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 Rate in case of Hotel with Restaurant

GST tax rate in case of combination of restaurant with hotel and food supplied to Hospital and Catering Services as well as Accommodation Services by Hostel 

GST Exemption to Agriculturists

No change in the GST law and taxation relating to farmers since July, 2017; Support Services to agriculture, forestry, fishing or animal husbandry are exempt from GST; Agriculturists are also exempted...

GSTR-2A  & GSTR-4A Additional details available in return

GSTR-2A The information related to amendments made by supplier taxpayer in details of B2BA, CDNA, ISD and ISDA sections of GSTR return, are available to TAXPAYER now, in the GSTR2A which are...

Scrutiny of Returns in GST regime u/s 61

In GST regime , Proper officer may scrutinize the GST return for non complacence as per time limit given in the Act so the same govt made Section 61 for  Scrutiny of...

FAQ on provisional assessment ( Section 60)

Q. Whether Self-Assessment and provisional assessment are mutually exclusive? Ans. Yes, if the taxable person opts for self-assessment, he cannot opt for provisional assessment for the same period for same supply. However,...

Block of Credit Summary : Section 17(5)

In following cases Input tax credit isgenerally not available to registered person but available to registered person in specific circumstances: Sr. No. Type of goods/ Service ITC Availability 1. Goods or service or both partially used...

Provisional Assessment in GST

Provisional Assessment in GST Where a supplier is Confused about Tax rate or Valuation or any other Matter in which he not able to decided Tax Liability and assessment then he can Apply...

E Way Bill Criteria : 1st April 2018

Criteria for E way Bill Beginning form 1st April 2018 for Inter-state.

Non-uploading of E-way Bill – Detention u/s 129 not justified

Indus Towers Ltd Vs Assistant State Tax Officer reported in 2018-TIOL-12-HC-KERALA-GST. Goods detained because it was not accompanied by State E-way bill.  Since the assessee had not uploaded declaration in Form KER-1...

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