Tag Archives: GST Return

GST Return – Analysis

By | June 21, 2017

GST Return The basic features of the returns mechanism in GST include electronic filing of returns, uploading of invoice level information and auto-population of information relating to Input Tax Credit (ITC) from returns of supplier to that of recipient, invoice-level information matching and auto reversal of Input Tax Credit in case of mismatch. The returns… Read More »

GST Return filing for July & Aug 2017 relaxed by Govt 18.06.2017

By | June 18, 2017

Relaxation in return filing procedure for first two months of GST implementation   With the objective of ensuring smooth rollout of GST and taking into account the concerns expressed by the trade and industry regarding filing of the returns in GST regime, it has been decided that, for the first two months of GST implementation,… Read More »

GST Return -Types

By | October 22, 2016

GST Return Under GST, there are following forms for filing of returns by tax payers. All these forms are required to be e-filed. The details of each form are listed below along with details of applicability and periodicity. Sr.No Form Who to File ? What to file? When to File ? 1 GSTR-1 Registered taxable… Read More »

Flow Chart of GST Registration and Return by New Taxable Person

By | October 12, 2016

 GST Registration and GST Return by New Taxable Person Read Compulsory Registration under GST ( India )- types Download  GST -Draft Registration formats released by CBEC Download GST -Draft Registration Rules Released by CBEC Read also  GST Return filing Process in India GST Registration:- Forms  26 Forms for Registration prescribed-26 Forms for Registration have been prescribed (Form GST… Read More »

Download Tax Return Preparer Form under GST – GST TRP 1 to GST TRP 7

By | October 8, 2016

Download Tax Return Preparer Form under GST Download GST TRP Form GST TRP 1, GST TRP 1A GST TRP 2, GST TRP 3, GST TRP 4, GST TRP 5, GST TRP 6, GST TRP 7 Sr No Form No Purpose 1 GST TRP 1 Application for Enrolment as Tax Return Preparer under GST 2 GST TRP 1A… Read More »

Analysis GSTR 11 -Inward Supplies statement for UIN

By | October 8, 2016

Form GSTR – 11 INWARD SUPPLIES STATEMENT FOR UIN Key Points about GSTR 11 -Inward Supplies statement for UIN Due Date :- GSTR 11 -Inward Supplies statement for UIN is to be furnished by 28th of the month following the month for which statement is filed. Who to furnish :– GSTR 11 -Inward Supplies statement… Read More »

Analysis Form GSTR-10 -Final Return

By | October 8, 2016

GSTR-10 Final Return Key Points GSTR-10 Final Return Who to file :-GSTR-10 -Final Return is For taxable person whose registration has been surrendered or cancelled When to file :– GSTR-10 -Final Return is to be filed within three months of the date of cancellation or date of cancellation order, whichever is later How to file GSTR-10 -Final… Read More »

Analysis GSTR-9 Annual Return

By | October 8, 2016

GSTR-9 ANNUAL RETURN Key Points GSTR-9 Annual Return Due Date :- GSTR-9 Annual Return to be furnished by the 31st December of the next Financial Year Who to furnish return in GSTR 9 Every registered taxable person shall furnish an annual return under sub-section (1) of section 30 electronically in FORM GSTR-9 through the Common Portal… Read More »

Analysis: GSTR -8 statement for e-commerce operator

By | October 8, 2016

GSTR -8  STATEMENT FOR E-COMMERCE OPERATORS Key Points about GSTR 8  statement for e-commerce operator Due Date :– GSTR 8 (statement for e-commerce operator) to be  furnished by the 10th of the month succeeding the tax period Who to File : GSTR 8 to be furnished by e-commerce operator(s) providing facility of supplying goods and/or services, other… Read More »