RB CO.

Advisory for Taxpayers regarding Blocking of E-Way Bill (EWB) generation facility resume after 15th August, 2021. 04/08/2021 1. As you might be aware that the facility of blocking E way bill generation had been temporarily suspended due to pandemic, in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their return in Form GSTR-3B / statement in CMP-08, for a consecutive period of two months / Quarters or more. 2. The government has now decided to resume the blocking of EWB generation facility on the EWB portal, for all the taxpayers in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, from 15th August onwards. 3. Thus, after 15th August 2021, the System will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08, and restrict the generation of EWB in case of: Non filing of two or more returns in Form GSTR-3B for the months up to...

FAQ – To Opt Composition Scheme (Explained under GST) 1. How to opt for the Composition Scheme in GST? You can opt for the Composition Levy under GST if you are a regular taxpayer with an aggregate annual domestic PAN-based turnover as specified from time to time. However, you cannot opt for the Composition Levy if you are/you make: - any supply of goods which are not liable to be taxed under this Act - inter-state outward supplies of goods - supplies through electronic commerce operators who are required to collect tax under section 52. - a manufacturer of notified goods - a casual dealer - a Non-Resident Foreign Taxpayer - a person registered as Input Service Distributor (ISD) - a person registered as TDS Deductor/Tax Collector 2. How do I apply for Composition Scheme if I am already registered as a regular taxpayer? To opt for the Composition Levy, perform the following steps on the GST portal: Log in to the Taxpayers’ Interface Go to  Services > Registration > Application...