The due date of filing GSTR-3B for the month of July, 2018 is extended to the 24th August, 2018.         The due dates for filing of GST returns by taxpayers registered in the State of Kerala, Mahe (town in Union Territory Puducherry) and Kodagu (district of Karnataka) is extended    
Ofcourse, registration is Free! 
 

 

 

Recent Updates

CBIC - Notification issued on 20/09/2018

 

Seeks to insert explanation in an entry in notification No. 12/2017 - Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.

Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies.

CBIC - Circular issued on 14/09/2018

 

Clarification regarding processing of refund claims filed by UIN entitles.

Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding.

CBIC - Notification issued on 13/09/2018

 

The Central GST (Tenth Amendment) Rules, 2018 - Form GSTR-9C Inserted.

TDS & TCS Provisions (Sec 51 & 52) under GST Notified from 01.10.2018

CBIC - Circular issued on 12/09/2018

 

Levy of GST on Priority Sector Lending Certificate-reg.

CBIC - Notification issued on 10/09/2018

 

Due Date for GSTR-1 and GSTR 3B Extended in Certain Cases.

Date of filing TRAN-1 extended to March 31, 2019 for taxpayers who couldn’t file it due to technical glitches.

CBIC - Circular issued on 04/09/2018

 

Scope of Principal-agent relationship , Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit, refund related issues, claiming of refund by CSD and E-way bill in case of storing of goods in godown of transporter.

CBIC - Notifications issued on 04/09/2018

 

Govt Extends Due Date for filing GST Returns.

The Central GST (Eighth Amendment) Rules, 2018 wherein it has notified Form GSTR-9 of Annual Return and Form GSTR-9A of Annual Return for composition taxpayers.

CBIC - Circulars issued on 24/08/2018

 

Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics.

GST Returns – Extension of Due Date

 

The due date of filing GSTR-3B for the month of July, 2018 is extended to the 24th August, 2018.

The due dates for filing of GST returns by taxpayers registered in the State of Kerala, Mahe (town in Union Territory Puducherry) and Kodagu (district of Karnataka) is extended.

CBIC - Circular issued on 09/08/2018

 

Clarification regarding applicability of GST rates on various goods and services.

Taxability of services provided by Industrial Training Institutes (ITI). 

CBIC - Notification issued on 10/08/2018

 

Govt notifies Due Dates for Filing of Form GSTR-1 from July to March 2019.

The due date for filing of GSTR 3B from July to March 2019 to be filed by 20th of Next Month

GST Amendment Bills, 2018

 

The Government has introduced in the Lok Sabha four bills to simplify filing of returns and compliance.

 

 

 

Recent Advance Ruling

Gujarat AAR - Interest charged by Del Credere agent on loan exempt since charging of interest is not in relation to an underlying supply of goods.

 

Receipt of interest on loan extended by the Del Credere Agent is covered under Serial No. 27 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and hence exempt since the applicant does not supply any goods and the interest charged is not for delayed payment of consideration of any underlying supply.

West Bengal AAR - Sika Block Joining Mortar, being a non-refractory surfacing preparations, is classified under tariff item 3214.90.90

 

Sika Block Joining Mortar’, a ready to use grey cement based water resistant mortar for fixing AAC blocks, fly ash bricks etc and is a bonding compound used for joining masonry units like AAC blocks and fly ash bricks. It is a powder made pasty before use by adding water, and it hardens after application, enabling joining of the masonry units. It is applied with a trowel after cleaning the surface. After discussing the relative merits of classification under the rival entries the product Sika Block Joining Mortar, being a non-refractory surfacing preparations, was held to be classified under tariff item 3214.90.90 based on the general characteristics of such products as per the Explanatory Notes of the Tariff entries.

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