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.

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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.”

GST Tip – 300

As per Rule – 9 of the CGST Rules, once the application for registration is filed and acknowledgement is issued, FORM GST REG-03 will be sent electronically to the applicant within 3 working days if there are any discrepancies in the application form. If no communication is received within 3 working days it is deemed to be accepted.