Form GST ITC-02
Form GST ITC-02 is a statutory form prescribed under Rule 41 of the CGST Rules, 2017, enabling the transfer of unutilized Input Tax Credit (ITC) from one registered entity to another in
GST Provisions for Goods sent to Job Worker
The Goods and Services Tax (GST) framework permits a registered principal (manufacturer or supplier) to send inputs and capital goods to a job worker without immediate payment of tax. The concept of “job work” enables outsourcing of processes such as treatment, processing, assembly, or any other activity on goods belonging to the principal. To ensure smooth tax compliance and avoid revenue leakage, GST law prescribes conditions, timelines, documentation, and reporting obligations related to such transactions.
Display of registration certificate and GSTIN on the name board
The display of the Registration Certificate and GSTIN (Goods and Services Tax Identification Number) on the name board of a business is a regulatory requirement under the GST law in India. Here’s a breakdown of the rule and what needs to be done:
Form GST PMT-04
• Form GST PMT-04 is a grievance redressal tool available to taxpayers if there’s a discrepancy in the Electronic Credit Ledger/ Cash Ledger/ Liability ledger. If a registered person finds any mistake in their electronic liability ledger, they must inform the concerned officer by submitting FORM GST PMT-04 through the GST portal. [As per Rules 85(7), 86(6) & 87(12) of the Central Goods & Service Tax Rules, 2017 (CGST)]
GST REG 26
Every person granted provisional GST registration must apply for final GST registration within 90 days (3 months) from the date of provisional registration
GST REG 21
A taxable person may request revocation of the cancellation by submitting Form GST REG-21 if they feel wronged by the termination of their GST registration
GST REG 18
Form GST REG-18 is filed by the taxpayer in response to a notice issued in Form GST REG-17 by the GST officer. The taxpayer can submit a reply to show-cause notice if they believe the cancellation of GST registration is unfair or invalid.
GST REG 14
The registered person shall, within a period of 15 days of change, submit an application in Form GST REG-14 via electronic mode.
GSTR-1A
GSTR-1A has been introduced vide Central GST (Amendment) Rules, 2024 on July 10, 2024 (through Notification No. 12/2024 – Central Tax)
Form GST DRC – 22A
Form GST DRC – 22A: Application for filing objection against provisional attachment of property