Payment of reduced penalty is now available on GST Portal.

By | May 21, 2018
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(Last Updated On: May 21, 2018)

Payment of reduced penalty is now available on GST Portal.

Read Section 74 CGST Act 2017 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any wilful-misstatement or suppression of facts.

Payment of reduced penalty is now available on GST Portal.

Topic wise Commentary on GST Act of India

Here we have compiled topic wise commentary on CGST Act 2017 , IGST Act 2017  and UTGST Act 2017 of India and SGST Acts

 

TopicLink
ServicesGST on Top 13 Services : Anlaysis

GST on Gas distribution services

GST on Accommodation Services

GST on Renting of Property

GST on Construction of Residential , Commercial and Industrial Complex

GST on Health Care Services

GST on Education

GST on College Hostel Mess Fees

GST on Services of commission agent

GST on Supply of Food

GST on Travel arrangement and tour operator services

GST on Library Services

GST on Artist and models

GST on Agriculture , forestry, fishing and animal husbandry

GST Rates

GST Rates : Free Study Material

GST Rates Schedule

 
 BooksNew Books for Tax Practice (April 2018)

New GST Books in April 2018 : GST Master Guide and Mini Reckoner

Eway Bill : Free Video Lectures and Study Material

Bill to Ship to under GST and Eway Bill : Analysis

Bill To Ship To issues of Eway Bill Clarified by Govt

JSON Upload Error Codes on Eway Bill Portal

E way Bill Preparation tool , e way Bill Json Format : Download

JSON file on E-Way Bill Portal not uploading : solution

[Video ] GST News [ Part 157 ] : Json File ; Error File : by CA Satbir Singh ! TaxHeal.com

Check list to avoid Json validation error in GST Return

How to download JSON file using GSTR 4 Offline Tool

Where will generated JSON file get saved in GST invoice Upload/Download Offline Tool

Register on E way bill Portal even if already registered on GST Portal

Video : How to Make eway bill by SMS : GST News [ Part 205] : TaxHeal.com

Eway Bill for SEZ within state : Important Notice

Video; Eway Bill Clarifications issued by Govt on 31.03.2018 : GST News [Part 201] TaxHeal.com

Video ; Eway Bill New FAQs by GSTN : GST News [Part 198] : TaxHeal.com

Video- New Eway Bill Rules Notified on 07.03.2018 [Part 1] : GST News [Part 182] : TaxHeal.com

Video -New Eway Bill Rules Notified on 07.03.2018 : Part 2 : GST News [Part 183] : TaxHeal.com  

Video ; New Eway Bill Rules Notified [ Part 3 ] on 07.03.2018: GST News [Part 184] : TaxHeal.com

Video- New Eway Bill Rules Notified [ Part 4 ] on 07.03.2018: GST News [Part 185] : TaxHeal.com

E-Way Bill System : User Manual for Tax Payers : Download

EWay Bill in India FAQs

Important Tips about e-way bill system

e-Waybill Queries and Responses during initial roll out

How to enroll for Eway Bill

Penalty if Eway Bill not generated under GST

[Video] How to update Vehicle Number in EWay Bill on GST Portal

[Video] How to Print Eway Bill from GST Eway Bill Portal

]Video] EWay bill : How to Register on GST Portal for Eway Bill

[Video] Eway Bill: How to Generate Eway Bill online on GST Portal

[Video] राजस्थान ई वे बिल कैसे बनएं ! Rajasthan GST Eway Bill Explained

RegistrationGST Registration : Free Study Material

GST Registration : Analysis

How to Apply for GST New Registration – Explained with Screenshots & Examples

GST Application submission through DSC , EVC and E Sign – Process

Compulsory Registration under GST ( India )- types

FAQs on Verification Tab in GST Registration Application

FAQs on Bank Accounts Tab in GST Registration Application

FAQs on Goods & Services Tab in GST Registration Application

FAQ on Additional Places of Business Tab in GST Registration Application

FAQs on Principal Place of Business Tab in GST Registration Application

FAQs on Authorized Signatory Tab in GST Registration Application

FAQs on Promoter/ Partners Tab in GST Registration Application

FAQs on Business Details Tab of GST Registration Application

How to download and Install GST Enrolment App on mobile phone

FAQ’s on Enrollment under GST

How to lodge complaint on GST Portal (Self Help)

GST Registration as Tax Deductor on GST Potal : Steps to Register with screenshots

New GST Registration FAQ’s: What, Who,When, Where, How Explained

GST Registration as Tax Deductor or collector – FAQ’s

 
 GST Exemption  GST Exemption : Free Study Material
 
 Administration  GST Administration : Free Study Material
  GST Portal GST Portal : Free Study Material
 Judgments Recent GST Judgments
HSN CodeHSN Code under GST : Free Study Material
 Appeal GST Appeal : Free Study Material

Can Additional grounds be taken in GST Appeal ?

