Category : GST
Due date for GSTR 3B for April 2022 extended
The Central Board of Indirect Taxes and Customs has extended the due date of filing the GSTR 3B for the month of April 2022 from...
GSTR 2A to be considered for ITC for the month of April 2022
For the month of April 2022, the due date to file the GSTR 3B is 20th May 2022 in the case of monthly return filers....
Enhancements deployed on the GSTR 1 on GST portal
The statement of outward supplies in FORM GSTR-1 is to be furnished by all normal taxpayers on a monthly or quarterly basis, as applicable. Quarterly...
GST rate change on Bricks
The Central Board of Indirect Taxes and Customs (CBIC) has changed the GST rate on Bricks with effect from 01-04-2022 in two slabs vide Notification...
GST record collection in the month of March 2022 breaching earlier record
The gross GST revenue collected in the month of March 2022 is ₹ 1,42,095 crore of which CGST is ₹ 25,830 crore, SGST is ₹ 32,378 crore, IGST is ₹...
Analysis of Standard Operating Procedures for scrutiny of GST returns for FY 2017-18 and FY 2018-19
On 22nd March 2022, Central Board of Indirect Taxes and Customs (CBIC) has issued the Standard Operating Procedures for scrutiny of returns for FY 2017-18...
CBIC issued Instructions for scrutiny of returns for FY 2017-18 and FY 2018-19
Central Board of Indirect Taxes & Customs (CBIC) has issued the Instructions for the scrutiny of returns filed for the FY 2017-18 and FY 2018-19...
Applicability of E-Invoicing for Taxable persons having Turnover of more than Rs. 20 Crores
Central Board of Indirect Taxes and Customs (CBIC) has issued the Notification No. 1/2022 dated 24th February 2022 in which it has been specified that...
CBIC issues GST rate notifications
The Central Board of Indirect Taxes and Customs (CBIC) has issued the various notifications regarding the GST rate changes. Notification No. 14/2021 – Central Tax...
CBIC issues clarification on GST refund related issues
Various representations have been received from taxpayers and other stakeholders seeking clarification in respect of certain issues relating to refund. The issues have been examined....
Circular No. 165/21/2021-GST – No requirement of QR code if the payment is received in convertible foreign currency or in Indian Rupees as permitted by RBI
On 17th November 2021, the CBIC has released the clarification vide Circular No. 165/21/2021 – GST, In the clarification, it has been specifically stated that...
CBIC amends Notification No. 39/2017 – Central tax rate
In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the...
CBIC amends Notification No. 4/2017 – Central Tax (Rate)
In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the...
CBIC amends Notification No. 2/2017 – Central Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the...
CBIC notifies change in GST rate of goods
In exercise of the powers conferred by sub-section (1) of section 9 and sub- section (5) of section 15 of the Central Goods and Services...
CBIC clarifies non requirement of AADHAR authentication for persons referred in Notification No. 03/2021-Central Tax
The CBIC has notified the amendment in Notification No. 3/2021-Central tax stated that the persons referred in that Notification are excluded from getting the AADHAR...
CBIC notifies AADHAR authentication for various purposes, insertion of Sub Rule (1A) to Rule 89
In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on...
CBIC clarifies export of services for establishment of distinct persons
The Central Board of Indirect Taxes and Customs (CBIC) has notified the Circular No. 161/17/2021 in which the ambiguity regarding the export of services to...
CBIC changes the rate of various services vide Notification No. 06/2021 – Central Tax (Rate)
The Central Board of Indirect Taxes and Customs (CBIC) ha notified the Notification No. 06/2021 – Central Tax (Rate) in which the following changes have...
CBIC clarifies issues related to claiming ITC of debit note, carrying of e-invoice with e-way bill and refund of NIL rate of export duty
The Central Board of Indirect Taxes and Customs (CBIC) has notified the circular in which clarifications have been issued for various items which are as...
CBIC clarifies the doubts over Intermediary services
The Central Board of Indirect Taxes and Customs (CBIC) has issued the circular no. 159/15/2021 – GST clarifying the doubts related to Intermediary services. In...
Recommendations relating to GST laws and procedures in 45th GST Council Meeting
There are various recommendations relating to GST laws and procedures which have been recommended by the 45th GST Council Meeting which are as follows:- In...
Relaxation in the requirement of filing of Form GST ITC 04
In the 45th GST Council Meeting, it has been recommended that there has been a relaxation in the filing of Form ITC 04. Requirement of...
Recommendations relating to GST rates on goods and services
In the 45th GST Council Meeting headed by Union Finance Minister Smt. Nirmala Sitharaman, various rate changes have been discussed and recommended by the GST...