Income Tax

Instances of Delay in registration reported by some Taxpayers despite successful Aadhar Authentication by Rule 8 and 9 CGST, Rules, 2017-reg

In accordance with Rule 9 of the Central Goods and Services Tax (CGST) Rules, 2017, pertaining to the verification and approval of registration applications, following is informed: Where a person has undergone Aadhaar authentication as per sub-rule (4A) of rule 8 but has been identified in terms of Rule 9(aa) by the common portal for […]

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Advisory on Payment through Credit Card (CC)/Debit Card (DC) and Unified Payments Interface (UPI)

To facilitate the taxpayer registered under GST with more methods of payment, two new facilities of payment have now been provided under e-payment in addition to net-banking. The two new methods are Cards and Unified Payments Interface (UPI). Cards facility includes Credit Card (CC) and Debit Card namely Mastercard, Visa, RuPay, and Diners(CC only) issued

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Advisory for Online Compliance Pertaining to ITC mismatch -GST DRC-01C

Difference in Input Tax Credit (ITC) available in GSTR-2B & ITC claimed in the GSTR-R3B 1. It is informed that GSTN has developed a functionality to generate automated intimation in Form GST DRC-01C which enables the taxpayer to explain the difference in Input tax credit available in GSTR-2B statement & ITC claimed in GSTR-3B return

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