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GST > Integrated Tax 2021 Notifications

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Notification No. 01/2021 – Integrated Tax Relief Update

Notification No. 01/2021 – Integrated Tax grants reduced GST interest rates for March & April 2021. Relief applies to taxpayers across turnover categories.

Notification No. 02/2021 – Integrated Tax Interest Relief

Notification No. 02/2021 – Integrated Tax grants reduced interest rates for GST dues from March to May 2021. Relief applies to taxpayers of all turnover…

Notification No. 03/2021 – Integrated Tax Update

Notification No. 03/2021 – Integrated Tax: Place of supply for B2B ship MRO services shifted to recipient’s location. Learn key GST implications for shipping industry.

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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. 02/2018 – UTGST Explained

Notification No. 02/2018 – Union Territory Tax (Rate) amends 12/2017 to exempt key services. Full GST compliance guide with FAQs.

Notification No. 15/2018 – Union Territory Tax Explained

Notification No. 15/2018 – Union Territory Tax notifies Appellate Authority for Advance Ruling in UTs without legislature under GST.

Notification No. 31/2021 – CT GSTR-9 Exemption FY 2020-21

Notification No. 31/2021 exempts GST taxpayers with turnover up to ₹2 crores in FY 2020-21 from filing GSTR-9 annual return. Learn eligibility & impact.

Corrigendum to Notification No. 27/2018 – Integrated Tax (Rate)

Corrigendum to Notification No. 27/2018 – Integrated Tax (Rate) corrects “32” to “34”. Issued on 31 Jan 2019. Check impact & compliance.

Notification No. 01/2017 – GST Compensation Explained

Understand Notification No. 01/2017 GST Compensation, its purpose, effective date, legal impact, and role in India’s GST framework.

GST Online Payment | How to Pay Your GST Easily

Make GST online payment easily and securely through government-approved platforms for seamless tax compliance and smooth business operations.

Notification No. 25/2019 – Central Tax Explained

G.S.R. ….(E)— In exercise of the powers conferred by section 164 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

FORM GSTR-9A: Annual Return (For Composition Taxpayer)

Important Keyword: FORM GSTR-9A, Annual Return, Composition Taxpayer. Table of Contents FORM GSTR – 9A Annual Return (For Composition Taxpayer) Verification: Instructions: – FORM GSTR – 9A [See rule 80] Annual Return (For Composition Taxpayer) Pt. I Basic Details 1...

Notification No. 15/2017 – Integrated Tax (Rate) Explained

Understand Notification 15/2017 IGST—SEZ imports fully exempt from IGST. Simple guide, rules, examples & FAQs.

Notification No. 07/2019 – Central Tax (Rate) Explained

Notification No. 07/2019 – Central Tax (Rate) notifies RCM on specified goods/services received by promoters from unregistered suppliers for real estate projects.