Suggested format for Acceptance Letter ( As per Guidance Note Issued by Institute of Chartered Accountants of India ) <<<< Name and address of the entity>>>> Dear Sir, Sub: Our appointment as GST Auditors* (Joint Auditors*) under section 35(5) and section 44(2) of the CGST ActCGST Act read with Rule 80(3) of the CGST Rules… Read More »
Suggested format for Appointment Letter To ABC and Co., Chartered Accountants <<<<<Address>>>>> Dear Sirs, Sub: Appointment of GST Auditors (Joint Auditors) under section 35(5) and section 44(2) of the CGST Act read with Rule 80(3) of the CGST Rules [read with the corresponding provisions of the State / Union Territory Goods and Services Tax Acts]… Read More »
How to Fill GSTR 9 : Part 1 Basic Details : जीएसटी 9 कैसे भरें : भाग 1 : मूल विवरण
AUTHORITY FOR ADVANCE RULINGS, GOA Goa Tourism Development Corporation Ltd., In re ASHOK V. RANE AND S.K. SINHA, MEMBER ADVANCE RULING NO. GOA/GAAR/4 OF 2018-19/2429 OCTOBER 21, 2018 Kapil Paiginkar, C.A.H.V. Kagrani and Rajan Naik for the Applicant. RULING 1. The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods… Read More »
GST Return Not Filed : Consequences If a taxable person fails to file the return required under law [ under section 39 (monthly/quarterly), or Section 45 (final return)], what legal recourse is available to the tax officer? The proper officer has to first issue a notice to the defaulting taxable person under section 46 [Notice… Read More »
Ministry of Finance GST Revenue collection for the month of November 2018 crosses Ninety-Seven Thousand Crore Rupees Posted On: 01 DEC 2018 The total gross GST revenue collected in the month of November, 2018 is Rs. 97,637 crore of which CGST is Rs. 16,812 crore, SGST is Rs. 23,070 crore, IGST is Rs. 49,726 crore (including Rs. 24,133crore collected on imports) and Cess is Rs. 8,031 crore(including Rs. 842crore collected… Read More »
Audit : Videos on GST Audit How to Fill GSTR 9 : Part 1 Basic Details : जीएसटी 9 कैसे भरें : भाग 1 : मूल विवरण 12 Key Points about GST Annual Return Audit by Tax Authorities under GST [ Video Tutorial ] Special Audit under GST [ Video Tutorial ] How to do… Read More »
PRACTITIONER’S GUIDE TO GST AUDIT & ANNUAL RETURN Price Rs 600 Click here to buy online Paperback Publisher: BOOK CORPORATION (2018) Other New Books on GST Audit and Annual return
12 Key Points about GST Annual Return Key Point -1 The GST Annual return is not required to be filed by following person Input Service Distributor, person paying TDS under section 51 e-commerce operator paying TCS under section 52, casual taxable person and Non-resident taxable person. Note : Every e-commerce operator required to collect tax at… Read More »
FAQ on TCS under GST Summary of Tax Collected at Source ( TCS under GST ) As per Notification No. 51/2018 – Central Tax, TCS provisions under GST applicable from 01.10.2018. Under section 52 of CGST Act, electronic commerce operator are liable to deduct TCS. Further the Central Board of Indirect Taxes and Customs vide Notification No. 52/2018… Read More »