( with GST Notifications issued till 3-7-2017 ) Description Charge of Tax Composition Scheme Exemptions Place and Time of Supply of Goods and Services Valuation of Supply Input Tax Credit Registration under GST Tax Invoice, Credit and Debit Notes Transitional provisions as per New… Read More »

Where can I find list of holidays applicable in GST regime, in GST Portal?

By | July 12, 2017

Where can I find the list of holidays, applicable in GST regime, in the GST Portal? To check for holiday list applicable in each State/Central GST Departments in the GST Portal, perform the following steps: You can check for holiday list without login and after logging to the GST Portal. 1. Access the www.gst.gov.in URL. The GST… Read More »

How can I search taxpayer registered under GST of India ?

By | July 12, 2017

Search taxpayer registered under GST To search the details of a taxpayer registered under GST, perform the following steps: You can search the details of a taxpayer without login and after logging to the GST Portal. 1. Access the www.gst.gov.in URL. The GST Home page is displayed. In case of pre-login: • Click the Services > User Services >… Read More »

How to view GST Electronic Cash Ledger?

By | July 12, 2017

GST Electronic Cash Ledger The Electronic Cash Ledger contains a summary of all the deposits made by a taxpayer. In the ledger, information is displayed major head-wise i.e., IGST, CGST, SGST/UTGST and CESS. Each major head is further divided into five minor heads: Tax, Interest, Penalty, Fee and Others. To view the Electronic Cash Ledger,… Read More »

GST Challan Payment : Which banks comes under NEFT/RTGS Mode ?

By | July 12, 2017

Which banks would come under NEFT/RTGS Mode for GST Challan Payment ? The list of bank branches participating in the NEFT system is available on the website of the Reserve bank of India. https://rbi.org.in/scripts/Bs_viewcontent.aspx?Id=112   Related Topic on GST Challan Make GST Challan Make GST Payment Track GST Payment Status  GST Challan FAQ GST Challan : All… Read More »

 What is Unique Transaction Reference Number : UTR ?

By | July 12, 2017

 What is Unique Transaction Reference Number? Unique Transaction Reference (UTR) Number is a unique reference number provided by the user’s bank for each NEFT/RTGS transaction made by the account holder. Related Topic on GST Challan Make GST Challan Make GST Payment Track GST Payment Status  GST Challan FAQ GST Challan : All That you needs to… Read More »

NEFT/RTGS processing or service charges for GST Challan Payment

By | July 12, 2017

 What is the processing or service charges for NEFT/RTGS transactions for making GST Challan Payment? NEFT/RTGS transaction charges are available on your respective bank websites.   Related Topic on GST Challan Make GST Challan Make GST Payment Track GST Payment Status  GST Challan FAQ GST Challan : All That you needs to Know – Process and… Read More »

GST Challan : Who will issue the acknowledgement receipt ?

By | July 12, 2017

 Who will issue the acknowledgement receipt on depositing Cash/Cheque/DD with a bank? The respective bank’s branch shall issue the acknowledgement receipt. Related Topic on GST Challan Make GST Challan Make GST Payment Track GST Payment Status  GST Challan FAQ GST Challan : All That you needs to Know – Process and Form Related Topic on GST… Read More »

Maximum amount that can be paid per GST Challan using Over the Counter (OTC) payment mode option

By | July 12, 2017

What is the maximum amount that can be paid per Challan using Over the Counter (OTC) payment mode option? One or more OTC Challans can be created for any amount/s such that the total value of OTC payments within a tax period (calendar month/quarter) does not exceed INR 10,000. Therefore, the maximum amount that can… Read More »

NOTIFICATION NO.FTX.56/2017/47 Assam GST DATED 12-7-2017

By | July 12, 2017

SECTION 9 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 [ LEVY AND COLLECTION ] RATE OF STATE TAX SCHEDULES NOTIFIED UNDER SECTION 9(1) – AMENDMENT IN NOTIFICATION NO.1/2017-STATE TAX (RATE) [NO.FTX.56/2017/14], DATED 29-6-2017 NOTIFICATION NO.FTX.56/2017/47, DATED 12-7-2017 In exercise of the powers conferred by sub-section (1) of section 9 of the Assam Goods and… Read More »

NOTIFICATION NO.FTX.56/2017/56 Assam GST DATED 12-7-2017

By | July 12, 2017

SECTION 9 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 [ LEVY AND COLLECTION ] RATE OF STATE TAX SCHEDULES NOTIFIED UNDER SECTION 9(1) – AMENDMENT IN NOTIFICATION NO.1/2017-STATE TAX (RATE) [NO.FTX.56/2017/14], DATED 29-6-2017 NOTIFICATION NO.FTX.56/2017/56, DATED 12-7-2017 In the notification No.FTX.56/2017/14, dated 29-6-2017 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary,… Read More »

NOTIFICATION NO.FTX.56/2017/39 Assam GST DATED 12-7-2017

By | July 12, 2017

SECTION 68 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 138 OF THE ASSAM GOODS AND SERVICES TAX RULES, 2017  NOTIFIED DOCUMENTS TO BE KEPT BY PERSON IN-CHARGE OF A CONVEYANCE CARRYING ANY CONSIGNMENT OF GOODS NOTIFICATION NO.FTX.56/2017/39, DATED 12-7-2017 Whereas the Assam Goods and Services Tax Act, 2017 (Assam Act XXVIII… Read More »

GST Challan Payments : Banks Authorized : List

By | July 12, 2017

 Which banks provide Internet Banking (Netbanking) payment facility for making payments on GST Portal? Net Banking payment facility of following authorized banks is available on the GST Portal. Following are the Banks Authorized for making GST Challan Payment List of Authorized Banks for Net Banking and Over the Counter Payments 1. ALLAHABAD BANK 2. ANDHRA BANK… Read More »

 What is payment process on GST Portal using Net Banking E-Payment mode option

By | July 12, 2017

 What is the payment process on GST Portal using the Net Banking E-Payment mode option? User must have an account with any authorised bank with the Internet Banking (Netbanking) facility activated on it. Related Topic on GST Challan Make GST Challan Make GST Payment Track GST Payment Status  GST Challan FAQ GST Challan : All That… Read More »