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GST - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Grant of provisional refund - The term "Payment advice" to be ...

GST

June 29, 2019

Grant of provisional refund - The term "Payment advice" to be replaced with "Payment order" from the date to be notified - Rule 91 of the Central Goods and Services Tax Rules, 2017

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  1. Order sanctioning refund - The term "Payment advice" to be replaced with "Payment order" from the date to be notified - Rule 92 of the Central Goods and Services Tax Rules, 2017

  2. Provisional assessment in terms of Rule 7 of Central Excise Rules - considering genuine difficulties in ascertaining the normal transaction value for goods, provisional...

  3. Order sanctioning refund - Payment order - amount of refund same shall be electronically credited to bank accounts of the applicant on the basis of "a consolidated...

  4. Central Government notifies special procedure by a registered person engaged in manufacturing of the goods - Notification

  5. Suspension of registration - During the suspension period under Sub-rule (2) or (2A), no refund u/s 54 shall be granted - Rule 21A of the Central Goods and Services Tax Rules, 2017

  6. Bill of supply - the bill of supply shall have Quick Response (QR) code, from the date to be notified - Rule 49 of the Central Goods and Services Tax Rules, 2017

  7. Tax invoice - e-Invoicing - the tax invoice shall have Quick Response (QR) code, from the date to be notified - Rule 46 of the Central Goods and Services Tax Rules, 2017

  8. Filing of manual applications for refund - On or before the next date of hearing, the provisional refund due to the Petitioners in terms of Rule 91 of the CGST Rules...

  9. Refund of unutilised input tax credit on account of zero rated supplies without payment of tax - Rule 89(4B) of the Central Goods and Services Tax Rules, 2017 as amended.

  10. Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated...

 

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