GST Tip – 391

An appeal against the advance ruling issued under sub-section (6) of section 98 shall be filed by the concerned officer or the jurisdictional officer in the common portal in FORM GST ARA-03 and for filing the appeal no fee shall be payable by the officer.

Advertisements

GST Tip – 388

An application for an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49.

GST Tip – 382

The final acceptance for the claim of input tax credit in respect of any tax period, for the matched tax invoice, debit note or for IGST paid on imports shall be made available electronically to the registered person making such claim in FORM GST MIS-1 through the common portal.

GST Tip – 379

The details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2 shall be made available to the supplier electronically in FORM GSTR-1A through the common portal and such supplier may either accept or reject the modifications made by the recipient and FORM GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifications accepted by him.

GST Tip – 312

As per Rule 117, the amount of credit specified in the application in FORM GST TRAN-1 shall be credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on the common portal.