CHAPTER XVI Debit Note in GST CHAPTER XVI Debit Note in GST Introduction Meaning Format Tax liability Records Conclusion Introduction A supplier of goods or services or both is mandatorily required to issue a tax invoice. However, during the course…
CHAPTER XXIV Zero Rating of Supplies in GST CHAPTER XXIV Zero Rating of Supplies in GST Introduction Zero Rating Meaning of Zero Rating Introduction Zero Rating As per section 2(47) of the CGST Act, 2017, a supply is said to…
Central Tax Circulars CGST Circular 66/2018 Circular Number 66/2018 Circular Date 26-09-2018 PDF Download To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: GST on…
When TDS is not Applicable 1) Exemption of CGST has been granted for intra-state supplies received from the unregistered supplier by the deductor. Notification No.9/2017-Central Tax (Rate) But the said exemption is subject to condition that deductor is being registered…
Central Tax Notifications CGST Notification 49/2018 Title Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) Number 49/2018 Date 13-09-2018 PDF Download In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act,…
Central Tax Circulars CGST Circular 56/2018 Circular Number 56/2018 Circular Date 24-08-2018 PDF Download S.No. Tariff item, heading, sub-heading or Chapter Description of Goods> (1) (2) (3) 1. 5007 Woven fabrics of silk or silk waste 2.
Central Tax Circulars CGST Circular 71/2018 Circular Number 71/2018 Circular Date 26-10-2018 PDF Download To, The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/ The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarifications of issues under…
CHAPTER XXV Deemed Exports in GST CHAPTER XXV Deemed Exports in GST Introduction Categories of supply of goods notified as Deemed Exports Procedure to be followed in case of Deemed Export supplies Time Limit for filing refund claim Manual filing…
Central Tax Notifications CGST Notification 43/2018 Title Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. Number 43/2018 Date 10-09-2018 PDF Download
Customize your GSTR-1 vs GSTR-2A vs GSTR-3B Report in Microsoft Excel and Upload it back into GSTZen Before customizing GSTZen’s output here’s what you should know. GSTZen will provide an XLSX file with three data sheets. These data sheets are…