Functionalities available in CBIC-GST Application: Tax officers can block/unblock ITC credit in Credit ledger at GST portal. • Tax officers can see annual return GSTR 9 return filed on GST portal. • Tax officers can see annual return GSTR 9A return filed on GST portal. • Tax officer can see GSTR 2X return, claiming TDS/TCS… Read More »
Notification No 19/2019 Central Tax Notification No 19/2019 Central Tax Dated 22nd April 2019 Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019). [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section… Read More »
GST ITC Claim Date extended for FY 2017 -18 : ITC के लिए तारीख बढ़ी
Filing reply in FORM GST DRC-06 against proceedings initiated for Tax Collected but not Deposited with Government FAQs > Filing reply in Form GST DRC-06 against proceedings initiated for tax collected, but not deposited with Government 1. How can a Tax Official initiate action on a person who has collected tax but not deposited with… Read More »
FORM GST DRC-06 against Determination of Tax proceedings initiated u/s 73 and 74 1. What is Section 73 & 74? Section 73: Covers determination of tax not paid or short paid or erroneously refunded or ITC availed wrongly or utilized for any reason other than fraud, willful misstatement or suppression of facts. Section 74: Covers determination of… Read More »
Power of Commissioner to Reduce or Waive Income Tax Penalty [As amended by Finance Act, 2019] POWER OF PRINCIPAL COMMISSIONER OR COMMISSIONER TO REDUCE OR WAIVE PENALTY In the tutorial on ‘Penalties Under the Income-tax Act’, we discussed various penalties imposable under the Income-tax Act in respect of various defaults. Apart from enacting penalty provisions,… Read More »
We have taken incorrect Input Tax Credit in the month of April 18. Now on our own we have identified the same. 1. How should we pay it – Through ITC reversal in GSTR 3B or by filing DRC 03? 2. Is is mandatory to file DRC 03 only for voluntary payment? 3. If we… Read More »
HSN Wise Summary in GSTR 9 जीएसटीआर 9 में HSN समरी किसे और कौन सी दिखानी है Table 17 and 18 of GSTR 1 Instructions Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50… Read More »
How to File GSTR 9 online on GST Portal FAQs > GSTR-9 1. What is Form GSTR-9? Form GSTR-9 is an annual return to be filed once, for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. The taxpayers are required to furnish details of purchases, sales, input… Read More »
Due date of filing GSTR-3B for the tax period March, 2019 has been extended to 23rd April, 2019. Relevant notification is being issued for the same Source : GST portal Related GSTR 3B & ITC Utilization Confusion of Rule 88A CGST GSTR 3B Late fees Changes from 1st April 2019 [Video] GSTR3B Offline Utility :… Read More »