SCO 30-A, 2nd Floor, Bhagat Singh Market, Old Sunny Enclave, Kharar, Kharar, Punjab 140301
Applicability of GST under RCM for Hotel / Tour booked abroad Whether the same will be covered under Import of Services. The term ‘reverse charge’ as defined in the Act is reproduced below: ‘’reverse charge’’ means the liability to pay tax by the recipient of goods or services or both instead of the supplier
HOW TO CLAIM REFUND OF LATE FEES ERRONEOUSLY DEPOSITED UNDER IGST HEAD As per section 47 of the CGST Act, 2017, any registered person who fails to furnish the details of outward or inward supplies required under section 37 or section 38 or returns required under section 39 or section 45 by the due date
The expression “tour operator” is defined in entry No. 23 of notification No. 11/2017-Central Tax (Rate) dated 28.6.2017 as under:- “Tour operator” means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sight-seeing or other similar services) by any mode of transport and includes any person
Counter Party Submit Status in GSTR-2A (Yes) means GSTR-1 by Supplier is final & no changes allowed. Counter party status >> yes means now you can avail credit of that in GSTR – 2 GSTR – 2A Counter Party Submit Status – NO. GSTR – 2 GSTIN is visible but it says ‘0’ invoice. /
Draft Reply for GST Notices Form 3B and 2A Draft Reply after confirmation of applicability could include the following points provided: Date ———- RPAD/ Speed Post To: GST Officer ( issuing notice) CC to Commissioner SGST Dear Sir, Sub: Reply to ASMT 1 difference in credit in addition to reply online.