Whether Additional Evidence can be submitted in GST appeal

Who can appear before GST Officer or in Appeals : Authorized Representative

How to File GST Appeal with Commissioner (Appeal)

GST Appeals, Review and Revision in GST -FAQ&s on GST by CBEC

GST Appeals ; Revision ; Video Tutorial

Provide for delay in filing hardcopy of appeal – in Rule 4 GST Appeals & Revision Rules : ICAI ; GST Rules Issue 45

GST Appeals and Revisions Rules Analysis

Appeals and Review Mechanism under GST

MigrationAdvisory for GST migration
 
TransitionTransitions provisions under GST – Analysis
 Input Tax Cedit on Closing Stock under GST
 Free E Book on GST Transitional Provisions : Download
 Carry Forward of unutlized ITC on Capital Goods under GST
 Goods Sold Prior to GST but Returned after GST Act comes into force – Treatment
 Tax paid on Goods before GST but received after GST Act comes into force
Reverse ChargeGST Reverse Charge Mechanism : Free Study Material

GST RCM : Reverse Charge Mechanism : Analysis

Notification No 3/2018 Union Territory Tax (Rate) : renting of immovable property by Govt to Registered Person : GST on RCM basis

Place of Supply for freight paid on RCM basis

Notification No 37/2017 Integrated Tax (Rate) : Govt Supply : GST on RCM

Notification No 34/2017 Integrated Tax (Rate) : services provided by Overseeing Committee members to RBI under RCM.

Extend Time of supply of goods and services under RCM : ICAI suggestion

When to avail Credit of GST paid on RCM : Confusion by Govt Tweeter account

Notification No 22/2017 Union Territory Tax (Rate) Dtd 22nd Aug 2017 : amend RCM provisions for GTA and to insert explanation for LLP

Notification No 22/2017 Central Tax (Rate) Dtd 22nd Aug 2017 : Amend RCM provisions for GTA ; insert explanation for LLP

Do not deny GST ITC if paid on RCM basis ; not disclosed by Supplier : ICAI Suggestions

Services received under RCM within state ; Pay CGST + SGST

Invoice in case of Reverse Charge Mechanism (RCM) under GST

GST Reverse Charge Mechanism : Anlaysis

Pay Tax in cash under reverse charge in GST because GST ITC can’t be claimed

 
Job WorkGST Job Work : Free Study Material

Job Work under GST – Analyis

Video – GST New Circular by CBEC on 26.03.2018 : Job work Issues Clarified

Video – GST ITC 4 : Goods to Job Worker : GST News [ Part 166 ]

GST on Scrap generated during Job Work

GST Rates on Job Work in India

 

 GST Levy and CollectionGST Levy and Collection : Free study Material
 Work Contract Work Contract in GST : Free Study Material

Works Contract under GST : Analysis

GST on Works Contract : Kerala Govt Advisory

 GSTIN NumberGSTIN Number : Free Study Material
IGST ActAnalysis of IGST Act 2017
 
Scope of SupplyGST Scope of Supply : Free Study Material

Meaning and Scope of Supply – Analysis

Video : GST on Supply from Duty free shops at international airports : GST News [Part 236]

 Liquidated Damages GST on Liquidated Damages : Free Study Material
 TurnoverTurnover under GST : Free Study Material

GST Aggregate Turnover : Analysis

 
 Composite and Mixed SupplyGST Composite Supply and Mixed Supply : Free Study Material

Composite Supply and Mixed Supply : Analysis

 
Place of SupplyPlace of Supply in GST : Free Study Material

Place of Supply in GST – India , Place of Supply Rules GST India

 Time and Value of Supply
 Time of Supply

Time of Supply : Free Study Material

Time of Supply in GST : Analysis

GST Time of Supply of Goods and Services with Examples

 GST Rate Change GST Rate Change : Free Study Material
ValuationValuation in GST : Free Study Material

