Section 53 Himachal Pradesh GST Act 2017 ( Section 53 Himachal Pradesh GST Act 2017 explains Transfer of input tax credit and is covered in CHAPTER-X PAYMENT OF TAX ) Transfer of input tax credit 53. On utilisation of input tax credit availed under this Act for payment of tax dues under the Integrated Goods and Services Tax Act, 2017,… Read More »
Section 52 Himachal Pradesh GST Act 2017 ( Section 52 Himachal Pradesh GST Act 2017 explains Collection of tax at source and is covered in CHAPTER-X PAYMENT OF TAX ) Collection of tax at source 52. (1) Notwithstanding anything to the contrary contained in this Act, every electronic commerce operator (hereafter in this section referred to as the “operator”), not… Read More »
Section 51 Himachal Pradesh GST Act 2017 ( Section 51 Himachal Pradesh GST Act 2017 explains Tax deduction at source and is covered in CHAPTER-X PAYMENT OF TAX ) Tax deduction at source 51. (1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate,— (a) a department or establishment of the Central Government or State Government;… Read More »
Attention Taxpayers, GSTR 3B return is not to be filed by Input Service Distributor(ISD), non-resident person, TCS, TDS& Composition Dealers Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars… Read More »
Last Date for Payment of Gst and Filing of Return For July 2017 Extended By 5 Days The GST Implementation Committee, consisting of State and Central Government officers, has taken a decision to extend the last date for payment of the GST for the month of July 2017 to 25th August, 2017. Earlier the last date for… Read More »
How can I create, submit, pay taxes and file GSTR-3B return? A normal taxpayer is required to file Form GSTR 1 & 2, GSTR 3 return for every tax period. In case of extension of due dates for filing of GSTR 1 and GSTR 2, GSTR-3B needs to be filed by them (in addition to… Read More »
GST Registration Amendment What are core fields while making Amendment under GST ? Following fields of the registration application are called core fields. • Name of the Business, (Legal Name) if there is no change in PAN • Addition / Deletion of Stakeholders • Principal Place of Business (other than change in State) or Additional… Read More »
What are core fields while making Amendment under GST ? Following fields of the registration application are called core fields. • Name of the Business, (Legal Name) if there is no change in PAN • Addition / Deletion of Stakeholders • Principal Place of Business (other than change in State) or Additional Place of Business… Read More »
Up to how many decimal digits do different values need to be declared in GSTR-1 ? All values like invoice value, taxable value and tax amounts are to be declared up to 2 decimal digits. The rounding off of the self-declared tax liability to the nearest rupee will be done in GSTR 3. Related… Read More »
Does a taxpayer need to check the validity of the registration of the recipients furnished in GSTR-1 ? Yes, the taxpayer should check the validity of the recipients GSTIN and upload the invoice details only if the recipient was active on the date of issue of invoice, otherwise the system will throw a validation error… Read More »