What is Input Tax Credit (ITC)
Input Tax Credit (ITC) Input Tax “Input tax” has been defined in section 2 (57) of the MGL (Model GST Law) and section 2 (1) (d) of the IGST Act. Input tax in relation to a taxable person, means the…
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Why Goods and Services Network (GSTN)
GSTN We can understand the necessity of the GSTN as discussed under the vision, mission and values statement given in Vision, Mission and Values Vision To become a trusted National Information Utility (NIU) which provides reliable, efficient and robust…
Rule 138 – Central Goods and Services Tax Rules, 2017 | CGST Rule 138 | Replaced as per Central Tax Notification 12/2018
CGST Rules – Central Goods and Services Tax Rules, 2017 CHAPTER XVI E-WAY RULES Rule 138 Information to be furnished prior to commencement of movement of goods and generation of e-way bill This Section of the Central Goods and Services…
Form GSTR-1A
FORM GSTR-1A Details of auto drafted supplies FORM GSTR-1A Details of auto drafted supplies FORM GSTR-1A PDF link (3) Taxable outward supplies made to registered persons including supplies attracting reverse charge other than the supplies covered in Table No. 4…
FORM GSTR-2A
FORM GSTR-2A Details of auto drafted supplies FORM GSTR-2A Details of auto drafted supplies FORM GSTR-2A PDF link PART A (3) Inward supplies received from a registered person other than the supplies attracting reverse charge (4) Inward supplies received from…
Form GSTR-3
FORM GSTR-3 Monthly return FORM GSTR-3 Monthly return FORM GSTR-3 PDF link Part-A (To be auto populated) (3) Turnover (4) Outward supplies (4.1) Inter-State supplies (Net Supply for the month) (4.2) Intra-State supplies (Net supply for the month) (4.3) Tax…
Form GSTR-3A
FORM GSTR-3A This form was made and amended vide the following notifications • Central Tax Notification No. 02/2020 (dated 01st January 2020) FORM GSTR-3A FORM GSTR-3A PDF link Notice to return defaulter u/s 46 for not filing return Notice to…
Form GSTR-4A
Form GSTR-4A Auto-drafted details for registered person opting for composition levy Form GSTR-4A Auto-drafted details for registered person opting for composition levy FORM GSTR-4A PDF link (3) Inward supplies received from registered person including supplies attracting reverse charge (4) Debit…
Input Service Distributor (ISD) under GST
Input Service Distributor (ISD) under GST Definition of ISD As per Section 2(61) of CGST Act, 2017, “Input Service Distributor”means an office of the supplier of goods or services or both which receives tax invoices issued under section 31 towards…
Central Tax Circular 39/2018 – Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
Central Tax Circulars CGST Circular 39/2018 Circular Number 39/2018 Circular Date 03-04-2018 PDF Download To The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All), The Principal Director Generals/ Director Generals (All). Sub: Setting up of an…