Valuation in GST : Analysis

 
Input Tax CreditGST Input Tax Credit : Free Study Material

Input Tax Credit in GST ( India )

Example on Rule 5 of GST Input Tax Credit Rule – ITC on Capital Goods

Example on Rule 7 of GST Input Tax Credit Rule – Inputs Partly used for business and partly for other purposes

Example Rule 8 of GST Input Tax Credit Rule – Capital Goods Partly used for Business and partly for other purposes

Example Rule 9 GST Input Tax Credit Rules – Reversal of ITC on Inputs & Capital Goods

When you Can not Claim ITC under GST

Video : GST Input Tax Credit wrongly availed : GST News Part 228

Video : GST ITC 4 : Goods to Job Worker :GST News [ Part 166 ]

Circular No 42/16/2018 GST : CBIC clarify recovery of arrears under existing law &; reversal of inadmissible input tax credit

GST Manual : Steps to Use Cash/ ITC for Payment of GST Demand

How legal heir can transfer GST ITC in new entity in case of death of sole proprietor.

GST Refund of ITC accumulated due to Inverted Tax Structure (RFD-01A)

How to get GST Refund of ITC paid on Exports without payment of Integrated Tax

Receiving Intimation of ITC Blocked by GST Tax Official

 GST on ReimbusementsGST on Reimbursement of Expenses : Free Study Material

GST on Employee Reimbursements Expenses

GST on Reimbursements to employees : ICAI Suggestions

Reimbursement of expense under GST if Bill in name of employee : ICAI raised issues

No GST on reimbursement of business exp. by Employer to Employees

GST applicability on expense reimbursement by Indian Branch to HO outside India

GST Applicability on secondment employee salary reimbursement

 
 GST Concept GST Concepts : Free Study Material
 GST on SEZ (Special Economic Zones)  GST on SEZ : Free Study Material
 
 Pure Agent

 

Pure Agent in GST : Free Study Material

Pure Agent Concept in GST : Analysis

 
 Casual Taxable PersonCasual Taxable Person in GST : Free Study Material

Casual taxable person in GST : Analysis

 
 Input Service DistributorsInput Service Distributors : Free Study Material

Input Service Distributor in GST : Analyis

 
 Anti Profiteering AuthorityGST Anti Profiteering Provisions : Free Study Material

National Anti-Profiteering Authority in GST : Analysis

 
 OIDAR ServicesGST on OIDAR Services : Free Study Material
 
 Margin SchemeGST Margin Scheme : Analysis
 
 Challan GST Challan : Free Study Material

Due Date for GST Payment

Make GST Challan

Make GST Payment

Track GST Payment Status 

GST Challan : All That you needs to Know – Process and Form

[Video] GST News [Part 174] : GST Challan : by CA Satbir Singh TaxHeal.com

GST Challan Payment Failure : FAQs

GST Challan : FAQ

GST Challan Payment : when will be shown in Cash Ledger on GST Portal

GST Challan : Amount deducted 2 times for same CPIN but cash ledger credited with single entry.

How to Generate GST Challan and make GST Payments

GST Challan Payment : Can taxpayer deposit DD or cash in case of NEFT/ RTGS ?

GST Challan Payment : How many NEFT transactions can be made per day ?

GST Challan : what to do if UTR number misplaced ?

