Verifying GST Return Status

Verifying GST Return Status Present article helps in understanding the procedure for verifying GST return status along with the meaning of different types of status, and procedure to be followed in order to view the e-filed return under GST. Steps…

E-way Bill – Storing of Goods with Transporter

E-way Bill - Storing of Goods with Transporter Due to the weak financial condition, the weavers and the artisans in the textile sector generally store their goods in the warehouse of the transporter. The transporters who are providing such warehousing…

GST Refund For Multiple Tax Period

GST Refund For Multiple Tax Period With a view to ease up the refund application process under Goods and Service Tax (GST), the Government on 23rd August, 2018 has clarified / introduced the concept of refund application for multiple tax…

Unique Common Enrolment Number For Transporters

Unique Common Enrolment Number For Transporters With introduction of the biggest tax reform ‘Goods and Service Tax’, the concept of eway bill generation was also introduced. E-way bill generation is mandatory in case of a moment of goods of consignment…

GST on Ambulance Services

GST on Ambulance Services As a move towards better health care system in the country, the Government of India under National Health Mission provides free ambulance service to States. Free ambulance service is based on two model Dial 108 and…

Intermediary Services Under GST

Intermediary Services Under GST In simple terms ‘intermediary’ means someone who acts to arrange an agreement between people who are unwilling/unable to communicate directly. Simplifying further, Intermediary can be explained as a firm or a person (such as a broker…

Input Tax Credit on Motor Vehicle

Input Tax Credit on Motor Vehicle As per provisions contained under section 17(5) of CGST Act, input tax credit (ITC) is not available for certain supplies under GST. These supplies are also named as blocked credit. The relevant provision of…

GST on MRP Products

GST on MRP Products Maximum Retail Price which is popularly known as MRP is governed by the Legal Metrology Act, 2009. In simple terms, MRP is a manufacturer calculated price which is the highest price that can be charged for…

E-way Bill Amendment Kerala

Kerala E-way Bill Amendment Under the powers available under rule 138 (14) (d) of the Kerala State Goods and Service Tax Rules, 2017, the Commissioner of State Tax, Kerala, vide notification no. 3/2018- State Tax dated 14th May, 2018, has…

Electronic Cash Ledger

Electronic Cash Ledger Electronic cash ledger is a cash ledger in electronic mode on GST portal. Electronic cash ledger contains details of all the deposits made by a taxpayer under GST. Tax Deducted at Source (TDS) and Tax Collected at…