GST Return Filing Process and its Processing at GSTN Simplified
Every registered person to furnish details of outward supplies made in a month in FORM GSTR‑1, details of inward supplies
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Extension of time limit for intimation of details of stock held in FORM GST CMP-03
Extension of time limit for intimation of details of stock held on the date preceding the date from which the
Read MoreCancellation of GST Registration
As per Section 29 of CGST Act 2017 The proper officer may, either on his own motion or on an application
Read MoreTreatment of Input tax credit when Input Tax payer opts for Composite Taxation in GST
Where any registered person who has availed of input tax credit opts to pay tax under section 10, i.e, Composition
Read MoreAvailability of Input Tax Credit on the Purchases made before GST Registration
Its a common myth among the Tax payers that Input tax could only be available on the purchases made after
Read MoreGoods and services on which partial Input Tax credit is available
Where the goods or services or both are used by the registered person partly for the purpose of any business
Read MoreGoods or Services on which Input credits will not be available in GST
As per Section 17(5) of CGST Act 2017 on the followings Input tax credit would not be available: motor vehicles
Read MoreWhen to take Input Tax Credit, If Goods is in Transit and/or received in Next Month
When the goods are purchased during the end of the month and received in next month due to return of
Read MoreTax Rate Applicable when there is a change in Rate of Tax in GST
Section 14 of CGST Act 2017 deals with this: where there is a change in the rate of tax in respect
Read MoreLevy and collection of GST
Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax
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