Form GST CPD – 01
Applicable Section: Section 138 of Goods & Services Tax Act, 2017 & Applicable Rule: Rule 162(1) of Central Goods & Services Tax Rules, 2017
Clarification on Applicability of GST in Certain Cases
CBIC vide its circular no. 206/18/2023 has clarified on issues related to Applicability of GST in certain cases
Clarification on Issues Pertaining to Taxability of Personal Guarantee and Corporate Guarantee in GST
Clarification on Issues Pertaining to Taxability of Personal Guarantee and Corporate Guarantee in GST
Clarification on Determination of Place of Supply in Various Cases
CBIS vide its circular no. 203/15/2023 has clarified on issues related to Determination of Place of Supply
Compilation of Notifications Issued by CBIC in October 2023
Central Govt had vide notifications, has exempted certain categories of goods from the whole of Central Tax leviable thereon under section 9 of the CGST Act, 2017 and whole of the Integrated Tax leviable thereon under section 5 of the IGST Act, 2017.
GSTR-11
GSTR – 11 deals with details of inward supplies of goods/ services to be furnished by a person having UIN and claiming a refund.
GSTR-10
Form GSTR-10 is final return under of CGST Act, 2017. (For taxable person whose registration has been surrendered or cancelled).
Prescribed Limit for E-Invoice has been reduced to Rs. 5 Crore
It has been notified, businesses having annual aggregate turnover exceeding Rs. 5 Crore in a financial year are required to prepare E-Invoice in the prescribed manner in respect of supply of goods or services or both to a registered person.