According to Circular No. 91/10/2019, Dated: 18th February, 2019 Applicability of Integrated tax when supply is made from Bonded warehouse before clearance from warehouse was exempted through Circular No. 3/1/2019, dated: 25.05.2018 from 1st April, 2018. However, for the period from July 2017 to March 2018, IGST was applicable on such supply but, common portal …
According to Circular No. 90/09/2019, Dated: 18th February, 2019 It has been noticed by the Board that a number of registered persons (especially in the banking, insurance and telecom sectors, etc.) are not mentioning the place of supply along with the name of the State in case of a supply made in the course of …
According to Circular No. 89/08/2019, Dated: 18th Feb, 2019 A registered supplier is required to mention the details of inter -State supplies made to unregistered persons, composition taxable persons and UIN holders in Table 3.2 of FORM GSTR-3B. Further, the details of all inter-State supplies made to unregistered persons where the invoice value is up …
As per Notification No. 08/2019 -Central tax, Dated-8th February, 2019 Due date for GSTR-7 (return by a registered person required to deduct tax at source under the provisions of section 51 of CGST Act) for the month of January,2019 has been extended upto 28th February, 2019. More Details
A small highlight of the GST Amendment Act 2019 released by government and its changes applicable from 1st February 2019 is as follows: 1. Multiple GST Registration can be obtained by a person having multiple place of business in same state or union territory. 2. GST Registration is mandatory only for E-commerce operator who are required …
As per Order No. 01/2019 -GST, Dated- 31st January, 2019 due date for declaration in FORM GST TRAN-1 has been extended upto 31st March, 2019, for class of registered person who could not submit the said declaration by the due date on account of technical difficulties on the common portal and whose case has been …
As per Notification No. 07/2019 -Central tax., Dated-31st January 2019 Due date for GSTR-7 (return by a registered person required to deduct tax at source under the provisions of section 51 of CGST Act) for the month of October, 2018 to December, 2018 has been extended upto 28th February, 2019. More Details
GSTN have come out with a facility to import following invoices declared in e-Way Bill System in Form GSTR1 by clicking on the “IMPORT EWB DATA” button in their respective tiles: B2B (Business-to-Business) invoices related to taxable outward supply transactions between registered taxable entities/persons B2CL (Business-to-Consumer) invoices related to taxable outward inter-State supply transactions between …
Provided that goods so supplied, when exports have already been made after availing input tax credit on inputs used in manufacture of such exports, shall be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate to this effect from a chartered accountant is submitted to …
The last date for passing examination for GST Practitioners to be extended till 31.12.2019 who were sales tax practitioner or tax return preparer under the existing law for a period of not less than five years. More Details
