Kerala Flood Additional Cess
Enforcement of additional cess on goods and services is done to raise funds to rebuild the state after the devastating floods of 2018. Additional Flood cess will come into effect from 01/06/2019.
Key Highlights for the same are as follows:-
Rate of cess to ..
In this article you will get to know about all the 4 Types of ITC Forms available at GST Portal in brief and will help to get a clear understanding about them by reading CRUX.
There are 4 types of ITC Forms, which are as follows:-
ITC 01 - ITC for new GST Registration
ITC 02 - Transfe..
Reversals explained in Detail are as Follows-
Rule 37 - 180 Days Non Payment
Rule 39 - Credit note issued to ISD
Rule 42 - Inputs used for Exempted Supplies/Personal Use
Rule 43 - Capital Goods used for Exempted Supplies/Personal Use
Rule 37(2) - 180 days Non Payment
CBIC Clarification on Application for Revocation of Cancellation of GST Registration
CBIC has issued Circular No. 99/18/2019-GST dt 23 April 2019 for Clarifications on issues relating to filing of application for revocation of cancellation of GST registration in terms of Removal of Difficulty Ord..
Goods transport agency
Transportation of Goods by Road In terms of Notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 (sr.no.18), the following services are exempt from GST Services by way of transportation of goods (Heading 9965):
(a) by road except the
(i) a goo..