Category: GST

How to Claim Mismatched Input Tax after Correction

Rule-70 of CGST Rules 2017 Final accep­tance of input tax cred­it and com­mu­ni­ca­tion there­of.-  (1) The final accep­tance of claim of input tax cred­it in respect of any tax peri­od, spec­i­fied in  sub-sec­tion (2) of sec­tion 42, shall be made available…

Matching of claim of input tax credit under GST

Rule-69 of CGST Rules 2017 Match­ing of claim of input tax cred­it .-  The fol­low­ing details relat­ing to the claim of input tax cred­it on inward sup­plies includ­ing imports, pro­vi­sion­al­ly allowed under sec­tion 41, shall be matched under sec­tion 42 after the…

Notice to non-filers of GST returns

Rule-68 of CGST Rules 2017 Notice to non-fil­ers of returns.-  A notice in FORM GSTR-3A shall be issued, elec­tron­i­cal­ly, to a reg­is­tered per­son who fails to fur­nish return under sec­tion 39 or sec­tion 44 or sec­tion 45 or sec­tion 52. Share on:…

How to file return of an Input Service Distributor

Rule 65 of CGST Rules 2017 65. Form and man­ner of sub­mis­sion of return by an Input Ser­vice Dis­trib­u­tor.-  Every Input Ser­vice Dis­trib­u­tor shall, on the basis of details con­tained in FORM GSTR-6A, and where required, after adding, cor­rect­ing or deleting…