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R.R.JAGADEESAN, GST PRACTITIONER WELCOMES YOU TO "ABHIVIRTHI" WITH LATEST UPDATES ON GST - GOODS AND SERVICES TAX ACT, IGST - INTEGRATED GOODS AND SERVICES TAX ACT, CGST- CENTRAL GOODS AND SERVICES TAX ACT, SGST - STATE GOODS AND SERVICES TAX ACT, UTGST - UNION TERRITORY GOODS AND SERVICES TAX ACT WITH NOTIFICATIONS, CIRCULARS, FORMATS, GST TAX RATES,PRESS RELEASES, HSN CODES AND OTHER INFORMATION FOR BUSINESS SECTOR AND INDUSTRIAL SECTOR AND SERVICE SECTOR, PRIVATE BANKS, PUBLIC SECTOR BANKS, PUBLIC SECTOR UNDERTAKINGS, STAKEH0LDERS, ACADEMICIANS, STUDENTS AND CHARTERED ACCOUNTANTS AND GST PRACTITIONERS WITH COMPLETE GUIDELINES FOR ONLINE REGISTRATION, ONLINE RETURN FILING, ONLINE PAYMENT AND ONLINE GENERATION OF CERTIFICATES IN GST PORTAL (www.gst.gov.in) As per the Notification No. 78/2020 dated 15th Oct 2020, the tax payers, having Aggregate Annual Turn Over (AATO) above Rs 5 Crore, shall use atleast 6 digit HSN code in the e-Invoices and e-Waybills and other tax payers shall use atleast 4 digit HSN code in E-Invoices and E-Way Bills with effect from 1st October, 2023.-----GSTR-2B WILL BE AVAILABLE IN THE AFTERNOON OF 14TH AS ITS GENERATION COMMENCES AFTER END OF DUE DATE OF GSTR-1/IFF FILING ON 13TH TAXPAYERS MUST FURNISH 4 DIGIT HSN CODES AND 6 DIGIT HSN CODES IF THE AGGREGATE TURNOVER IN THE PRECEDING FINANCIAL YEAR IS BELOW RUPEES 5 CRORES AND ABOVE RUPEES 5 CRORES RESPECTIVELY AND 8 DIGIT HSN CODES IF THE GOODS ARE EXPORTED IRRESPECTIVE OF QUANTUM OF TURNOVER THANK YOU VERY MUCH FOR YOUR VISIT AND BOOKMARKING THIS BLOGSPOT FOR FREQUENT VISITS-----SHARE THE ARTICLES WITH YOUR COLLEAGUES AND FRIENDS USING PRINT FRIENDLY OPTION AVAILABLE ON THE RIGHT SIDE-----TO VIEW MORE ARTICLES PLEASE VISIT AGAIN AND AGAIN. ABHIVIRTHI R.R.JAGADEESAN அபிவிருத்தி R.R.ஜெகதீசன் अभिविरथी R.R.जगदीसन
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Sunday, December 24, 2023

Nerry Christmas Greetings 2023

  

MERRY CHRISTMAS GREETINGS 2023


The birth day of Jesus Christ is known as Christmas which is the most important popular Christian Celebration Festival all over the World. 


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Birth of Jesus Christ is celebrated on the midnight between 24th December and 25th December at 0.00 hours all over the world in all countries.

BIRTH PLACE OF JESUS

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In those days Caesar Augustus issued a decree that a census should be taken of the entire Roman world. (This was the first census that took place while Quirinius was governor of Syria.) It was done because the Roman Government wanted to make sure that everyone in the Empire was paying their taxes correctly.  The census was carried out all over Empire but in Palestine because it was carried out in a Jewish way rattan a Roman way.  This meant that families had to register in their historical tribal town rather than where they lived.  This also meant that Joseph and the very pregnant Mary would have to travel from the town of Nazareth in Galilee to Judea, to Bethlehem the town of David, because he belonged to the house and line of the royal family of David i.e. a journey of about 70 miles (112 Kilometres). He went there to register with Mary, who was pledged to be married to him and was expecting a child.

The journey would have taken about three days and they might have well have arrived in the evening, because if they has arrived earlier in the day, it is more likely that they would have found somewhere to stay.

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In the ancient days there are no guest rooms or inns available for stay. But in ancient days most of the houses would have been shared with the animals that the family kept.  Houses had two levels, the upper/mezzanine level where people slept and the ground floor where the animals slept at night and the family lived during the day.  The animals were a kind of “central heating” at night keeping the house warm.   The ‘guest room’ was often an area on the upper/mezzanine level or even a hut on the flat floor of the house.


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While they were there, the time came for the baby to be born, and she gave birth to her firstborn, a son. She wrapped him in cloths and placed him in a manger, because there was no room for them in the inn.


“JESUS CHRIST BORN IN BETHLEHEM”


Christians all over the world celebrate Christmas in honor of the birth of Jesus Christ in Bethlehem. Various Christmas traditions have been associated with the celebration of Christmas, and different cultures celebrate different ways.

The angel who appeared to the shepherds the night of Jesus’ birth said, “I bring you good news that will cause great joy for all the people. Today in the town of David a Savior has been born to you; he is the Messiah, the Lord”.


We celebrate Christmas because, as the angel said, the birth of Jesus Christ is “good news.” Good news is meant to be celebrated. In fact, the angel said the news of Jesus’ birth would cause “great joy” and would be “for all the people”—the joyful celebration would be universal.

People around the globe would be glad for this occasion.

WHY WE CELEBRATE CHRISTMAS?

We celebrate Christmas because, as the angel said, “A Savior has been born to you; he is the Messiah, the Lord.” The three titles the angel applies to Jesus are important.

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Jesus is the Savior who delivers us from sin and death. He is the human Messiah (or Christ) who fulfills the Law and the Prophets, showing that God is faithful. He is the divine Lord who has entered our world: the Almighty has taken on human flesh; God and man have been fused together in an indivisible, eternal bond; God is truly with us in celebrating Christmas, we celebrate the Savior, because we needed deliverance. We celebrate the Christ in whom all of God’s promises are “Yes” and “Amen”. We celebrate the Lord who in humility took on “the very nature of a Servant for oursakes.

CHRISTMAS CELEBRATIONS AT VATICAN CITY

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Vatican City comes alive at Christmastime, with special masses and gatherings in celebration of the birth of Christ. Typically, a midnight mass is held on Christmas Eve inside St. Peter’s Basilica. Christmas Day features an event at noon, when onlookers converge at St. Peter’s Square to listen to Benedict recite a holiday reading from his perch on the basilica’s central balcony.

WHY WE CELEBRATE CHRISTMAS WITH GIFTS?

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We celebrate Christmas with gift-giving because of the “indescribable gift” that God gave to us.


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When even one person is in a life-threatening situation, we understand what has to be done. When God looked down at our sinful planet, He saw a whole world of people in mortal danger. We celebrate Christmas because it was at Christmastime that the Rescuer of all mankind came to save us from the hopeless situation we were in. God did not stay in heaven; He came down to where we are to give indescribable gift.

CHRISTMAS TREE




Once on a cold Christmas Eve night, a forester and his family were in their cottage gathered round the fire to keep warm.  Suddenly there was a knock on the door.  When the forester opened the door, he found a poor little boy standing on the door step, lost and alone.  The forester welcomed him into his house and the family fed and washed him and put him to bed in the youngest sons own bed (he had to share with his brother, that night).  The next morning, Christmas Morning, the family were woken up by a choir of angels, and the poor little boy had turned into Jesus, the Christ Child.  The Christ Child went into the front garden of the cottage and broke a branch off a Fir tree and gave it to the family as a present to say thank you for looking after him.  So ever since them, people have remembered that night by bringing a Christmas tree into their homes.


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We celebrate Christmas by decorating evergreen trees with stars and angels and tinsel because of the eternal life Jesus brings. The stars and angels and beauty were all associated with Jesus birth.

