GST Audit: Objectives, Notices, Process, Checklist, FAQs
GST audit scrutinizes taxpayer records to verify compliance, validate input tax credits and returns. Understand audit process, timeline, documents required, and benefits.
Category: GST
2FA Mandatory for E-waybill/E-invoice login (AATO over Rs 20 Cr)
Explore the new requirement of 2FA for accessing e-Way Bill and e-Invoice System by taxpayers with AATO above Rs 20 cr from November 20, 2023.
Biometric-Based Aadhaar Authentication and Document Verification for Gujarat and Puducherry GST Registrations
GSTN Advisory about newly introduced biometric Aadhaar-based authentication and verification procedure for GST registration applicants in Puducherry and Gujarat.
CBIC Amnesty Scheme for Belated Appeals against GST Demand Orders: Notification 53/2023
CBIC notifies one-time special procedure for specified taxpayers to file delayed appeals by 31/01/2024 against GST orders passed under Sections 73 & 74, relaxing norms beyond previous deadline of …
Key Clarifications on Certain Issues under GST by CBIC: Circular 206/18/2023
CBIC clarifications vide Circular 206/18/2023 on levy of GST for passenger transport, renting of vehicles, supply of electricity by landlords, job work services for malted barley, exemptions for DMFTs …
CBIC Clarifies Applicability of 5% GST Rate on Imitation Zari Threads/Yarns
CBIC circular 205/17/2023 clarifies 5% GST rate applicability on imitation zari threads/yarns made from metallized polyester/plastic films based on recommendations of the 52nd GST Council meeting.
CBIC Clarifications on Taxability of Personal and Corporate Guarantees under GST: Circular 204/16/2023
CBIC clarifications on taxability of personal and corporate guarantees provided to banks/financial institutions vide GST Circular 204/16/2023.
INR Receipts Permitted by RBI, Qualify as Export Proceeds under GST: CBIC Circular 202/14/2023
CBIC Clarification circular 202/14/2023 on conditions for export of services under GST when payment is received in INR through special vostro accounts as per RBI circular.
IGST Refund Route Restricted for Tobacco, Pan Masala, Mentha Oil Products Exports
CBIC imposes restriction on the IGST refund route for exports of Tobacco, Pan Masala, Mentha Oil and similar products.
GSTN advisory on e-Invoice auto population in GSTR-1
GSTN has Advisory dated September 27, 2023 stating that there is a short term pause in e-Invoice Auto-population into GSTR-1.