Section 57 of Mizoram GST Act 2017 ( Section 57 of Mizoram GST Act 2017 explains Consumer Welfare Fund and is covered in Chapter XI : REFUNDS ) Consumer Welfare Fund 57. The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund,–– (a) the amount referred to in sub-section… Read More »
Section 56 of Mizoram GST Act 2017 ( Section 56 of Mizoram GST Act 2017 explains Interest on delayed refunds and is covered in Chapter XI : REFUNDS ) Interest on delayed refunds 56. If any tax ordered to be refunded under sub- section (5) of section 54 to any applicant is not refunded within sixty days from the date… Read More »
Will GSTR 3B be reconciled with GSTR 1 , GSTR 2 and GSTR 3 ? FORM GSTR-3B would be reconciled by the departments system with the information furnished in FORM GSTR-1 and discrepancies, if any, shall be dealt with in accordance with the relevant provisions of the CGST Act, 2017 and rules made thereunder. Detailed… Read More »
Can I edit GSTR 3B ? Where the taxpayer has committed an error in submitting (before offsetting and filing) the information in FORM GSTR-3B, A provision for editing the same has been provided. The facility to edit the information can be used only before offsetting the liability and Editing will not be permitted after… Read More »
What is the due date of filing GSTR 2 and GSTR 3 ? The time period of filing of FORM GSTR-2 and FORM GSTR -3 for the months of July 2017 to March 2018 would be worked out by a Committee of officers and communicated later. [Circular No 26/26/2017 GST Dated 29th December ,… Read More »
How to file GSTR1 if opted to file Quarterly GSTR 1 retrun ? Option of quarterly filing was not available earlier, Many taxpayers have already filed their FORM GSTR-1 for the month of July, such taxpayers shall not file these details again and shall only file details for the month of August and September,… Read More »
How to Assess turnover and file GSTR 1 return under regular Scheme ? The registered person will self-assess his aggregate turnover in terms of Section 2(6) of the CGST Act, 2017 for the previous financial year or the current financial year (in case of new registrants). Based on this self-assessed turnover, the registered person with… Read More »
What are the due dates of Filing GSTR 1 and GSTR 3B under regular Scheme ? [Circular No 26/26/2017 GST Dated 29th December , 2017 ] Due Date of Various GST Returns : Notification wise, Month wise & Form wise Related Topic on GST Topic Click Link GST Acts Central GST Act and… Read More »
What are the due dates of filing quarterly return if opted Composition Scheme ? Registered persons opting for Composition scheme are required to file their returns quarterly in FORM GSTR-4. vThe due date for filing of FORM GSTR-4 for the quarter ending September 2017 has been extended to 24th December 2017 vide Notification No. 59/2017-CT… Read More »
Last dates of filing various forms. FORM GST REG-26 (Application for enrolment of Existing Taxpayer): 31st Dec, 2017 FORM GST ITC-04 (Details of Goods/Capital Goods sent to Job-worker and received back) during the quarter July to September: 31st Dec, 2017 FORM GSTR-5 (Return for Non-Resident Taxable person) for the months of July, August, September, November, and December, 2017: 31st Jan, 2018… Read More »