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Instruction No. 04/2024 – GST | GSTN Mapping Process Updated

A reference has been received from the DGoV, CBIC, New Delhi stating therein that a GST officer, mapped in the GSTN portal, was not de-mapped with immediate effect after his relieving from the charge, which resulted into fraudulent sanction of refund by the officer.

Instruction No. 03/2024-GST: Applying para 2(g) of Instruction No. 01/2023-24-GST (Inv.) dt. 30-3-2024 in Audit.

The scenario may arise in a CGST Zone where an issue investigated by one of the (Pr.) Commissioners is based on an interpretation of CGST Act/ Rules,

Instruction No. 02/2024-GST: Guidelines for Second special All-India Drive against fake registrations– regarding.

Attention is invited to the Instruction No. 01/2023-GST dated 04.05.2023 vide which guidelines were issued for conducting a special All-India drive during the period from 16th May 2023 to 15th July 2023

Instruction No. 01/2024-GST: Guidelines for initiation of recovery proceedings before three months from the date of service of demand order- reg.

Attention is invited to sub-section (1) of section 79 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act’),

Instruction No. 01/2023-24-GST (Inv.): Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers – reg.

The undersigned is directed to say that the matter of CGST field formations following a uniform procedure in undertaking enforcement activities, with or involving regular taxpayers, which incorporates aspects related to the ease of doing business, was considered by Board.

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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.

Notification No. 14/2023 – IT(R): Amendment in Actionable

Explore the changes in GST on actionable claims like betting, lottery, and online gaming per Notification No. 14/2023 – Integrated Tax (Rate). Effective from Oct 1, 2023.

Notification No. 21/2018 – Central Tax Explained

Notification No. 21/2018 – Central Tax introduces the Fourth Amendment to CGST Rules covering refunds, Consumer Welfare Fund, and new forms.

Rule 105. Certification of copies of advance rulings pronounced by the Authority.-

Important Keyword: advance rulings, Authority. Table of Contents GST Rule 105. Certification of copies of advance rulings pronounced by the Authority.- GST Rule 105. Certification of copies of advance rulings pronounced by the Authority.- A copy of the advance ruling...

Corrigendum to Notification No. 07/2018 – Integrated Tax (Rate)

Corrigendum to Notification No. 07/2018 – Integrated Tax (Rate) corrects Schedule III rate & wording errors. Full GST compliance guide.

Section 51. Tax deduction at source.-

(a) a department or establishment of the Central Government or State Government; or

Circular No. 246/03/2025 – GST |Late Fee on GSTR-9C Filing

Circular No. 246/03/2025 – GST clarifies that no separate late fee applies for GSTR-9C delay. GSTR-9 late fee suffices. Know the rule & avoid penalty with Finodha.

Section 10. Amendment of article 270.

(i) in clause (1), for the words, figures and letter “articles 268, 268A and 269”,the words, figures and letter “articles 268, 269 and 269A” shall be substituted;

Section 66. Special audit.-

(2) The chartered accountant or cost accountant so nominated shall, within the period of ninety days, submit a report of such audit duly signed and certified by him to the said Assistant Commissioner mentioning therein such other particulars as may be specified:

Notification No. 42/2017 – Central Tax Explained

Notification No. 42/2017 – Central Tax extends the deadline for filing FORM GSTR-5A for July–Sept 2017 for OIDAR service providers to 20 Nov 2017.

Notification No. 07/2022 – Central Tax (Rate) GST Update

GST Notification No. 07/2022 adds GST on pre-packaged & labelled food items like rice, curd, jaggery. Effective from 18th July 2022. Learn compliance updates.