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Issues regarding “Bill To Ship To” for e-Way Bill under CGST Rules, 2017 A number of representations have been received seeking clarifications in relation to requirement of e-Way Bill for “Bill To Ship To” model of supplies. In a typical “Bill To Ship To” model of supply, there are three persons involved in a transaction,   namely: ·   A is   the   person   who   has   ordered   B  to   send   goods   directly   to   C. ·   B   is   the   person   who   i s   sending goods   directly   to   C   on   behalf   of   A. ·   C is the recipient of   goods.  2.   In this complete scenario two supplies are involved and accordingly two tax invoices are required to be   issued: ·   Invoice -1 , which would be issued by B to   A. ·   Invoice -2   which would be issued by A to   C. 3.   Queries have been raised as to who would generate the e-Way Bill for the movement of goods which is taking place from B to C on behalf of A. It is clarified that as per the CGST Rules, 2017 either A or B can genera

Conditions for claiming LTA Let us understand conditions/requirements for claiming the exemption. 1.  Actual journey  is a must to claim the exemption 2. Only  domestic travel  is considered for exemption i.e., travel within India. Therefore, no international travel is covered under LTA 3. Exemption is available for travel of an employee alone or with his  family  where  ‘family’ includes employee’s spouse, children and wholly or mainly dependent parents, brothers and sisters of employee. Further, such exemption is not available for more than two children of an employee born after 1 October 1998. Children born before 1 October 1998 does not have any restriction. Further, in cases of multiples births on second occasion after having one child is also not affected by this restriction Procedure to claim LTA Procedure to claim LTA is generally employer specific. Every employer announces the due date within which LTA can be claimed by the employees and may require employees to submit proof o

S No. Event Date Act Application Form Obligation 1 01st April 2018 GST EWB‐01 E‐way Bill Mandatory for Inter‐state Supplies 2 07th April 2018 Income Tax Form No. 27C (TCS) Submission of Forms received in  March  ‐  2018  to IT Commissioner 3 12th April 2018 GST GSTR ‐ 1 Taxpayers with annual aggregate turnover more than Rs. 1.5 crore need to file GSTR 1 for  Feb  on  Monthly Basis 4 14th April 2018 Income Tax Form No. 16 B Due date for issue of TDS Certificate for tax deducted under Section 194‐IA in the month of F ebruary, 2018 5 14th April 2018 Income Tax Form No. 16 C Due date for issue of TDS Certificate for tax deducted under Section 194‐IB in the month of  February, 2018 6 15th April 2018 FCRA ‐‐‐‐‐‐‐‐‐‐‐‐ Quarterly intimation of FC receipt by associations for the quarter ending 31.03.2018 7 15th April 2018 Provident Fund Electronic Challan Cum Return (ECR) E‐payment of PF for  March  ‐  2018 8 15th April 2018 Income Tax Form No. 15CC Statement by Banks etc. in respect of foreig