Domestic Company wants to opt for 22% tax is not eligible to set off of brought forward loss on account
Rule 61(5) has been amended to specify that, in a case where the due date for furnishing the returns GSTR-1
Background: In the case of appeals against the rejection of the refund application, the credit amount is not re-credited to
Conditions: If the claim is for a refund of the accumulated input tax credit on account of : a. Exports
As per the existing procedure, the proper officer shall finalize the refund claim and issue payment advice; later, the disbursement
Rule 21A talks about the suspension of the registration. The sub-rule 3 specifies that the supplier should not make any
The govt. has notified that filing annual returns is optional for the taxpayers with turnover up to 2 Crores for
Due dates for GSTR-3B, GSTR-1 Notification / Order Return Related to Period Due date 44/2019 GSTR-3B_Monthly All Oct’19-Mar’20 20th of
The total ITC claimed should not be more than 120% of the credit available as per Invoices / Debit notes