How to change status from/to SEZ in GST registration

Reading Time: 2 minutes How to change status from/to SEZ in GST registration How to change status from/to SEZ in GST registration, as of now, many taxpayers who get registered as an SEZ mistakenly and now they want to shift to normal taxpayers.Likewise, the many taxpayers who have registered as a normal taxpayer but they want to shift to
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GTA

Reading Time: 7 minutes Goods Transport Agency in GST | GTA in GST Background of levying the tax on the services of GTA, Goods Transport Agency The levy of Service Tax on Road Transportation Service has always been a contentious issue. The Finance Act, 1997 had levied Service Tax on Goods Transport Operators w.e.f. 16-11-1997 which was subsequently withdrawn after
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De-Activation of IECs

Reading Time: 4 minutes Clarifications on exports related refund issues Circular No. 37/11/2018-GST issued by CBEC to give clarifications on exports related refund issues. It is to ensure uniformity in the implementation of the provisions of the law across field formations of CBEC Board vide Circular No. 17/17/2017 – GST dated 15th November 2017 and Circular No. 24/24/2017 –
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De-Activation of IECs

Reading Time: 8 minutes Imports in GST Regime Introduction Imports in GST Regime, Under the GST regime, Article 269A constitutionally mandates that supply of goods, or of services, or both in the course of import into the territory of India shall be deemed to be the supply of goods, or of services, or both in the course of inter-State
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Processing of refund applications for UIN entities

Reading Time: 4 minutes Processing of refund applications for UIN entities Processing of refund applications for UIN entities, The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has decided that the entities having Unique Identity Number (UIN) may be given centralized registration at the option of such entities. Further, it was also decided that
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GST on Under Construction and Ready-To-Move-In Property

Reading Time: 2 minutes GST on Under Construction and Ready-To-Move-In Property Government of India has issued Clarification about the applicability of GST on Under Construction and Ready-To-Move-In Property, As per GST law, construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire
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26th GST Council Meet Recommendations

Reading Time: 4 minutes 26th GST Council Meet Recommendations   Finance Minister chaired the 26th GST Council Meeting on 10th March 2018 in Delhi, Several decisions were taken in this meeting, the decision of 26th GST Council Meet Recommendations are given below The existing system of filing returns has been extended for another 3months and meanwhile, GOM on the IT
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Reading Time: 3 minutes Recommendations made during the 26th GST Council Meet Return Filing System Recommendations made during the 26th GST Council Meet, The present system of filing of GSTR 3B and GSTR 1 is extended for another three months i.e., April to June, 2018 till the new return system is finalized. A new model was discussed extensively and
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