Tag: gst faq
GSTN has issued a Consolidated FAǪ on GSTR 9/9C for the FY 2024-25 GSTN has published series of FAQ on 16th Oct, 2025 and 4th Dec, 2025 for assisting the taxpayer in filing of Annual Return i.e., GSTR-9/9C. For convenience, a consolidate FAQs has been issued. Question 1. …
Clarification on various issues pertaining to GST treatment of vouchers CBIC has issued Circular No. 243/37/2024-GST dated 31.12.2024 clarifying various issues with respect to vouchers such as whether transactions in voucher are a supply of goods and/or services, whether GST is leviable on trading of vouchers by distributor/sub-distributor …
FAQ clarifying certain issues under GST-Circulars by CBIC Central Board of Indirect Taxes and Customs (CBIC) has issued FAQs vide Circular No. 48/22/2018-GST dated 14th June 2018 and Circular No. Circular No. 186/18/2022-GST dated 27th December 2022 clarifying certain issues under GST. The Frequently Asked Question are as under: …
GST e-invoice System – FAQs A.E-invoice -Basics: 1. What is ‘e-invoicing’? As per Rule 48(4) of CGST Rules, notified class of registered persons have to prepare invoice by uploading specified particulars of invoice (in FORM GST INV-01) on Invoic e Registration Portal (IRP) and obtain an Invoice Reference …
CBEC FAQ on restriction in availment of ITC in respect of invoices / debit notes not uploaded in terms Rule 36 (4) of CGST Rules, 2017 Circular No. 123/42/2019– GST F. No. CBEC – 20/06/14/2019 – GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and …
E-way Bill New 11 FAQ -Part-A slip, PIN Code, invoice value over 10 crores, tax rates, Multi-Vehicle option, goods movement batches, branch details Question 1 What should I do if I don’t have ‘Transporter Id’ but want to enter and generate ‘Part-A slip’? This is not possible as per …
GST on MSME Sector – FAQ, Flyer and Booklet released by CBEC Introduction: What is MSME? In accordance with the provision of Micro, Small and Medium Enterprises Development (MSMED) Act, 2006 the Micro, Small and Medium Enterprises (MSME) are classified in two classes: (1) Manufacturing Enterprises: The enterprises …
Standard Operating Procedure on TDS under GST-FAQ and Ready Reckoner for guidance of DDOs and other deductors under GST by Law Committee of GST Council Central Board of Excise and Customs has issued Notification No. 33/2017 – Central Tax making the TDS oricusuins under GST applicable from 18th September …
Taxpayer’s guide on who needs to file Form GSTR-6 and is it mandatory to file this form. 23 Frequently asked Questions and Answers FAQs Form GSTR-6 1. What is Form GSTR-6? Form GSTR-6 is a monthly return to be filed by all the Input Service Distributor’s (ISD) for …
Utilization of Electronic Cash and Input Tax Credit (ITC) Ledger – FAQ. Rules and Principles for utilization of Electronic Cash Ledger and ITC credit 1. After submitting the GSTR-3B return, I was trying to make payment of the tax and was trying to offset my liability from the …
