Category Archives: Video Tutorial

How to apply for refund of wrongly paid GST of Intra-State Supply instead of Inter-State Supply and Vice Versa

By | December 8, 2018

Applying of Refund on Tax paid on an Intra-State Supply which is subsequently held to be Inter-State Supply and Vice Versa [ Also refer GST Refund : Free Study Material ] Watch Video Tutorial by CA Satbir Singh FAQs > 1. When refund application can be filed using reason as “Refund on tax paid on an Intra… Read More »

How to fill GSTR 9 Part II B2B details : जीएसटी 9 कैसे भरें भाग II [ बी 2 बी ]

By | December 6, 2018

How to fill GSTR 9 Part II B2B details : जीएसटी 9 कैसे भरें भाग II [ बी 2 बी ] Related Post How to fill GSTR 9 : Part II : B2C details : जीएसटी 9 कैसे भरें भाग II [ बी 2 सी ] GST News 650 How to Fill GSTR 9 :… Read More »

GST Audit required for Govt Department, Govt Companies and Entity ?

By | December 3, 2018

GST Audit of Govt Department and Govt Companies / Entity Section 35 of CGST Rules 2017 (5) Every registered person whose turnover during a financial year exceeds the prescribed1 limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement… Read More »

Reverse of Input tax credit if finished goods are destroyed

By | December 1, 2018

Input tax credit reversal when finished goods are destroyed Video Tutorial by CA Satbir Singh in Hindi Q. We are manufacturers of chemicals. The goods produced in a particular batch are not of correct quality. We cannot sell it or use it. We want to destroy them for quality reasons. Does the GST law allow… Read More »

12 Key Points about GST Annual Return

By | December 1, 2018

12 Key Points about GST Annual Return Key Point -1 The GST Annual return is not required to be filed by following person Input Service Distributor, person paying TDS under section 51 e-commerce operator paying TCS under section 52, casual taxable person and Non-resident taxable person. Note : Every e-commerce operator required to collect tax at… Read More »

How Input Tax Credit is to be blocked/unblocked from Electronic credit ledger

By | December 1, 2018

Input Tax Credit blocking from Electronic credit ledger Video tutorial by CA Satbir Singh From, Excise & Taxation Commissioner, Haryana To, All Dy. Excise & Taxation Commissioners, In the State of Haryana Memo No. 3555 /GST-2, Panchkula, dated the 30.10.2018 Subject: – Guidelines regarding circumstances in which Input Tax Credit has to be blocked/unblocked from Electronic… Read More »

Extension of due dates for filing GST returns  : Press Release 28.11.2018

By | November 29, 2018

Ministry of Finance Extension of due dates for filing GST returns Posted On: 28 NOV 2018 In view of the disturbances caused to daily life by Cyclone Titli in the district of Srikakulam, Andhra Pradesh, and by Cyclone Gaza in eleven districts of Tamil Nadu viz., Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli,… Read More »

GSTR-3B allowed to be filed manually due to technical errors in GST Portal : HC

By | November 27, 2018

GSTR-3B allowed to be filed manually Tran-I credit not reflected in in GSTR-3B The GSTR-3B form – in the relevant table dealing with eligible ITC, talks of total ITC available; ITC reversed and the net ITC available. As the deadline for completing this form and availing the credit is 20.10.2018, the respondents are hereby directed… Read More »

Suo Moto Cancellation of GST Registration

By | November 27, 2018

Suo Moto Cancellation of GST Registration Suo Moto Cancellation of GST Registration means cancellation of registration by GST Officer on its own Video Tutorials on GST Registration cancellation 1. Under which circumstances can a Tax Official initiate for cancellation of GST registration? Suo Moto Cancellation of registration may be initiated by the Tax Official for… Read More »

GST Cash Invoice Limit

By | November 23, 2018

GST Cash Invoice Limit No Limit for GST Cash Invoice There is no limit prescribed for Issue of Cash Invoice under GST Act . Thus Tax Invoice / Bill of supply can be issued under GST for any Value but one has to keep in mind the Provisions of Income Tax Act of India. Cash… Read More »

Auditor Responsibility for GST Audit

By | November 22, 2018

What is the Responsibility of Auditor under GST ? Section 2(13) of CGST Act 2017 : “audit” means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness… Read More »

Guidelines for GST Practitioner Exam under Rule 83A(9) issued by NACIN, Faridabad

By | November 21, 2018

Guidelines for GST Practitioner Exam under Rule 83A(9) issued by NACIN, Faridabad Examination for confirmation of enrolment of GST Practitioners GUIDELINES FOR THE CANDIDATES (Please refer sub-rule (9) of rule 83A of the Central Goods and Services Tax Rules, 2017) [Refer Also GST Practitioners Exam Postponed to 17.12.2018 ] A. Guidelines for filling up application form: 1.… Read More »

Who can do GST Audit?

By | November 19, 2018

Who can do GST Audit?  Video Tutorial on Who can do GST Audit Section 35 (5) of CGST Act 2017 Every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual… Read More »

Pay GST on receipt of penal charges for delayed EMI Payment : AAR

By | November 18, 2018

Receipt of penal charges by finance companies on delayed payment of EMIs would be receipt of amounts for tolerating act of their customers for having delayed/defaulted on their EMI payments within due dates and, same would definitely be a ‘supply’ under GST Act Amount or quantum which is consideration in form of penal charges received… Read More »

GST dues recovery process (part-4) -Video Tutorials

By | November 18, 2018

GST dues recovery process (part-4) -Video Tutorials Join and Watch Free GST Course by CA Satbir Singh GST Dues recovery Process (Part-1) : Video Tutorials GST dues recovery process (part-2) [Video Tutorial] GST Dues Recovery Process (part-3) Video Tutorials GST dues recovery process (part-4) -Video Tutorials Related Post Free GST Online Course [ Videos ]… Read More »

Annual GST return require additional details from taxpayers 

By | November 17, 2018

Annual GST return require additional details from taxpayers The Government, on September 4, 2018, notified the format for filing annual return for both regular dealers (GSTR-9) and composition dealers (GSTR-9A). Refer GSTR 9 of Annual Return Notified : Download /Print [Video] GST Annual Return GSTR 9 Notified : जीएसटी वार्षिक रिटर्न : GST News 470… Read More »