GST Archive

Extension of time limit for submitting Form GST TRAN-1 to 31st October 2017 – CBEC Order

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Extension of time limit for submitting Form GST TRAN-1 to 31st October 2017 F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs *** New Delhi, the 18th September, 2017 Order No. 02/2017-GST Subject: Extension of time limit for submitting the

 

CBEC instruction to file SLP against stay of tax collection under GST by the orders of High Courts

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CBEC instruction to file SLP against stay of tax collection under GST by the orders of High Courts  irrespective of fact that matter is still pending before High Court F.No.275/11/2017-CX.8A Ministry of Finance Department  of Revenue Central Board of Excise & Customs (Legal Cell) ******** ‘C’ Wing, 5th Floor,

 

GST Practitioners-A Guide by CBEC. Eligibility Criteria, Activities and Conditions

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GST Practitioners-A Guide by CBEC. Eligibility Criteria for becoming GST practitioner. Activities and Conditions for GST Practitioner GST Practitioners Section 48 of the CGST Act provides for the authorisation of an eligible person to act as approved GST practitioner. A registered person may authorise an approved GST practitioner to

 

Meaning and Scope of Supply under GST-A Guide by CBEC

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Meaning and Scope of Supply under GST. Supplies in the course or furtherance of business only qualify as supply under GST The Meaning and Scope of Supply under GST The taxable event in GST is supply of goods or services or both. Various taxable events like manufacture, sale, rendering

 

Tax Invoice and other such instruments in GST-A Guide by CBEC

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Tax Invoice and other such instruments in GST. Serial number of invoices issued shall be furnished electronically through the Common Portal in Form GSTR-1 Tax Invoice and other such instruments in GST Introduction Generally speaking, an invoice is a commercial instrument issued by a seller to a buyer. It

 

Refunds Mechanism under GST – A Guide by CBEC

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Refunds Mechanism under GST-A Guide by CBEC. Every claim has to be filed online in a standardised form which will be acknowledged (if complete in all aspects) in 14 days. Refunds Mechanism under GST Introduction Timely refund mechanism is essential in tax administration, as it facilitates trade through the release of

 

Accounts and records in GST-A Guide by CBEC

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Accounts and records in GST-A Guide by CBEC. Types of accounts and records required to be maintained by every registered person and Period of  preservation Accounts and records in GST 1. Assessment in GST is mainly focused on self assessment by the taxpayers themselves. Every taxpayer is required to