Santosh Behera

Name: Santosh Behera

Company: AASA AND ASSOCIATES (CHARTERED ACCOUNTANTS) (Associates)

Qualification: Student - CA/CS/CMA

Location: Bhubaneswar, Orissa, India

Member Since: 30 Jul 2019 | Total Posts: 3

""Passionate for profession,professional for passion"."

Education

CMA-FINAL,B.COM(HONS)

Job Experience

Having experience from ISO certified company(relating to Real Estate,Manufacturing and Service Sector), Proprietorship Business(relating to Construction and Service sector), CA and CMA Firm(relating to Taxation and Audit).

Job Skills

- A consummate professional with over 8 years of work experience in Accounting Functions ,Indirect Taxation, Liaison & Coordination, Statutory Compliance, MIS & Reporting. - Specialized in GST Regular compliance. - Gained experience in accounting & finance functions. - Strong analytical & organizational abilities with adeptness in formulating accounting systems and preparing accounting records/financial statements. - Proficient in implementing new systems/procedures.

Latest Posts by Santosh Behera

Input Tax Credit taken on registration-cancelled-vendor’s invoices & its impact

May 24, 2020 31713 Views 4 comments Print

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 […]

Valid Return under GST and its Questionnaire

May 17, 2020 8448 Views 2 comments Print

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 GST Return filers during lock-down- Problem & solutions

May 14, 2020 2934 Views 8 comments Print

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 […]