Form Gst Related Articles

Aug - 2023

26

GST Annual Return Filing - GSTR-9 Filing

GST Annual Return Filing - GSTR-9 Filing

GST Annual Return Filing - GSTR-9 Filing GSTR-9 filing is a crucial yearly obligation for all taxpayers registered under the Goods and Services Tax (GST) framework. GSTR-9 encompasses comprehensive information regarding outward and inward supplies, covering transactions conducted or received during ...

Mar - 2023

29

Who is eligible for GST return?

Who is eligible for GST return?

Who is eligible for GST return? Businesses registered under GST must file monthly, quarterly or annual returns depending on the turnover of their business and the type of goods or services they deal in. These returns are filed with the relevant state or central tax authority. Companies must keep a ...

Mar - 2023

24

Can I cancel GST registration without filing returns?

Can I cancel GST registration without filing returns?

Can I cancel GST registration without filing returns? GST registration cancellation is the process of removing your business from the Goods and Services Tax (GST) system. The GST is a consumption tax levied by the government of India on the supply of goods and services. It applies to all businesses ...

Feb - 2023

10

Highlights of GST Proposals in Union Budget 2023

Highlights of GST Proposals in Union Budget 2023

Highlights of GST Proposals in Union Budget 2023 The present article briefly covers the highlights of Goods and Services Tax (GST) proposals as proposed in the Union Budget 2023. Composition scheme vis-à-vis supply through e-commerce operator – Composition scheme covered under section 10 of the C ...

Oct - 2022

01

Central Goods and Services Tax (Second Amendment) Rules, 2022

Central Goods and Services Tax (Second Amendment) Rules, 2022

Central Goods and Services Tax (Second Amendment) Rules, 2022 Central Board of Indirect Taxes and Customs introduced the Central Goods and Services Tax (Second Amendment) Rules, 2022, vide notification no. 19/2022- Central Tax dated 28th September 2022. Notably, the said amendment rules are effecti ...

Sep - 2022

02

Guidelines for issuance of summons under GST

Guidelines for issuance of summons under GST

Guidelines for issuance of summons under GST Despite having a huge impact, it is observed that ‘summon’ is by and large being issued by the department in a casual and routine manner. In order to ensure the judicial use of the power to summon, the GST investigation wing issued important guidelines w ...

Jul - 2022

14

CBIC issued Notifications to Implement Recommendations of the 47th GST Council meeting

CBIC issued Notifications to Implement Recommendations of the 47th GST Council meeting

CBIC issued Notifications to Implement Recommendations of the 47th GST Council meeting The Central Board of Indirect Taxes and Customs (CBIC) issued six new CGST notifications on 5th July 2022 giving effect to the recommendations of the 47th GST Council meeting. These are referred to as the Centra ...

May - 2022

21

GST Payment Challan - Form GST PMT-06

GST Payment Challan - Form GST PMT-06

GST Payment Challan - Form GST PMT-06 Form GST PMT-06 is a single challan through which taxpayers can pay goods and services tax, interests, penalties, and fees. It can be generated online from the GST portal before making payment of the net tax liability by the registered person. Form GST PMT-06 i ...

May - 2022

21

Scrutiny of GST returns and Parameters thereof as per SOP

Scrutiny of GST returns and Parameters thereof as per SOP

Scrutiny of GST returns and Parameters thereof as per SOP Recently, the Central Board of Indirect Taxes and Customs, vide instruction no. 02/2022-GST dated 22nd March 2022, has come up with the Standard Operating Procedure (SOP) to be followed for scrutinizing the returns for the Financial Year 20 ...

May - 2022

20

Extension of Due Date for Form GSTR-3B & FORM GST PMT-06 for April 2022

Extension of Due Date for Form GSTR-3B & FORM GST PMT-06 for April 2022

Extension of Due Date for Form GSTR-3B & FORM GST PMT-06 for April 2022 In a relief for tax professionals and taxpayers who were facing technical glitches in filing GSTR-3B return for April 2022, the Central Board of Indirect Taxes and Customs (CBIC) announced the extension of the Due Date for ...

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