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Manoj Kumar Jha

Latest Posts by Manoj Kumar Jha

Correction/rectification/amendment of GST Returns (GSTR 3B & GSTR 1)

April 21, 2020 394164 Views 177 comments Print

Mistakes in GSTR-3B: Before discussing about the errors, we must know the stage at which we want to correct or modify the data in GSTR 3B. The said stages can be as follows:

Input Service Distributor (ISD) Simplified – Part 1

June 5, 2018 6828 Views 4 comments Print

Article explains  what is Input Service Distributor with Its Need and definition,  Interpretation of ISD  under section 2 (61) of CGST Act, 2017, Input Service (Section 2 (60) of CGST Act, 2017), ISD Registration, Manner of Distribution of Credit by Input Service Distributor (ISD), what If ISD and recipients are in same state or different […]

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