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.
School/ Colleges Services provided by educational institutions have been kept outside from the Goods and Services Tax (GST). Here educational institutions mean any of the institutions providing services by way of:- Pre-school education and education up to higher secondary school or equivalent or Education as a part of a curriculum for obtaining a qualification recognized