Archives for 2018
Uttar Pradesh notifies transporters to use RFID tag under GST
RFID tag under GST Uttar Pradesh has notified that the transporters who are required to furnish information in FORM GST EWB-01 are required to obtain an RFID tag under GST. …
GST rate for fertilisers and organic manure and HSN code
GST rate for Fertilisers and Organic Manure has been important for agriculture sector as they are one of the major farm supplies. There have been instances of confusion regarding the…
Can Advance Ruling determine place of supply
Question: Can Advance Ruling be sought to determine the Place of Supply? Answer: There have been several instances wherein taxpayers faced confusion regarding the determination of the place of supply…
Function entrusted to a Municipality under article 243W
Question regarding the function entrusted to a Municipality under article 243W of the Constitution gets raised in GST very often because of the exemption list notified vide Notification No. 12/2017- Central Tax…
When E-way bill is not required to be generated
E-way bill has been mandated by the government for inter-state/intra-state movement of goods but there are certain cases when E-way bill is not required to be generated. Such situations wherein E-way…
What is Payment Voucher in GST and when is it issued
What is Payment Voucher in GST? Payment voucher is a document which evidences for the transaction which has taken place or in the other words can be said as proof…
FAQs on payment on voluntary basis
Following are the general FAQs on payment on the voluntary basis 1. What is the facility for Payment on Voluntary Basis? Payment on Voluntary Basis is a facility given to…
Can GST officer purchase the goods or services to test compliance?
Question - Can GST official test purchase the goods or services from any person to check the compliance of GST? Answer - Yes, such test check can be undertaken to…
Treatment of Priority Sector Lending Certificate under GST
Priority Sector Lending Certificate under GST have been subjected to Reverse Charge Mechanism, but first let's understand what is the concept of PSLC. What is Priority Sector Lending Certificate? As per…