E-commerce operator : Who is an e-commerce operator? Ans. Electronic Commerce Operator has been defined to mean any person who owns, operates or manages digital or electronic facility or platform […]
GST-Goods and Service Tax - 63. page
Goods and Services Tax Act – GST Law
Supplier account for this TDS
Supplier account for this TDS : How will the Supplier account for this TDS? while filing his return? Ans. Any amount shown as TDS will be reflected in the electronic […]
A challan generated online be modified
A challan generated online be modified : Can a challan generated online be modified? Ans. No. After logging into GSTN portal for generation of challan, payment particulars have to be […]
Validity period of challan
Validity period of challan : Is there a validity period of challan? Ans. Yes, a challan will be valid for fifteen days after its generation and thereafter it will be […]
CPIN
CPIN : What is a CPIN? Ans. CPIN stands for Common Portal Identification Number (CPIN) given at the time of generation of challan. It is a 14-digit unique number to […]
CIN and its relevance
CIN and its relevance : What is a CIN and what is its relevance? Ans. CIN stands for Challan Identification Number. It is a 17-digit number that is 14-digit CPIN […]
The sequence of payment of tax where that taxpayer has liabilities for previous months also
The sequence of payment of tax where that taxpayer has liabilities for previous months also : What is the sequence of payment of tax where that taxpayer has liabilities for […]
“Other dues”
“Other dues” : What does the expression “Other dues” referred to above mean? Ans. The expression “other dues” means interest, penalty, fee or any other amount payable under the Act […]
E-FPB
E-FPB : What is an E-FPB? Ans. E-FPB stands for Electronic Focal Point Branch. These are branches of authorized banks which are authorized to collect payment of GST. Each authorized […]
A tax payer generate challan in multiple sittings
A tax payer generate challan in multiple sittings : Can a tax payer generate challan in multiple sittings? Ans. Yes, a taxpayer can partially fill in the challan form and […]