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ITC and Credit/Debit Notes of FY 2017-18 and Due dates

CBIC has also allowed Assessee to correct any error or omission in filing of final sales return or GSTR-1 for the period July 2017-March 2018. Assessee can correct the errors in the...

RCM in case of Goods

In GST Tax Regime Reverse charge is applicable to Supply and supply includes both i.e. Goods as well as Services, If we talk about RCM in case of Goods then the recipient...

Errors in PFMS Validation and their Rectification: IGST

  S.No. Error Code Error Description Rectification  1  TBE0001 Error in reading file, File is malformed or Failed during schema validation. Not Applicable 2 TBE0002 Mandatory Tags values are missing in the Header Part. Not Applicable 3 TBE0003 Invalid Batch Format Not Applicable 4 TBE0004 Duplicate Batch ID/Message ID not...

Negative List under GST : Schedule III

Following Activities or transactions shall not treated as supply under GST regime The law lists down matters which shall not be considered as ‘supply’ for GST by way of Schedule III. Since...

Whether ITC can be taken for FY 2017-18 after Notification 18th Oct ., 2018

The lapsed  ITC can still be claimed till 31.03.2019, Gujarat High Court has accepted  petition challenging provision of GST law which restrict ITC claimed upto Sept 2018 GSTR-3B. The GST authority had...

Part-2 : Apportionment of credit and blocked credits under GST

Section 17 of the Central Goods and Services Tax Act, 2017 is provides about 'Apportionment of credit and blocked credits'. There are two situation where we need to apportion credit in...

Best Judgement Assessments under GST regime

In the new tax regime if you are filling GST return in incorrect manner or suppression of fact or supply details then in such cases Proper officer can made assessment base...

GST can not paid after 8 P.M. and if paid then not credit in...

Kindly Note by Every Tax Payer....      GST payment cannot be done after 8 P.M., and if tax payer want to do Payments then at the 1st glance bank denied for...

Outcome of the Meeting Held on 10th March 2018

Kye Highlights GST Council also agreed today to: (a) Defer the implementation of the e-Wallet scheme by 6 months i.e., upto 01.10.2018; and (b)Extend the present dispensation in terms of exemptions etc....

New Changes in GST system at Portal

Followings are the new changes available at GSTN Portal which needs to be know for better understanding of the system : Payment -Over the Counter (OTC) Payment : Normal GSTINs, who has...

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