GST - Goods and Service Tax

Understanding

GST Understanding Document

Law

• States Compensation Act
• The Central Goods And Services Tax Act,
• The Integrated Goods And Services Tax Act
• The Union Territory Goods And Services Tax Act

Rules

• Registration
• Tax Invoice, Credit And Debit Notes
• Input Tax Credit
• Payment Of Tax
• Determination Of Value Of Supply
• Refund

Forms / Formats

• Registration Forms
• Refund Forms
• Input Tax Credit(ITC) format
• Payments Formats

Rates

• GST Rate Schedule For Goods
• GST Compensation Cess Rates for Different Supplies
• Schedule Of Gst Rates For Services As Approved By GST Council
• Services Under Reverse Charge As Approved By GST Council

Learnings Together

• Tax Working Example
• Invoice Format

GSTR1 Process

• Guidelines
• GSTR1 Process - SOP (Standard Operating Process)

Government Links

• CBEC
• GST Website

Latest GST Notifications:

• Notification 48: CBIC has given power to comissioner to extend the due date of filing GST TRAN-1 for the assesses who faced technical difficulties. The extension can be latest upto 31st March, 2019 vide notification no. 48/2018-Central Tax ,dt. 10-09-2018
Download Notification

• Notification 49: CBIC has issued Audit forms (FORM GSTR 9C) vide Notification no. 49/2018-Central Tax ,dt. 13-09-2018 which is to be filed by 31st December, 2018
Download Audit Form

• Notification 50: CBIC has issued Notification No. 50/2018-Central Tax ,dt. 13-09-2018 notifying certain class of assesses to deduct tax at source (TDS) under GST
Download TDS Notification

• Notification 51: CBIC has issued Notification No. 51/2018-Central Tax ,dt. 13-09-2018 notifying certain class of assesses to collect tax at source (TCS) under GST
Download TCS Notification