GST Challan : How to link UTR Number for NEFT / RTGS Payment

GST Challan : Can I make two or more RTGS/NEFT payments for single CPIN

 
 GST ReturnsGST Returns : Free study Material

Due Date for GST Return

GST offline utility for Return Filing : How to Download & Install

Uploading GST invoices using CSV templates : Video  ,

How to upload GST invoices using excel templates

How to Add Invoices in GSTR 1 GST Return : Video

How to file GSTR 1 GST Return online : Video

GSTR 1 GST Return filing : 46 FAQ

GSTR 2A FAQs

GST Invoice Upload / Download on GST Portal : FAQ & User Manual

Transition Form GST TRAN 3 FAQ

How to File Transition Form GST TRAN 3

 
 FAQs150 GST FAQ’s Replied by Govt of India

Tweet FAQs on GST Registration

GST Tweet -100 FAQs replied by Govt ; Compilation

GST Rates FAQs on queries of Various Sectors Clarified by Govt

GST FAQs on queries of Various Sectors : Issued by Govt

GST FAQs for Traders

GST FAQ on HSN Codes

GST Handbook – Free Download

GST on Government Services FAQs

GST FAQ on Services

GST on Gems & Jewellery : FAQ

GST FAQ on IT / ITES

GST on Handicraft Sector : FAQ

GST on Mining Sector : FAQ

GST on Drugs and Pharmaceuticals : FAQ

GST on E Commerce : FAQ

GST on Food Processing Industry : FAQ

GST on Textile : FAQ’s

GST on Export : FAQ’s

GST on MSME : FAQ’s

FAQs on Composition Levy under GST ( India )

Drawback after GST regime

GSTIN / PAN and Invoice information in Shipping Bill

Bond or LUT along with Shipping Bill

 
Composition SchemeGST Composition Scheme : Free Study Material

Composition Scheme under GST – Analysis

Checklist for GST Composition Levy

FAQs on Composition Levy under GST ( India )

GST : Free Help Book on Composition Scheme

How to Opt for GST Composition Scheme

GST Composition scheme : Brief Intro in Hindi [ Video ]

 
 Goods Transport AgencyGST on GTA : Free Study Material 

GST on GTA / GST on Goods Transport Agency : In-depth Analysis

 
TDS / TCSHow to Charge TDS on GST Portion of Tax Invoice

GST TDS Mechanism – Analysis

 GST TCS Mechanism – Analysis
 GST – TDS / TCS Provisions postponed under CGST / SGST Act 2017
 
ReturnsGST Returns : Free study Material

GST Return – Analysis

How to File GST Return – Explained with screenshots / Examples

Fees for Late Filing of GST Returns in India

GST Return Rules

GST Return Formats

GSTR 1 FAQ

GSTR 2A FAQs

GSTR 3B FAQ

How to fill and Submit GSTR 3B GST return : Screenshots

How to Calculate Tax Payable for GSTR 3B

GSTR 3B User Manual for Creation and Submission on GST Portal

Process to File GSTR 3B GST Return for July & August, 2017 by CA Bimal Jain

Transition Form GST TRAN 3 FAQ

How to utilize GST Electronic Cash and Input Tax Ledger

 
 Assessment GST Assessment : Free Study Material

GST Provisional Assessment : Analysis

 
 AuditGST Audit : Free Reference Material

Video : How to do GST Audit :Part 1 : GST News Part 218 : TaxHeal.com

Video : How to do GST Audit : Part 2 : GST News Part 220 : TaxHeal.com

Video : How to do GST Audit Part 3 : GST News Part 224 : TaxHeal.com

GST Audit Checklist : User Guide on GST Audit

Special Audit in GST : Analysis

Related PersonRelated Persons in GST : Free Study Material

Related Persons GST Act 2017 of India

 
ImportGST Import : Free Study Material

Imports in GST ( India ) ; Analysis

GST on Import of Services in India – Tax ability Analysis

 Export  GST Export : Free Study Material
 
RefundGST Refund : Free Study Material

GST Refunds – Analysis 

GST Refund Application (By Embassies/ International Organizations)

How to file GST Refund Application (By Embassies/ International Organizations) User manual

GST Refund of Excess amount from Electronic Cash Ledger : FAQ’s

GST Refund on Export of Goods (With Payment of Tax) : FAQ

GST Refund of Export of Services (With Payment of Tax)

GST Refund of ITC paid on Exports without payment of Integrated Tax : FAQs

GST Refunds Process in India – Analysis after CGST & IGST Act 2017

How to File GST Refund Manually in India : Steps

GST Refund of Supplies made to SEZ Unit/ SEZ Developer (Without Payment of Tax)

GST Refund on Account of Supplies made to SEZ Unit/ SEZ Developer (With Payment of Tax)

GST Refund of ITC accumulated due to Inverted Tax Structure (RFD-01A)

GST Refund for Recipient of Deemed Export : FAQs and Process

GST Refund of Assessment/Provisional assessment/ Appeal/ Any Other Order

How to file LUT (letter of Undertaking ) online on GST Portal

How can I view the submitted Letter of Undertaking (LUT) at the GST Portal?

