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GSTN has enabled online filing of letter of Undertaking LOU

Instructions for filing LUT online on GST Portal are given below:- 1.  Go to User Services and Select the Tab “Furnishing Letter of Undertaking” 2.  Select the Financial Year for which you want to furnish the LUT 3.  If you have already furnished LUT Offline, for previous period, please attach the same here and continue to file your application 4.  If you’re filing LUT, please read and select all the …Read More

Settle IGST refund due to invoice mismatch on Priority basis: CBEC Chief

Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs North Block, New Delhi – 110 001 Tel. : +91-11-23092849, Fax : +91-11-23092890 E-mail : [email protected]   Vanaja N.Sarna  Chairman DO.No.08/CH(EC)/2018 Dated 23rd February, 2018 Dear Colleagues, Chennai Customs Zone has taken up a Time Release Study (TRS) both for the Sea and Air cargo for the month of January 2018. This is perhaps the first combined TRS for …Read More

Govt Revises Application for 12A Registration of Religious or Charitable Trusts

  The Central Government, recently revised Rule 17A and Form 10A seeking more details from religious or charitable trust applying for registration under section 12A of the Income Tax Act, 1961.  A notification issued by the Central Board of Direct Taxes (CBDT) prescribed the documents required for making an application under section 12A of the Act. They are, where the trust is created, or the institution is established, under an instrument, …Read More

GSTN changes GSTR 3B filing mechanism , makes it user friendly

GSTN have modified few aspects of GSTR 3B filing with effect from today. While Filing the GSTR 3B , it is prompting the same. Following Changes have been done to the GSTR 3B online filing process by GSTN, 1) User will have to Fill either CGST or SGST/UGST amount, other taxes columns will get auto filled. 2) User can now save the Form on confirming details filled in the Table. You …Read More

Audit under GST Act 2017

Under GST Audit would be done in Two Ways: Section 65 (compulsory audit by tax authorities) Section 66 (special audit by chartered accountant or cost accountant) What is an Audit? As per Section 2(13) of CGST Act, 2017’audit’ means the examination of records and other documents maintained or furnished by the registered person under this Act or rules made there under or under any other law for the time being …Read More

GST composition scheme: A complete guide for small businesses

The composition scheme which we are witnessing under GST is a carry over from earlier taxation law and was implemented under the respective State VAT Laws with conditions applied on eligibility for the scheme accordingly. Alternatively GST composition scheme assures greater compliance without the requirement of maintaining records. Any taxation system whether be Direct Tax or Indirect Tax levy each taxation system  has got some prescribed rules or regulations which must be …Read More


Taxpayers guide on making changes in the refund application. For more information on Refund, please visit the Help section on the GST Portalhttps://t.co/B5b01kNqjM https://t.co/1vXVdeqpv0