GST Tip – 393

An appeal to the Appellate Authority shall be filed in FORM GST APL-01 along with other documents, electronically or as per the process notified by the Commissioner. The provisional acknowledgment will be issued immediately by the appellant authority.




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 – 342

As per sub-section 1 of Section 74 of the CGST Act, the concerned officer will service the notice electronically in FORM GST DRC-01 to the taxpayer where it appears to the tax officer that tax is  not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts to evade tax.

GST Tip – 232

As per the Tax Invoice, Credit and Debit Note Rules, an insurer, banking company or financial institution or non-banking company are exempted from serial numbering & address of the recipient to be shown on tax invoice or any other document issued physically or electronically to the customers for the service charges levied for services but it should contain all other information required to be shown on the tax invoice.

GST Tip – 201

As per the Draft Input Tax Credit Rules, the registered person on sale, merger, de-merger, amalgamation, lease or transfer or change in ownership of business for any reason, furnish the details of sale, merger, demerger, amalgamation, lease or transfer of business, in FORM GST ITC-02 on common portal electronically for the transfer of the Input Tax Credit balance in his electronic credit ledger to the transferee.

GST Tip – 80

The amount of tax deducted by e-commerce operator and filed in return GSTR-8 will be available to the concerned taxable person in Part D of GSTR 2A electronically through the Common Portal and such taxable person may include the same in FORM GSTR-2.