Detail presentation on GTA in GST GTA in GST will liable to pay tax under forward charge only when a person who is liable to pay freight is unregistered and turnover of GTA exceeds 20 lakhs. If the person liable to pay freight is Unregistered
You may find my study on Accounting Automation interesting. Please take a look. 1. Accounting Automation & IOT https://canirmalg.wordpress.com/2016/08/06/digital-collaborative-accounting/ 2. Accounting Automation – eInvoice to eWayBill under GST – Information Supply Chain in Transportation of Goods. https://canirmalg.wordpress.com/2017/07/20/einvoice-to-ewaybill-the-case-for-accounting-automation-under-gst/ 3. The case for pan-India eInvoicing Standard under GST
CGST Rule 96A: Refund of integrated tax paid on export of goods or services under bond or LUT (Letter of Undertaking) (1) Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export,
CGST Rule 96: Refund of integrated tax paid on goods exported out of India. (1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application
Salient Features of E-way Bill: – 1. Before commencement (where consignment value is greater than Rs. 50,000/-) – Furnish information Electronically in Part-A of Form GST EWB-01. This information is required even if the transportation distance is less than 10 Km. This information will be made available to the recipient, who shall communicate his acceptance or rejection. 2. When Goods
CGST Rule 138 D : Facility for uploading information regarding detention of vehicle Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal. FORM GST EWB-01 (See rule
CGST Rule 138 C : Inspection and verification of goods (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report
CGST Rule 138 B : Verification of documents and conveyances (1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for
CGST Rule 138 A : Documents and devices to be carried by a person-in-charge of a conveyance (1) The person in charge of a conveyance shall carry— (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a
CGST Rule 138 : E-way bill rules Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry
