""Passionate for profession,professional for passion"."
1. Situation arises: 1.1 Assessee found; invoices given by some suppliers are not appearing in GSTR-2A during verification of GSTR-2A for filling GSTR-3B return as per notification No. 49/2019-CT, dated 9th October, 2019 and circular 123/42/2019-GST, dated 11th November, 2019. 1.2 Further Assessee verified GSTN of those suppliers in GST portal to check the return […]
Legal Base of the Provision 1.0 As per the Section 2 and sub-section (117) of the CGST Act, 2017, ‘valid return’ means a return furnished under sub-section(1) of section 39 on which self-assessed tax has been paid in full; 1.1 As per legal definition of ‘valid’ means binding; possessing legal force or strength; legally sufficient. […]
SOP for non filer regarding Circular No.129/48/2019-GST and chaotic situation during the lock-down process and its problem and solutions Base of the Provision 1.1 As per the circular, the GST Department plans to act tough with non-filers of returns and cancel their registration. It has also decided to update the progress made in this regard […]
