ITC Mismatch (GSTR-2B/3B): GSTN Advisory on Online Compliance
GSTN advisory explains compliance process about new functionality for taxpayers to explain ITC differences between GSTR-2B & GSTR-3B online using Form DRC-01C.
Category: GST
GSTN Advisory on ITC Reversal under CGST Rule 37A (FY 2022-23)
A summary of the key points in the recent GSTN advisory regarding the requirement for taxpayers to reverse input tax credit under CGST Rule 37A by 30th November, 2023.
Amnesty Scheme for Missed GST Appeal Filing Deadlines: GSTN Advisory
GSTN issues advisory on amnesty scheme provisions and procedures for taxpayers who missed GST appeal filing deadline against orders passed before March 31, 2023.
Overview of GST Annual Returns Filing Requirement in India
Learn everything about filing accurate GST Annual Returns including due dates, eligibility, forms like GSTR-9, 9A, 9C, reconciliation process, steps to file error-free returns within deadline to avoid penalties.
Transporter Id (TRANSIN) Verification in e-Waybills System: NIC Advisory
NIC recommends using both 'Get GSTIN Details' and 'Get TRANSIN Details' APIs to verify all transporter ID types in e-waybills - GST registered, enrolled, and common enrolled. Search 'Transporters' …
GST Registration Cancelled? Procedure for Revocation & Checklist
Did your GST registration get cancelled? Here is the process of revoking the cancellation and restoring your registration legally through FORM GST REG-21.
Overview of GST Audit Framework, Legal Provisions & Taxpayer Safeguards
This blog post explains key aspects of the GST audit regime including its objectives, principles, legal provisions, audit process, and rights and benefits for taxpayers.
GST Refunds: Types, Process, Timelines and Key Aspects Explained
The GST regime aims to simplify and standardize refund procedures through an automated, tech-driven mechanism for timely processing and disbursal of refunds. This guide covers types of refund, process, …
Refund of Unutilized ITC under GST: Process, Timelines and Key Aspects
A comprehensive guide on provisions and procedures for claiming refund of unutilized input tax credit (ITC) under GST due to zero rated supplies and inverted duty structure.
GST Inspection, Search & Arrest Rules: Taxpayers Protection & Evasion Prevention
The GST law provides stringent powers of inspection, search, seizure and arrest to tackle tax evasion. This article examines the safeguards it offers to protect taxpayer rights during such …