Legal Appeal under GST (2/4) – First Appellate Authority

First Appellate Authority (in this case). In order to make an appeal to the First Appellate Authority, a person has to file form GST APL 1 within 3 months (extendable up to 1 month) of the issuance of order.

Share
Legal Disputes and Appeal under GST (1/4)

In case of any legal disputes, wherein the person involved is not happy with the decision passed on by a lower court, the person can raise an application to the higher court for the cancellation or reversal of the same.

Share
Demand Notice under GST

A demand notice is a show-cause notice issued by the GST officials in case of short payment or non-payment of GST.

Share
Reversal of ITC for Real Estate Developers

Input Tax Credit (ITC) by applying the formula stated in Annexure of notification, within the due date of 20th September.

Share
Casual Taxable Person under GST

The provisions made under GST define a Casual Taxable Person as any individual who transacts goods and services occasionally while acting as a Principal, Agent or in any other capacity for the furtherance of the business, but does not possess any fixed place of business in the given taxable territory,

Share
Missing Invoices in GSTR 1: Identify & add missing invoices, GSTR 1 and E-way Bill Reconciliation

The monthly return (in some cases quarterly) containing the details of outward supplies made during the period.

Share
Introduction of Manual Checks in IGST Refunds

The Central Board of Indirect Tax and Customs (CBIC) introduced “Manual check” for its Customs and GST formation before the issuance of IGST refunds.

Share
Accounts and Ledgers under GST

GST council have made amendments that mandates timely and apposite maintenance of account books and ledgers by a taxpayer registered under GST rules.

Share
Late Fees and Penalties under GST

A registered taxpayer under GST can be liable to following offences and penalties for non-compliance to GST regulations:

Share
ACES Functionality Migrated and Integrated to CBIC-GST Portal

ACES or Automation of Central Excise and Service Tax is a centralised, web-based software that allows a user to automate the processes of Central Excise (CE) and Service Tax (ST) under GST.

Share
HSN Code and SAC under GST: A Move towards Standardisation

HSN code stands for Harmonized System of Nomenclature, which consists of a globally used coding system and harmonized commodity description.

Share
GSTIN – The Fingerprint to your Business Identity

GSTIN is an abbreviation for Good and Service Tax Identification Number, which is a 15 digit, unique registration number given to every taxpayer registered under GST.

Share