Filing of Letter of Undertaking for Export of Goods or Services : FAQs

Rule 96A CGST Rules 2017 : Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.

GST RFD 11 : Download : Furnishing of bond or Letter of Undertaking for export of goods or services

Circular No 8/8/2017 GST : Furnishing of Bond/LUT for exports

Circular No 17/17/2017 GST : Refund of zero-rated supplies : Manual filing and processing

Notification No 37/2017 Central Tax : Extension of LUT to all exporters

 

 
 Demands and RecoveryGST Demands and Recovery : Free Study Material

Video – GST Outstanding Demand : How to check and pay

 

GST Liability to Pay in certain casesGST Liability to Pay in certain cases : Free Study Material
 Accounts and RecordsGST Accounts and Records : Free Study Material
 
 Penalty GST Penalty : Free Study Material
 
Inspection , Search , Seizure and ArrestGST Inspection : Free Study Material

GST Officer Power To Arrest

GST Summon

GST Detention : Free study material

Seizure under GST : Analysis 

GST Inspection , Search , Seizure and Arrest – Analysis

GST FAQ; Inspection, Search, Seizure and Arrest & 31.3.2017 by CBEC

GST-Inspection, Search, Seizure and Arrest -FAQs on GST by CBEC

 

 GST Practical Issues56 FAQs on Practical Issues of GST- Part I by ICAI

10 Practical Issues of GST – II by Cost Accountant of India

GST CouncilGST Council : Free Study Material

GST Council Meeting Dates and Updates

 Article 279A – Goods and Services Tax Council –after Constitution 101st Amendment act 2016
 Payments GST Payments : Free Study Material
 Electronic Cash LedgerGST Electronic Cash Ledger : Free Study Material

 

 Electronic Credit Ledger GST Electronic Credit Ledger : Free Study Material
GST PractitionerGST Practitioner : Free Study Material
 
 Cess GST Sugar Cess
 GST Advance RulingGST Advance Ruling : Free Study Material
 
GST Seva KendraGST Seva Kendra – Guidance Manual – Download
 
GST on Employer ServicesGST on Employer Services to Employees : Free Study material
 
GST Planning TipsGST Planning Tips before GST Act of India Comes into force
 
GST on Advance PaymentGST on Advance Payments of Goods & Services – Analysis
 Tax Invoice under GSTGST Tax Invoice Free Study Material  
Debit NoteGST Debit Note : Free Study Material
Credit NoteGST Credit Note : Free Study Material
GST on Hotels / RestaurantsGST on Hotels and Restaurants in India – Analysis
 
GST on Travel AgentsGST on Travel Agents in India – Analysis
 
GST on SoftwaresTax treatment of development & maintenance of software under GST
 
 GST on Advertisement GST on Selling of space for advertisement in print media – Clarification
 
GST BooksTop 5 Best GST Books on GST Law of India
 Best Books on GST in India
 
Special Category StatesList of 11 Special Category States under GST of India
 
Forgot GST Password GST forgotten my password ? Steps to retrieve
 
HelpdeskNational Toll-Free Helpline Number for GST Queries in India / GST helpline number
 How can I search taxpayer registered under GST of India ?
 
Registration Certificate DownloadGST registration certificate can be downloaded from GSTN portal
 
Service Accounting CodesService Accounting Code with Services Classification under GST – Approved by GST Council – 19.05.2017 Download
 GST in Hindiमाल और सेवा कर के लाभ GST Benefits in Hindi

जी एस टी के अंतर्गत टीडीएस तंत्र GST TDS Mechanism Hindi

जी एस टी कानून के अंतर्गत पंजीकरण Registration under GST in Hindi

जी एस टी के अंतर्गत कर-वापसी GST Tax Refund in Hindi

जी एस टी लेखा एवं अभिलेख GST Account and Records in Hindi

जी एस टी प्रणाली में आयात Imports under GST in Hindi

जी एस टी रिटर्नस GST Returns in Hindi

जी एस टी कर-वसूली Tax Recovery under GST in Hindi

जी एस टी के अंतर्गत जॉब वर्क Job Work under GST in Hindi

जी एस टी के अंतर्गत संयुक्त आपूर्ति और मिश्रित आपूर्ति GST Composite Supply & Mixed Supply in Hindi

 

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

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