Withdrawal of Appeal
1[109C. Withdrawal of Appeal. – The appellant may, at any time before issuance of show cause notice under sub-section (11) of section 107 or before issuance of the order under...
Blog
Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return
1[Rule 88C Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return.- (1) Where the tax payable by a registered person, in...
Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof
Rule37A. Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof.- Where input tax credit has been availed by a registered person …
Rule 144A
1[Recovery of penalty by sale of goods or conveyance detained or seized in transit.- 144A. (1) Where the person transporting any goods or the owner of such goods fails...
Form GST DRC 22A
Application for filing objection against provisional attachment of property 1[FORM GST DRC – 22A] [See rule 159(5)] Reference No.: Date: ARN No. of Order in FORM GST DRC-22: To...
Order for re-credit of the amount to electronic credit ledger
1[FORM GST PMT –03A [See rule 86(4B)] Order for re-credit of the amount to electronic credit ledger Reference No: Date: 1. GSTIN – 2. Name (Legal) – 3. Trade name,...
Chapter IX Payment of Tax
1[88B. Manner of calculating interest on delayed payment of tax (1) In case, where the supplies made during a tax period are declared by the registered person in the return...
GST Knowledge Park Package details
Annual Subscription: GST Knowledge Park Duration: 365 Days Price: 2000+ GST 360= 2360 Scope of Package Central Goods & Services Tax (CGST): Act, Rules, Notifications, Circulars, Orders, Removal of difficulty …
Latest GST Updates
GSTN has added 6% tax rate in GSTR-1 on the GST Portal 6% tax rate has been added in the item details section of all the tables of form GSTR-1, …
Bank Account for credit of refund
1[Rule 96C Bank Account for credit of refund For the purposes of sub-rule (3) of rule 91, sub-rule (4) of rule 92 and rule 94, “bank account” shall mean such...