CHRISTMAS LIGHTS

We celebrate Christmas by stringing lights because the Light of the world has come to us.


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“Now when Jesus was born in Bethlehem of Judaea in the days of Herod the king, behold, there came wise men from the east to Jerusalem, saying, ‘Where is he that is born King of the Jews? for we have seen his star in the east, and are come to worship him.'”


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Christmas trees displayed publicly and illuminated with electric lights became popular in the early 20th century. By the mid-20th century, it became customary to display strings of electric lights as along streets and on buildings; Christmas decorations detached from the Christmas tree itself. In the United States, it became popular to outline private homes with such Christmas lights in tract housing beginning in the 1960s. By the late 20th century, the custom had also been adopted in other nations, including outside the Western world, notably in Japan and Hong Kong. 
Throughout Christendom, Christmas lights continue to retain their symbolism of Jesus as the light of the world.

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In many countries, Christmas lights, as well as other Christmas decorations, are traditionally erected on or around the first day of Advent,  In the Western Christian world, the two traditional days when Christmas lights are removed are Twelfth Night and Candlemas, the latter of which ends the Christmas-Epiphany season in some denominations. Leaving the decorations up beyond Candlemas is historically considered to be inauspicious.


WHY WE HAVE CHRISTMAS CAKE

The best dish after fasting or on empty stomach is beginning to eat with porridge. Almost this kind of diet is followed by all religions.




Similarly Christmas cake is an English tradition that began as plum porridge. People ate the porridge on Christmas Eve, using it to line their stomachs after a day of fasting. Soon dried fruit, spices and honey were added to the porridge mixture, and eventually it turned into Christmas pudding.

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The plum porridge was first cited in 1573 and was traditionally eaten on Christmas Eve. It was also the origins of the Christmas pudding. During the 16th Century the oatmeal in the porridge was replaced by butter, flour from wheat and eggs.


The American tradition of eating fruitcake around the holidays stemmed from the British tradition, when the dessert was sometime called Christmas cake or plum cake


CHRISTMAS CAROLS WITH CHOIRS


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We celebrate Christmas with carols and choirs because they are expressive of joy and follow the examples of Mary and Zacharias and Simeon and the angels, all of whom extolled the Lord in poetry.








Friday, December 22, 2023

Extension of time to file FORM GSTR 3B IN CERTAIN PARTS OF TAMIL NADU

 EXTENSION OF DUE DATE FOR  FURNISING OF FORM GSTR-3B FOR CERTAIN DISTRICTS OF TAMIL NADU

 

The Goods and Services Tax Act, 2017 came into force with efffect from 1.7.2017 in India.





 In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the due date for furnishing the return in FORM GSTR-3B for the month of November, 2023 till the twenty-seventh day of December, 2023, for the registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu and Kancheepuram in the state of Tamil Nadu and are required to furnish return under sub- section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.

            The relevant Notification is given below for ready reference.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

 

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

 

NOTIFICATION

No. 55/2023 CENTRAL TAX

 

New Delhi, the 20th December, 2023

 

 

G.S.R…(E).— In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the due date for furnishing the return in FORM GSTR-3B for the month of November, 2023 till the twenty-seventh day of December, 2023, for the registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu and Kancheepuram in the state of Tamil Nadu and are required to furnish return under sub- section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.

 

[F. No. CBIC-20006/27/2023-GST]

 

 

 

 

 

(Nitish Karnatak) Under Secretary



Saturday, November 4, 2023

Amnesty Scheme under GST

 

AMNESTY SCHEME UNDER GST

 

The Goods and Services Tax Act, 2017 came into force with effect from 1.7.2017 in India.

 

So far the taxpayers are not able to file appeals before any appellate authorities as the same has not been formed.

 


The GST Council in its 52nd Meeting held on October 07, 2023, to facilitate a large number of taxpayers who could not file the appeal in the past within the specified time period, interalia recommended providing an amnesty scheme through special procedure under Section 148 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) for taxable person, who could not file an appeal under Section 107 of the CGST Act, against the demand order issued under Section 73 or 74 of the CGST Act passed on or before March 31, 2023 or appeal against the said order was rejected solely on the ground that the appeal was not filed within the time period under Section 107(1) of the CGST Act.

