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GST > 2021 Instructions / Guidelines

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Instruction No. 01/2020-21

Corrigendum to Instruction No. 01/2020-21

Field formations have reported that they are facing difficulties in feeding the offence details in the DIGIT Module within 24 hours of the date of detection, as the issue of letter/ Summons may not always culminate in detection of evasion of tax/ duty and it may not be Possible to ascertain the exact modus operandi immediately.

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Corrigendum to Instruction No. 01/2020-21

Field formations have reported that they are facing difficulties in feeding the offence details in the DIGIT Module within 24 hours of the date of detection, as the issue of letter/ Summons may not always culminate in detection of evasion of tax/ duty and it may not be Possible to ascertain the exact modus operandi immediately.

Instructions No. 01/2020-21 GST-Investigation: Instructions/Guidelines regarding procedures to be followed during Search Operation.

Specific instances have come to the notice of the Board and Central Vigilance Commission wherein proper procedures have apparently not been followed during search proceedings and/or the Panchama’s/ statements have not been recorded as per extant guidelines & instructions.

Guidelines for Provisional Attachment of Property Under Section 83 of the CGST Act, 2017

I am directed to refer to the section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the Act”). This section provides for provisional attachment of property for the purpose of protecting the interest of revenue during the pendency of any proceeding under section 62 or section 63 or section 64 or section 67 or section 73 or section 74 of the Act.

Reporting of major cases of GST evasion.

CGST field formations regularly detect cases of GST evasion/ misuse of input tax credit (ITC) facility. Many of these cases involve substantial Government revenue and also involve leading business houses or sensitive issues.

Protocol for sharing of information by Law and Enforcement Agencies & Department with Central Economic Intelligence Bureau (CEIB).

Kind attention is invited towards Board’s Instruction No. 13/2018 — Customs dated 29″ August, 2018 regarding Information Sharing Protocol with CEIB.

Issuance of SCNS in Time Bound Manner– Regarding.

A detailed analysis to pursue trends in cases of GST evasion & fraudulent ITC availment booked viz-a-viz number of SCNS issued against for the FY 2017-18 [w.e.f. July 2017], 2018-19 & 2019-20, have been made and it is observed that in GST evasion cases booked and in the Fraudulent ITC cases booked, during the above-mentioned period, SCNs have been issued only in few cases.

Guidelines for disallowing debit of electronic credit ledger under Rule 86A of the CGST Rules, 2017

Rule 86,4 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as”the Rules”) provides that in certain circumstances, Commissioner or an officer authorised by him, on the basis of reasonable belief that credit of input tax available in the electronic credit ledger has been fraudulently availed or is ineligible, may not allow debit of an amount equivalent to such credit in electronic credit ledger.

Corrigendum to Instruction No. 01/2020-21

Field formations have reported that they are facing difficulties in feeding the offence details in the DIGIT Module within 24 hours of the date of detection, as the issue of letter/ Summons may not always culminate in detection of evasion of tax/ duty and it may not be Possible to ascertain the exact modus operandi immediately.

read more...

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Shielding Your Business: A Comprehensive Guide to Business Continuity Planning (BCP)

Business Continuity Planning (BCP) is like a safety net for businesses, ready to cushion the impact when the unexpected hits. It’s more than just disaster management—it’s a strategic contingency plan ensuring the safety of a company’s assets, processes, and resources against unforeseen disruptions.

FAQs on GST applicability on ‘pre-packaged and labelled’ goods- reg

The changes relating to GST rate, in pursuance of recommendations made by the GST Council in its 47th meeting, are coming into effect from the 18th of July, 2022. One such change is moving from imposition of GST on specified goods when bearing a registered brand or brand in respect of which an actionable claim or enforceable right in a court of law is available to imposition of GST on such goods when “pre-packaged and labelled”. Certain representations have been received seeking clarification on the scope of this change, particularly in respect of food items like pulses, flour, cereals, etc. (specified items falling under the Chapters 1 to 21 of the Tariff), as has been notified vide notification No. 6/2022-Central Tax (Rate), dated the 13th of July, 2022, and the corresponding notifications for SGST and IGST.

