Articles by Ram Avtar Singh

The HSN reporting changes in Table-12 of GSTR-1

Ram Avtar Singh 30 May 2025 at 08:49

Manual entry of HSN codes is no longer permitted. Taxpayers must select the appropriate HSN code from a predefined dropdown list.

Reverse Charge Mechanism (RCM) on Steel Scrap

Ram Avtar Singh 26 May 2025 at 08:49

RCM on metal scrap from unregistered dealers and 2% TDS on B2B supply notified under GST. Learn rules, GSTR-7 filing, penalties, and latest updates.

GST E-Invoice System and the E-Way Bill System

Ram Avtar Singh 24 May 2025 at 08:40

The Indian Goods and Services Tax (GST) system, introduced in July 2017, has revolutionized indirect taxation. To improve compliance, transparency, and automation in tax administration, the government has implemented two major digital systems

Central Excise -A guide to Assessees

Ram Avtar Singh 14 February 2011 at 11:50

Central Excise duty is an indirect tax which is levied and collected on the goods/commodities manufactured in India. Generally, manufacturer of commodities is responsible to pay duty to the Government. This indirect taxation is admin

Conditions for allowing CENVAT credit

Ram Avtar Singh 04 January 2011 at 12:08

Conditions for allowing CENVAT credit.- (1) The CENVAT credit in respect of inputs may be taken immediately on receipt of the inputs in the factory of the manufacturer or in the premises of the provider of output service: Provided that

Efiling return of Excise & service tax

Ram Avtar Singh 14 June 2010 at 11:53

What is ACES - ACES stands for Automation of Central Excise and Service Tax. It is a centralized, web based software application which automates various processes of Central Excise and Service Tax for assessees and department, and gives complete end

Excise INVOICE SYSTEM

Ram Avtar Singh 07 December 2009 at 10:08

INVOICE SYSTEM1. Introduction1.1 An invoice is the document under cover of which the excisable goods are to be cleared by the manufacturer. This is also the document which indicates the assessment of the goods to duty. No excisable good