GST TIP – 448

As per Circular No. 05/2018-Customs, the exporters have to fill the Table 6A of the GSTR – 1
with correct details like the Invoice number, Taxable value, IGST paid, Shipping Bill number,
Shipping Date and Port Code. If the above values are missing or not matching the refund
application will not be processed.


GST TIP – 447

As per Circular No. 05/2018-Customs, Exporters have to file GSTR 3B with taxable value for
export and IGST paid against exports indicated in appropriate fields before filing of the
application for the refunds by the taxpayer under GST.

GST TIP – 446

As per the new features released in the GSTN portal, at the time of utilization of the input tax credits, if there is any shortage of the input tax credit, the challan will be created directly with the amount of the tax payable by the taxpayer.

GST TIP – 445

As per Circular No 35 dated 5 th March 2018, there is no change in the levy on services supplied
by member of an unincorporated joint venture (JV) to the JV or to other members of the JV, or
by JV to the members, essentially remains the same as it was under service tax law.

GST TIP – 444

As per Circular No 34 dated 1 st March 2018, the services provided by DISCOMS such as
application fee for releasing connection of electricity, rental charges on meters, testing fee on
meters, capacitors or transformers, labor charges, charges collected for issue of duplicate bill are
considered as taxable supplies and GST is to be levied on those charges.