GST refund on export of goods (With payment of tax)

GST refund on export of goods (With payment of tax)

The exporter is entitled to receive a refund on account of the export of goods with payment of tax. Check out the conditions and process.

Non-resident taxable person under GST

Non-resident taxable person under GST

Non Resident Taxable Person is a person who temporarily supplies within India even though he is not a resident. GST registration is compulsory for non resident.

Withdrawal from GST composition scheme

Withdrawal from GST composition scheme

Composition dealer can opt-out of the composition scheme by his choice by filing form GST CMP 04 on GST portal. Read more on withdrawal from the composition scheme.

How to file a reply suo moto cancellation notice in GST?

How to file a reply suo moto cancellation notice in GST?

To file a reply to the GST cancellation notice, visit the GST portal and navigate to the Services and click on the application for filing clarifications

Suo Moto Cancellation of GST registration

Suo Moto Cancellation of GST registration

Suo Moto cancellation under GST means cancellation of registration by the officer on its own motion. The officer must have a valid reason for initiation of proceedings.

Suo Moto Registration under GST

Suo Moto Registration under GST

Suo moto GST registration can be initiated by the proper officer where he finds that taxpayer has failed to apply for registration under Goods & Services Tax.

Blocked credit under GST

Blocked credit under GST

Section 17(5) of the CGST act specifies certain goods or services as Blocked Credit. List of cases when input tax credit is not available under GST.

GST on freelancer services

GST on freelancer services

All GST provisions relating to service providers shall apply to freelancers. GST rate would be 18% for freelancer services if no specific rate is notified

Imports under GST

Imports under GST

Under the GST regime, import of goods or services shall be deemed to be inter-state supplies and would be subject to Integrated tax.

GST website: FAQs on Electronic Credit Ledger

GST website: FAQs on Electronic Credit Ledger

Electronic credit ledger is maintained electronically by the GST official site. Here is a complete list of FAQs related to the electronic credit ledger under GST

E-way bill via SMS

E-way bill via SMS

To generate e way bill without login, the user has to send the SMS in a prescribed format to a designated number. SMS must be accurate to create the correct e-way bill through SMS

List of goods exempted under GST

List of goods exempted under GST

Compiled list of GST exempted goods with chapter and HSN code

E-way bill exempted goods list

E-way bill exempted goods list

Certain goods are exempted from e-way bill rules. The movement of exempted goods does not require a generation of e-way bill