GST

GST sections amended in Finance Act 2022 Finance Act 2022 made around fifteen amendments which include omissions, insertions, and substitutions made in the CGST Act 2017. They were covered by section 100 to section 114 […]

E-invoice on GePP Portal Introduction “GST e-Invoice Preparing and Printing” i.e GePP is an online web application developed by NIC for the generation of IRN and printing of e-Invoice. There is a seamless integration of […]

Last updated on September 29th, 2022 at 07:51 pmTime Limit to avail the ITC Section 16(4) of the CGST Act,2017 prescribes the time limit to the taxpayer for availing the input tax credit in respect […]

Last updated on September 14th, 2022 at 12:10 pmE way bill for GOLD Until now, there was no requirement to generate an e-way bill for transportation of gold whether it was inter-state or intra-state irrespective […]

Guidelines for filing & revising Tran-1 & Tran-2  Circular No. 180/12/2022-GST In accordance with the directions of Hon’ble Supreme Court vide order dated 22nd Jul 2022 in the matter of Filco Trade Centre Pvt Ltd. […]

Last updated on September 14th, 2022 at 01:11 pmChanges in GSTR 3B Analysis of changes in Table 4 of GSTR 3B and its reporting explained with an example Recently following changes have been made in […]

Applicability of GST on toll charges   The toll charge is reimbursement for the costs that are incurred in the construction, maintenance, and operation of roads and bridges. The collection of toll charges is not […]

Last updated on October 1st, 2022 at 08:26 pmE-invoicing under GST   Wherever e-Invoice is applicable, an invoice issued in any other manner shall not be treated as a valid invoice.   E-invoicing is applicable […]

Last updated on August 24th, 2022 at 06:44 pmExpiry of e-way bill is not tax evasion   E-way bill mechanism was implemented for hassle-free movement of goods and to eliminate the requirement of a separate […]