Rule 96A of CGST Rules, 2017 talks about the refund of integrated tax paid on export of goods or services under bond or Letter of undertaking. Let’s understand further this Rule for better clarity.
Under Delhi VAT, all the registered dealers are required to file QUARTERLY returns with an obligation to pay tax on MONTHLY basis. Generally small and medium businessmen deposit their monthly tax on assumption basis and send their documents to their consultants on quarterly basis.
Presently:- State V.A.T. follows the destination – based principle of taxation, Central taxation follows the origin – based principle of taxation, GST would follow the destination – based principle of taxation
State/Central officials being subsumed in GST will continue in office on the appointed day & shall be deemed to be appointed as GST officials/ competent authority.
As per the provisions of the GST Law, TDS has to be deducted from the payment made to a supplier against both intra-state & inter-state supply of taxable goods or services or both.
Before generation of Challan, it will be in My Saved Challans & after generation it will be Challan History. Challans can be saved & edited for a maximum of 7 days after which they are purged by the system At any point of time, there can be only 10 challans saved Once a challan is generated, it is valid for 15 days
After completing this module, you will understand: Overview of Returns, Creation & submission of the monthly GSTR 1 & GSTR 2, Create GSTR 3, Identify who files GSTR 4, GSTR 5, GSTR 6, GSTR 7 & GSTR 8 and its periodicity, Ledger
Filing of GST-Returns All the returns are to be filed online. Returns can be filed using any of the following methods: ―1. GSTN portal (www.gst.gov.in ) ―2. Offline utilities provided by GSTN ―3. GST Suvidha Providers (GSPs) – If you are already using the services of ERP providers such as Tally, SAP, Oracle etc., there […]
The GST Council, vide notification no. 18/2017, 19/2017, 20/2017 and 21/2017, has formally extended the date of filing of GST-1, GST-2 and GST-3 and has introduced a monthly return called GSTR 3B, which need to be filed for the months of July’ 2017 and August’ 2017.
Under Section 12 of IGST – This section helps to determine the place of supply of services where both the supplier and recipient are located in India. General provisions – Under section 12(2) in relation to determination of place of supply of services
