Goods and Services Tax : Learn about Form GST ITC 03, its filing requirements, prerequisites, frequency, and consequences of non-filing. Understand when an...
Goods and Services Tax : Discover if it's possible to declare GST credit notes in returns after November 30th. Get insights into the legal provisions and p...
Goods and Services Tax : Understand the significance of e-invoicing, its implementation, prerequisites, and FAQs. Learn how to generate e-invoices, its ben...
Goods and Services Tax : Have you got an intimation in DRC-01C under Rule 88D for ITC mismatch between GSTR-2B and GSTR-3B? Understanding the reasons and h...
Goods and Services Tax : Explore the significance of newly introduced Tables 14 and 15 in GSTR-1, applicable to E-commerce operators and suppliers. Learn a...
Goods and Services Tax : Functionality for Aadhaar Authentication and e-KYC where Aadhaar is not available, has been deployed on GST Common Portal w.e.f. 6...
Goods and Services Tax : FREQUENTLY ASKED QUESTIONS (FAQs) ON GOODS AND SERVICES TAX (GST)-3rd Edition: 15th December, 2018- (Note: Changes announced in G...
Goods and Services Tax : ICAI has come out with revised publication titled FAQ's and MCQ's on GST. It provides a comprehensive coverage of GST in easy to ...
Goods and Services Tax : ICAI has come up with an FAQ on E-way Bill under GST in which it discussed 100 Practical issues and possible solutions on E –...
Goods and Services Tax : Taxpayer is not able to reset and file GSTR-3B. Error report shows YOU HAVE ALREADY OFF SETTED GSTR-3B, but CESS liability is yet ...
Goods and Services Tax : Taxpayers are now required to report their ITC availment, reversal of ITC and ineligible ITC correctly as per new format of Table ...
Goods and Services Tax : What change has been made with respect to packaged and labelled commodity with effect from the 18th July, 2022 and What is the sco...
Goods and Services Tax : The government has now decided to resume the blocking of EWB generation facility on the EWB portal, for all the taxpayers in terms...
Goods and Services Tax : Field formations have reported that they are facing several issues while issuing EWB-06. A detailed FAQ has been prepared and encl...
DGFT : Is there any difference in tariff or customs preferences if the wholly obtained (WO) criteria is used instead of the product speci...
Form GST ANX-1Offline Utility is a tool, inter alia, to facilitate preparation of the Form GST ANX-1 for taxpayers. Taxpayers may use the offline utility to furnish various details regarding outward supplies, imports & inward supplies attracting reverse charge etc. Once Form GST ANX-1 is prepared using offline utility, it is to be uploaded on GST Portal by creating a JSON file.
A. FAQs on New GST Returns Dashboard FAQs > New Returns Dashboard 1. What is the GST Return Type? If the return frequency is selected as quarterly, then the taxpayer can change the return type as either Quarterly (Normal), Sahaj or Sugam, based on the types of their transactions. Taxpayer whose aggregate turnover was more […]
FORM GST ANX-2 contains details of inward supplies as uploaded by supplier in his Form GST ANX-1 (and GSTR-5 and GSTR-6), and recipient needs to take action by either accepting or rejecting these documents, or marking them as pending.
The data in GST ANX-2 is majorly auto-populated from the data uploaded by the supplier in his/her Form GST ANX-1, GSTR-5 and GSTR-6. The recipient is required to take action of Accept/ Reject/ keep Pending on the documents in his /her GST ANX-2.
Form GST ANX-1 contains details of outward supplies, inward supplies liable to reverse charge and import of goods and services. It is an annexure to the return to be filed by a regular taxpayer.
Article explains how to To upload the generated JSON file from the New Return Offline Tool on the GST Portal, Why one need to upload the JSON file into the GST Portal, How to upload the generated JSON file from the New Return Offline Tool, Why do I need to download the JSON file from […]
In response to my earlier article on GST Registration Cancellation & Revocation – Process, I have received many Queries related to GST Cancellation and steps to be followed after GST Cancellation. To summaries these queries, now I am writing this article in Question answer format to cover maximum possible question. Q1- I am small trader […]
E-Way Bill system will have a new feature of blocking/unblocking of the taxpayers from next month, as per the rule. That is, if the GST taxpayer has not filed Return 3B for the last two successive months in GST Common portal, then that GSTIN will be blocked for generation of e-way bill either as consignor or consignee.
When a Tax Official will conduct Scrutiny of GST Returns? In case, any discrepancy is found in return furnished by registered person on the basis of risk parameters or suo-moto on his own motion, then Tax Official can issue a notice informing that person of such discrepancies noticed and seek clarification from that person.
What is provisional assessment under GST Law? If taxpayer is unable to determine either the value or tax rate or both for the goods/ services dealt in by him/her, then he/ she can file an application for provisional assessment to the Tax Official.
