Category: GST

Auto Interest Calculator in GSTR-3B. New Functionality

Auto Interest Calculator in GSTR-3B. Upcoming new Functionality As a facilitation measure for taxpayers & for assisting the taxpayers in doing a correct self-assessment, a new functionality of interest calculator has been released in GSTR-3B. According to GTN, this functionality will arrive at the system computed interest on …

GSTN Advisory on Revamped Search HSN Code Functionality

  GSTN Advisory on Revamped Search HSN Code Functionality   GSTN has issued an advisory on Revamped Search HSN Code Functionality. The Search HSN functionality was earlier given as a measure of facilitation to the taxpayer to search the Technical Description of any particular HSN code of any …

Central Goods and Services Tax (Tenth Amendment) Rules 2021

Central Goods and Services Tax (Tenth Amendment) Rules 2021 The Central Goods and Services Tax Rules, 2017 have been further amended by Notification No. 40/2021 –Central Tax dated 29.12.2021 Restriction on ITC Rule 36 has been amended to provide that no input tax credit (ITC) shall be availed …

CGST (9th Amendment) Rules 2021. Amendment to FORM GST DRC-03

  CGST (9th Amendment) Rules 2021. Amendment to FORM GST DRC-03   Government of IndiaMinistry of Finance(Department of Revenue)Central Board of Indirect Taxes and Customs   Notification No.37/2021 –Central Tax   New Delhi, 01st December, 2021   G.S.R…(E).-In exercise of the powers conferred by section 164 of the …