Goods and Services Tax : This article explains the composition levy scheme under Section 10 of the CGST Act, including eligibility, tax rates, compliance o...
Goods and Services Tax : The analysis shows that lower tax rates under the composition scheme significantly improve liquidity for startups. This enables re...
Goods and Services Tax : Learn about the GST Composition Scheme for small taxpayers. This guide covers eligibility, tax rates, filing requirements, and key...
Goods and Services Tax : GSTN clarifies GSTR-3A notices sent to cancelled composition taxpayers were due to a system error. Ignore if registration cancelle...
Goods and Services Tax : Understand GST composition for bakeries. Learn if your bakery qualifies as a manufacturer (1% GST) or restaurant (5% GST), impacti...
Goods and Services Tax : While filing Annual Return GSTR-4, if composition taxpayers have deposited excess tax, they will now be able to file for GST refu...
Goods and Services Tax : A memorandum is submitted to Finance Minister on Grievance related to scheme of annual return filing for the composition dealers...
Goods and Services Tax : A representation has been sent to CBIC requesting Waiver of late fees for non- filing of annual return ( GSTR-4) by composition de...
Goods and Services Tax : It is respectfully requested to please provide the benefit of Amnesty Scheme to Composition Dealers and allow them to file GSTR-4 ...
Goods and Services Tax : In view of the challenges faced by taxpayers in meeting the statutory and regulatory compliances under Goods & Services Tax (GST) ...
Goods and Services Tax : The Allahabad High Court dismissed a writ petition from Poddar Electronics Security, upholding tax orders after the company failed...
Goods and Services Tax : In re Pioneer Bakers (GST AAR Odisha) Q. (a)Whether supply of Cakes, bakery items, ice creams, chocolates, drinks and other eatabl...
Goods and Services Tax : Del Small Ice Cream Manufacturers Welfare’s Association (Reg.) Vs Union Of India & Anr (High Court Of Delhi) Hon’ble H...
Goods and Services Tax : Merely exercising option under composite scheme cannot prevent Revenue Department from demanding recovery of GST The Hon’ble And...
Goods and Services Tax : In re Empathic Trading Centre (GST AAR Karnataka) 1. The applicant is eligible to be in the composition scheme under section 10 of...
Goods and Services Tax : GSTN clarifies GSTR-3A notices issued to cancelled composition taxpayers due to a system glitch; corrective action is underway to ...
Goods and Services Tax : CBDT shifts CGST functions to Superintendents of Central Tax. Circular No. 223/17/2024-GST details changes for registration and co...
Goods and Services Tax : Notification No. 50/2023 - Central Tax amends Notification No. 66/2017 to exclude specified actionable claims under CGST Act secti...
Goods and Services Tax : Learn about the new tax procedures for eCommerce operators facilitating goods supplies by composition taxpayers under the CGST Act...
Goods and Services Tax : The government has now decided that the negative balance in the cash ledgers of such taxpayers should be nullified. Accordingly, t...
GST Series – Part 26 – Furnishing of Return by Composition Dealer under GST– Section 39(2) of CGST Act 2017 1. The taxpayers who have opted GST Composition scheme are required to file only one return in every financial year. 2. Statutory Provisions- Section 39(3) A registered person paying tax under the provisions of section 10, […]
Learn how to efficiently file Form GSTR-4 (Annual Return) using the offline utility tool. Gain insights into the step-by-step process, from downloading the utility to uploading the JSON file on the GST Portal. Author: Dhara D. Khakharia.
Article contains FAQs related to Form GSTR-4 (Annual Return) Offline Utility. Faqs are divided in 6 parts which includes About Form GSTR-4 (Annual Return) Offline Utility, Download Form GSTR-4 (Annual Return) Offline Utility, Download the Generated JSON File, Worksheet Tabs in Form GSTR-4 (Annual Return) Offline Utility, Entering and Validating Details in Offline Utility, Upload […]
GSTR-4 (Offline Utility): Offline utility to prepare Form GSTR-4, Annual Return by the composition taxpayers is now available in download section of portal. This excel based utility is designed to help taxpayers to prepare Form GSTR-4 offline. Read- https://taxguru.in/goods-and-service-tax/filing-nil-form-gstr-3b-sms-gst-portal.html An EXCEL based offline tool has been provided on GST portal for composition taxpayers to prepare […]
Extension of Date to file the GST Return under the Composite Dealers till August 31, 2020 The Central Board of Indirect Taxes and Customs have issued Notification No. 59/2020–Central Tax dated 13th July, 2020 extending the deadline for filing GSTR-4 annual returns for 2019-20 by composition dealers from July 15 to August 31. The Government has extended […]
GSTR-4 (NEW) Vs. GSTR-9A (For Composition Tax Payers ) The most awaited form GSTR-4 (Yearly) has been made available on the GSTN portal to be filed by all Composition Taxable persons on or before extended due date i.e. 31.08.2020. Earlier this GSTR-4 form is required to be filed on Quarterly basis till financial year 2018-19. […]
GSTN has made Form GSTR-4 (Annual Return for Composition Taxpayers) available on the GST portal. This will enable 17 lakh Composition Taxpayers to file their returns on an annual basis with effect from FY 2019-20.
This article deals with dilemma about extension of due dates in case of composition taxable persons. This article specifically deals with extension of due dates in respect of CMP-02, CMP-03, CMP-08, GSTR-4 and ITC-03 Notification 34/2020-CT dated 03-04-2020, extended the due date of quarterly payment of tax in case of composition taxable persons in Form […]
Time Limits for certain actions (other than GSTR-1 and GSTR 3B) extended/not Extended- Article compiles due date if Filing of CMP-08 by Composition Taxable person for January to March 2020, Filing of CMP-08 by Composition Taxable person for April to June 2020, Filing GSTR-4 for the financial year 2019- 20, due date of Opting for […]
Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings and provided releif to tax payers which includes Relief in late fee to Taxpayers filing Form GSTR-3B, Relief in late fee to Taxpayers filing Form GSTR-1, Relief in payment of interest to Taxpayers filing Form GSTR-3B and Relief in […]
