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CGST Rule 76: Claim of reduction in output tax liability more than once
CGST Rule 76: Claim of reduction in output tax liability more than once The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
CA Shafaly GirdharwalSep 27, 2017CGST Rule 74: Final acceptance of reduction in output tax liability
CGST Rule 74: Final acceptance of reduction in output tax liability and communication thereof (1) The final acceptance of claim of reduction in output tax liability in respect of any tax period, specified in sub-section (2) of section 43, shall be made available electronically to
CA Shafaly GirdharwalSep 27, 2017CGST Rule 79: discrepancy in details ecommerce operator
CGST Rule 79: Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier (1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST
CA Shafaly GirdharwalSep 27, 2017CGST Rule 70: Final acceptance of input tax credit
CGST Rule 70: 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 electronically to the registered person making
CA Shafaly GirdharwalSep 27, 2017CGST Rule 69: Matching of claim of input tax credit
CGST Rule 69: 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 due date for furnishing the return
CA Shafaly GirdharwalSep 27, 2017CGST Rule 66: return by a person required to deduct tax at source
CGST Rule 66: Form and manner of submission of return by a person required to deduct tax at source (1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in
CA Shafaly GirdharwalSep 27, 2017CGST Rule 65: Form and manner of submission of return by an Input Service Distributor
CGST Rule 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 the details, furnish electronically the return in FORM
CA Shafaly GirdharwalSep 27, 2017CGST Rule 63: submission of return by non-resident taxable person
CGST Rule 63: Form and manner of submission of return by non-resident taxable person Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the
CA Shafaly GirdharwalSep 27, 2017CGST Rule 68: Notice to non-filers of returns
CGST Rule 68: 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.
CA Shafaly GirdharwalSep 27, 2017CGST Rule 64:Form and manner of submission of return by persons providing OIDAR
Rule 64 : Form and manner of submission of return by persons providing online information and database access or retrieval services Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other
CA Shafaly GirdharwalSep 27, 2017VAT in Gulf Countries – Free eBook by CA Pritam Mahure
About the Free E-book: VAT in Gulf Countries Free eBook on VAT in Gulf Countries by CA Pritam Mahure. The UAE Federal and Emirate governments provide citizens and residents with many different public services – including hospitals, roads, public schools, parks, waste control, and police
Pritam MahureSep 27, 2017CGST Rule 67: Form and manner of submission of statement of supplies through an ecommerce operator
CGST Rule 67: Form and manner of submission of statement of supplies through an ecommerce operator (1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in FORM GSTR-8 electronically on the common portal, either directly or
CA Shafaly GirdharwalSep 27, 2017