Tag: Input Tax Credit (ITC)
CBIC clarifies issues relating to apportionment/ transfer of input tax credit (ITC) in the cases involving business reorganization, like merger, demerger, amalgamation, etc., u/s 18(3) of the CGST Act …
CBIC has notified that last date for submission of declaration in Form GST TRAN-1 has been further extended upto 31 March 2020, under CGST Rule 117(1A), in certain cases …
CBIC prescribes Standard Operating Procedure (SOP) to be followed for submission of certain information by exporters whose scrolls have been kept in abeyance for verification.
CBIC has further extended the deadline/ time limit for filing the declaration in respect of goods dispatched to a job worker or received from a job worker in FORM …
CBIC has issued Circular No. 98/17/2019 GST dt 23 April 2019 for Clarifications on issues relating to Order of Utilization of Input Tax Credit (ITC) under GST, specially in …
CBIC has issued a clarification in respect of 'Transfer of Unutilised Input Tax Credit (ITC) in the case of death of Sole Proprietor' to the Transferee/ Successor, along with …
CBIC has issued a circular for Clarifications on certain issues relating to casual taxable person under GST and recovery of excess Input Tax Credit (ITC) distributed by an Input Service …
CBIC has notified that the GSTR-3B last date for the month of Sept. 2018 has been extended from 20 Oct. 2018 to 25 Oct. 2018. It may be noted …
CBIC clarifies that deadline for availing the ITC for FY 2017-18 will continue to be 20 Oct. 2018 (i.e. due date for filing GSTR-3B of Sept. 2018) except in …
CBIC has issued Clarifications for Uniform Procedure relating to recovery of arrears under the existing law (Central Excise Duty/ Service Tax) and reversal of inadmissible Cenvat credit as Transitional Credit/ …