GST Tip – 399

As per Notification No 56/2017 – Central Tax , GSTR – 3B has to be filed on monthly basis till 31st March 2018. GSTR – 3B has to be used for discharge  liability towards tax, interest, penalty, fees or any other amount payable under GST.


GST Tip – 398

As per Notification No 66 – Central Tax , GST is not required to be levied on receipt of advance from the customers in case of supply of goods. This notification suppresses the  Notification No. 40/2017-Central Tax  which exempted for levy of GST of advance receipts from customers with a turnover less than Rs 150 Lacs.

GST Tip – 396

As per Notification No 55 – Central Tax for processing of refunds manually,  a new form has been introduced and it is known as FORM-GST-RFD-01 A. This form is applicable for a casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable persons.

GST Tip – 395

New rule 107A has been added wide Notification No 55 – Central Tax , which includes the manual filing of the application for an advance ruling, intimation, reply, declaration, statement or issuance of the notice, order or certificate and relevant forms have been modified accordingly to support this.

GST Tip – 394

New rule 97A has been added wide Notification No 55 – Central Tax  for processing of refunds manually in Chapter X after Rule No 97. As per Rule 97A, for refunds processing  or procedure, including the manual filing of the refund application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”