Prof. Dippak - IDT

FA 2025 (No 1 and No 2) - take note of as to which provisions are applicable for M25 Examination .....

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Supply of Metal Scrap- Various Scenarios under GST. - importnat for M25 Exams

Clarification on mechanism for providing evidence of compliance of conditions of Sec 15(3)(b)(ii) by suppliers

Applicability of GST - Incentives received under The RuPay Debit Cards and BHIM-UPI Incentive Scheme

Sample Chapter of QB which is going to be released in Mid Feb.... (Save ur efforts by reading comprehensive and error-free and updated QB)

https://x.com/explore

Concept of Specified Premises under GST — what it means, how it’s defined, and its implications for hotels, restaurants, and electronic commerce operators or ECOs. #GST#ECO#Deemedsupplier#Resturant#hotel

Affiliation of Colleges / Schools - GST liability

Recent Amendments in Exemptions (as applicable for May 2025 Exams):

Manner of filing appeal - with First AA vs with GSTAT

Section 120 of the CGST Act, 2017 - appeal not to be filed in certain cases - reduction of government litigation - fixing monetary limits for filing appeals/ applications by the department before GSTAT, HC, SC

Various manner of discharge of tax liability by a RP - RCM, FCM & Deemed Supplier (ECO- Sec 9(5). - permissibility of utilising ITC

Circular No. 243/37/2024-GST -- Dated: 31st Dec, 2024:: Clarification on various issues pertaining to GST treatment of vouchers

Incentives received by ACQUIRING BANK- further shared with other stakeholders under the ‘RuPay Debit Cards and BHIM-UPI Incentive Scheme’.- GST applicability thereon

Circular No. 215/9/2024-GST Dated: 26th June, 2024- Clarification on taxability of salvage/wreck value earmarked in claim assessment of damage caused to motor vehicle.

CBIC Circular 213/07/2024-GST :

Circular No 219/13/2024-GST (Dated: 26th June, 2024): Clarification on availability of ITC on ducts and manholes used in network of OPTICAL FIBER CABLES (OFCS) in terms of section 17(5)

Circular No. 231/25/2024-GST (Dated: 10th Sep, 2024): Clarification on availability of ITC in respect of DEMO VEHICLES.

Circular No 217/11/2024-GST : Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor

VERY IMPORTNAT: Applicability of ‘Sec 16(4) time-limitation’ i.r.o. inward supplies under RCM

Releasing in Mid Feb

Answer as applicable for May 2025

Revised for M25 Exams

Bare Act & Rules (updated)

Manufacture in Bonded Warehouse - Sec 65

"Step into 2025 with positivity and excitement! 🌈 May this year reward you with happiness, health, and success in all you do. Happy New Year! 🎊"

Invoicing for Online Services to URP - Details of 'State of unregistered recipient' is to be captured mandatorily as that will be used for determination of POS u/Sec 12(2) of IGST Act- 55th GST Council Meeting

*जीवन का शानदार वर्णन !!*
👇✍👇
विनोद खन्ना द्वारा लिखी गई किताब
में से मुझे यह पंक्तियां बहुत पसंद
आई......... !!
जब मुझे पर्याप्त आत्मविश्वास मिला..
तो मंच खत्म हो चुका था.... जब मुझे
हार का यकीन हो गया तब मैं जीता...
जब मुझे लोगों की जरूरत थी...
उन्होंने मुझे छोड़ दिया.... जब रोते
हुए मेरे आँसू सूख गए.... तो मुझे रोने
के लिए कंधा मिल गया.... जब मैंने
नफरत की दुनिया में जीना सीख
लिया... किसी ने मुझे दिल की गहराई
से प्यार करना शुरु कर दिया.... जब
सुबह का इंतजार करते करते मे सोने
लगा... सूर्य निकल आया..... यही
जिंदगी है... कोई फर्क नहीं पड़ता कि
आप क्या योजना बना रहे हैं आप
कभी भी नहीं जान पाते हैं कि जीवन
आपके लिए क्या योजना बना रहा
है... !! सफलता आपका दुनिया से
परिचय कराती है और असफलता
आप को दुनिया का.... !! इसलिए
हमेशा हर हाल में खुश रहो.... !!
अक्सर जब हम आशा खो देते हैं और
लगता है कि यह अंत है भगवान ऊपर
से मुस्कराते हैं और कहते हैं कि...
शांत रहो वत्स...यह सिर्फ एक मोड़ हे
अंत नहीं... !!!!! शांत रहो... !!
✍✍✍👆🙏

Channel photo updated

Channel name was changed to «Prof. Dippak - IDT»

Rectification of Mistakes in GSTR-1

tax paid in mala-fide cases: ITC admissible if such demand pertains to Y 2024-25 & onwrds

PoS - amendments/clarifications as applicable for May 25 Examination

Released Now

Keep Fighting for your dreams

Renting of Immovable Property - Applicability of RCM
[3 different entries persisting as to RCM on immovable property]

https://www.instagram.com/reel/C_nO9dpyGq_/?igsh=ejQwcDJ4OHN1eTA5

Archival of GST Returns data on GST portal

Sep 24th, 2024

1. Section 39 (11) of the CGST Act, 2017 , implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, provides that the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return.

2. Further, as per GST portal data policy, data for view of taxpayer to be retained for seven years only. Therefore, the same data policy is being implemented on the GST portal. Thus, return data will not be available to view beyond 7 years for taxpayers.

3. Accordingly, on 01st August 2024 return filed for July 2017 has been archived and on 01st September 2024, data for August 2017 has been archived. Further, this data archival is going to be a monthly activity hence on 01st October, 2024 data of September 2017 shall be taken down from the GST portal and so on so forth.

4. Hence, hereby the taxpayers are advised to download their relevant data from the GST portal for any future reference, if required.

Thanks,
Team GSTN