FAQ on GST for Traders (Frequently Asked Questions)

Under GST, a trader would be entitled to avail input tax credit paid on their domestic procurements of goods and services unlike the present indirect tax regime. Presently, a significant portion of indirect taxes namely Central Excise and Service Tax form part of the cost component for a trader.

Order No. 01/2022 – GST: Authorization Under CGST Rules

Explore Order No. 01/2022 – GST: Authorisation Under CGST Rules & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Electronic Way Bill in GST

Electronic Way Billi’s a document required for movement of goods and it includes details such as name of consignor, consignee, transporter, the point of origin of the movement of godsend its destination.Electronic Way Bill (e-way bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal.

Order No. 01/2020 – GST: Extension of FORM GST TRAN-1

Explore Order No. 01/2020 – GST: Extension of FORM GST TRAN-1 & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Order No. 01/2020 – CT: Revocation of Cancellation of Reg.

Explore Order No. 01/2020 – CT: Revocation of Cancellation of Reg. & its implications for taxpayers. Get informed and stay compliant with the latest updates.

FAQs On TCS Under GST (Frequently Asked Questions)

As per Section 2(44) of the CGST Act, 2017, electronic Commerce means the supply of goods or services or both, including digital products over digital or electronic network.

FAQs on Anti-profiteering provisions (Frequently Asked Questions)

In terms of Section 171 of the CGST Act, 2017, the suppliers of goods and services should pass on the benefit of any reduction in the rate of tax or the benefit of input tax credit to the recipients by way of commensurate reduction in prices. The wilful action of not passing on the above benefits to the recipients in the manner prescribed is known as “profiteering”.

Order No. 01/2019 – GST: Extension of time limit for TRAN-1

Explore Order No. 01/2019 – GST: Extension of time limit for TRAN-1 & its implications for taxpayers. Get informed and stay compliant with the latest updates.

FORM GST REG-09: Application for Registration of Non Resident Taxable Person

Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature

Circular No. 60/34/2018 – GST: Processing of refund applications filed by Canteen Stores Department (CSD).

With a view to ensuring expeditious processing of refund claims, the Board, in exercise of its powers conferred under section 168(1) of the Central Goods and Services Tax Act, 2017 (hereafter referred to as the ‘CGST Act’),

Section 71. Access to business premises.-

(i) such records as prepared or maintained by the registered person and declared to the proper officer in such manner as may be prescribed;

Circular No. 159/15/2021 – GST: GST Intermediary Services

Learn the scope of intermediary services under Circular 159/15/2021-GST. Understand the definition, conditions, examples, place of supply, and GST implications with practical illustrations.

Rule 4. Effective date for composition levy.

Important Keyword:  rule 3, section 10. Table of Contents GST Rule 4. Effective date for composition levy. - GST Rule 4. Effective date for composition levy. - (1) The option to pay tax under section 10 shall be effective from the beginning of the financial...

Notification No. 25/2019 – Union Territory Tax (Rate) Update

Notification No. 25/2019 – Union Territory Tax (Rate) exempts GST on liquor licence fees. Learn rules, examples, FAQs & compliance tips.

Notification No. 09/2018 – Integrated Tax (Rate) Explained

Notification No. 09/2018 – Integrated Tax (Rate) amends 1/2017 IGST to tax old & used cars on margin at 12%/18%. GST guide with FAQs.

Circular No. 221/15/2024 – GST: GST on HAM Annuity Payments

Understand Circular 221/15/2024-GST on GST time of supply under Hybrid Annuity Model (HAM) projects and taxation of annuity payments.

Notification No. 02/2021 – Central Tax Explained

Explore Notification No. 02/2021 – Central Tax. Learn about changes in jurisdiction of Central Tax officers and its impact on GST compliance and taxpayers.

FORM GST DRC – 17: Notice for Auction of Immovable/Movable Property under section 79(1) (d)

Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs…    and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79.