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Changes made in GST Annual Return-At Glance Considering the problems faced by several tax payers who were struggling to file their annual re

Changes made in GST Annual Return-At Glance

Rule 36(4) ITC Restriction : 12 FAQ's Q1. What is the original source of this Rule 36(4) Section 43A (4) of CGST (Amendment) Act, 2018 which

1. What is Blocking and Unblocking of E-waybill generation Ans: Blocking of e-waybill generation means not allowing the taxpayer to generate

Blocking of GSTN due to Non Filing of Return-Impact on Transporters There are two types of transporters – GST registered transporters and E-

Restriction in Input tax credit availment : New Rule 36(4) of CGST Rule, 2017 As per New Rule 36(4) of CGST Rule, 2017 Input tax credit to b

Calculation of Input tax credit as per new GST Rule 36(4) Rule 36(4) is given below for reference: 36(4) Input tax credit to be availed by a