 

In all such cases, filing of appeal by the taxpayers will be allowed against such orders up to January 31, 2024, subject to the condition of payment of an amount of pre-deposit of 12.5 percent of the tax under dispute out of which at least 20% (i.e., 2.5% of the tax under dispute) should be debited from Electronic Cash Ledger.

 

The CBIC vide Notification No. 53/2023-Central Tax dated November 02, 2023, has provided procedure under Amnesty Scheme for filing of appeals against demand orders in cases where appeal could not be filed within the allowable time period wherein the said person shall file an appeal against the said order in FORM GST APL-01 in accordance with subsection (1) of Section 107 of the CGST Act, on or before January 31, 2024.

 

Provided that an appeal against the said order filed in accordance with the provisions of Section 107 of the CGST Act, and pending before the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance with this notification.

 

No appeal shall be filed under this notification, unless the appellant has paid-

a). in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and

b). a sum equal to twelve and a half percent of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed, out of which at least twenty percent should have been paid by debiting from the Electronic Cash Ledger.

 

Further, no refund shall be granted on account of the notification till the disposal of the appeal, in respect of any amount paid by the appellant, either on their own or on the directions of any authority (or) court, in excess of the amount specified above before the issuance of this notification, for filing an appeal under Section 107(1) of the CGST Act.

 

However, the appeal under the notification shall not be admissible in where demand does not involve tax, for example:

 

i. Where the order has been passed on or after March 31, 2023

ii. An order where there is no demand of tax involved.

iii. An order only for a penalty.

iv. An order only for interest.

v. An order for rejection of refund.

vi. Cases of cancellation of registration.

The provisions of Chapter XIII of the CGST Act, shall mutatis mutandis, apply to an appeal filed under this notification.

 

The relevant Notification is given below for ready reference.

 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (ii)] 

GOVERNMENT OF INDIA 

MINISTRY OF FINANCE 

(DEPARTMENT OF REVENUE) 

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 

NOTIFICATION 

No. 53/2023– CENTRAL TAX 

New Delhi, dated the 2nd November, 2023 

S.O....(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies taxable persons who could not file an appeal against the order passed by the proper officer on or before the 31st day of March, 2023 under section 73 or 74 of the said Act (hereinafter referred to as the said order), within the time period specified in sub-section (1) of section 107 read with sub-section (4) of section 107 of the said Act, and the taxable persons whose appeal against the said order was rejected solely on the grounds that the 

said appeal was not filed within the time period specified in section 107, as the class of persons (hereinafter referred to as the said person) who shall follow the following special procedure for filing appeals in such cases: 

2. The said person shall file an appeal against the said order in FORM GST APL-01 in accordance with subsection (1) of Section 107 of the said Act, on or before 31st day of January 2024: 

Provided that an appeal against the said order filed in accordance with the provisions of section 107 of the said Act, and pending before the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance with this notification, if it fulfills the condition specified at para 3 below. 

3. No appeal shall be filed under this notification, unless the appellant has paid- 

(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and 

(b) a sum equal to twelve and a half per cent. of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has 

been filed, out of which at least twenty percent should have been paid by debiting from the Electronic Cash Ledger. 

4. No refund shall be granted on account of this notification till the disposal of the appeal, in respect of any amount paid by the appellant, either on their own or on the directions of any authority (or) court, in excess of the 

amount specified in para 3 of this notification before the issuance of this notification, for filing an appeal under subsection (1) of Section 107 of the said Act. 

5. No appeal under this notification shall be admissible in respect of a demand not involving tax. 

6. The provisions of Chapter XIII of the Central Goods and Service Tax Rules, 2017 (12 of 2017), shall mutatis mutandis, apply to an appeal filed under this notification. 

[F. No.CBIC-20001/10/2023-GST] 

(Raghavendra Pal Singh) 

Director 

 

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