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Reversal of wrongly availed Cenvat Credit under GST and Inadmissible transitional credit
It is clarified that as an alternative method, taxpayers may reverse the wrongly availed CENVAT credit under the existing law and inadmissible transitional credit through Table 4(B)(2) of FORM GSTR-3B.
E way Bill effective date notified
The Central Board of Excise and Customs vide Notification no. 74/2017 – Central Tax dated December 29, 2017 has appointed February 01, 2018 as the date from which the provisions of E-way bill shall come into force.
CBEC-Clarification on filing of Returns under GST- Part-1
The
GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has taken certain decisions in regard to filing of returns by
taxpayers. Subsequently, various
representations have been received seeking clarifications on various aspects of return filing
such as return filing dates, applicability
and
quantum of late fee, amendment of errors in
submitting / filing of FORM GSTR-3B and other related queries. In order to consolidate the information in various notifications and circulars regarding return filing and to ensure uniformity in implementation across field formations, the Board, in exercise of its powers
conferred under section 168 (1)
of the Central Goods and Services Tax Act, 2017 hereby clarifies the following issues:
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