GST Return

GST Annual Returns

Goods and Services Tax - GST has been implemented in India from 1st July 2017. Under the new GST regime, more than R 1.32 Cr businesses in India have been registered and issued GST registration....

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Form GSTR-3B Return Filing Procedure

Goods and Services Tax - FORM GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file FORM GSTR-3B returns for every tax period....

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Proposed Changes or Disclosures in GST Returns

Goods and Services Tax - 1. Proposed Changes or Disclosures in GST Returns In order to increase taxpayer convenience, the CBIC has proposed to make certain changes or disclosures in the GST returns which are as below: – New Table in GSTR 3B to report supplies made under Section 9(5) A new Table 3.1.1 is being added as per Notification […]...

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Scrutiny of GST Returns- Claw and Saga of Department

Goods and Services Tax - Scrutiny of GST returns is an important tool in tax administration to ensure compliance with the provisions of tax laws. The CGST/SGST/UTGST Act 2017 provides for scrutiny of returns of the registered taxable person to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess compl...

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GST Portal Updates – New Functionalities

Goods and Services Tax - New Functionality on Interest Calculation -Deployment of Interest Calculator in GSTR-3B -This functionality will facilitate & assist the taxpayers in doing self-assessment. -This functionality arrives at the system computed interest on the basis of the tax liability values declared by the taxpayers, along with the details about the pe...

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GST Doctor Web Application for holistic analysis of GST-Returns

Goods and Services Tax - Sh. Milan Tiwari, Inspector of Chennai GST Zone had developed a Web-Application named as GST Doctor which is useful for efficient and holistic analysis of GST-Returns, Invoice-wise data etc. for the purpose of Audit; scrutiny of GST returns; and processing of GST Refunds....

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Extend dates of GST compliances for the month of March, 2021

Goods and Services Tax - All India Federation of Tax Practitioners requested Finance Minister to extend dates of compliances for the month of March, 2021 under GST Law. It is explained that Due to the prevailing pandemic, in spite of our members working day in and day out to carry out the compliances of GST like GSTR-3B, the work couldn’t […]...

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File GSTR-9 & GSTR-9C for FY 2019-20 by February 28, 2021

Goods and Services Tax - Attention GST Taxpayers whose Aggregate Annual Turnover for the FY 19-20 is more than Rs. 5 crore! File your Annual Return along with Reconciliation statement GSTR-9C before February 28, 2021. Attention GST Taxpayers whose aggregate annual turnover for the FY 19-20 is more than Rs. 2 crore! File Annual GSTR-9 Return before February 28, 20...

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Know more about QRMP scheme & how to furnish details in IFF

Goods and Services Tax - Know more about “QRMP scheme and how to furnish details in IFF” and Answers to Frequently Asked Questions 1. Invoice Furnishing Facility (IFF) is an optional facility made available as per Rule 59(2) of the CGST Rules, 2017. This is provided for those quarterly taxpayers who want to pass on input tax credit (ITC) to […]...

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Representation to FM on Concerns of Chartered Accountants

Goods and Services Tax - We have not noticed any heed being extended towards various issues and possible solutions we have proposed through those representations to your good selves and it gives an impression to us that the same were safely brushed aside by your ministry....

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GST return filed as per HC order is to be treated as return filed in time; Best judgment assessment order not sustainable

Associate Decor Ltd. Vs ACCT (Karnataka High Court) - Taxpayer filed the GST return within the time granted by Karnataka High Court and the return filed was a return as contemplated under section 62 (2) which is to be construed to be return filed within the time. If that were to be so, the return filed in terms of the High court order was a return in ...

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If Registered with GST Liable to file GST Return despite Not Liable to Pay GST

Joy Mathew Vs Union of India (Kerala High Court) - The present writ petition is based on the facts that owing to the advent of the new GST regime in case petitioner who is registered with GST is of the view that, is not liable to pay tax for these period need not file GST returns showing nil, but the provisions of the Act envisages requirement of fi...

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Vehicle detention for Non-Filing of GST Returns not justified: HC

Relcon Foundations (P) Ltd. Vs Assistant State Tax Officer (Kerala High Court) - Relcon Foundations (P) Ltd. Vs Assistant State Tax Officer (Kerala High Court) A perusal of Ext.P1 order would indicate that the detention of the vehicle carrying the goods was on the ground that the GSTR 3B returns had not been filed from June 2018 and GSTR I had not been filed from March 2019. It ...

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HC allows Petitioner to rectify GST Returns (GSTR-1 & GSTR-3B)

M/s Neelkamal Enterprises Pvt. Ltd. Vs. Union of India & others (Punjab & Haryana High Court) - Petitioner-Assessee has to file his annual return for the Assessment Year 2017-18 by 31.8.2019 under the CGST and HGST. However, it is handicapped on account of inadvertent mistakes/errors having occurred while filing statutory fowls GSTR-1 and GSTR-3B, which can be corrected in view of legal provis...

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Writ filed challenging GST Portal Operation Mechanism for Annual Return filing

M/s P.P. Automative Pvt. Ltd. Versus UOI and others (Punjab and Haryana High Court) - Writ Petition Filed Before Hon’ble High Court Of Punjab And Haryana: M/S P.P. Automotive Pvt. Ltd., Challenging The Mechanism Of Operation Of Common GST Portal In Relation To The Filing Of Annual Return. Provisions: As per Section 44 and Section 35 of the CGST/HGST Act read with Rule 80 of the CGS...

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Regarding correct submission of return(s) under GST

GST Circular No. 1/2022 - (05/04/2022) - The Section 53 of CGST Act/RGST Act and Section 17, 18 of the IGST Act read with the Goods and Services Tax Settlement of Funds Rules, 2017 provides for the manner of cross utilization of IGST or may be of SGST and apportionment of IGST between Centre, States and within State for the purpose of sett...

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CBIC working towards automating the GST Return scrutiny process

DO No. 18/CH(IC)/2021 - (04/04/2022) - With a view towards enhancing compliance through effective & standardized scrutiny of GST returns, the Board has been working towards automating the scrutiny process. Last week, the first tranche of GSTINs selected for scrutiny, on the basis of risk parameters, were shared by the Directorate General...

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Mismatch between Shipping Bill & GST returns to cost Rs. 1000

Notification No. 17/2021-Customs (N.T.) [S.O. 719(E)] - (17/02/2021) - CBIC notifies Rs. 1000.00 fees for Handling of mismatch between Shipping Bill and GST returns in Customs Automated System vide Notification No. 17/2021-Customs (N.T.) Dated: 17th February, 2021. Levy of Fees (Customs Documents) Amendment Regulations, 2021. MINISTRY OF FINANCE (Department of Revenue)...

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Salient features of Quarterly Return filing & Monthly Payment of Taxes (QRMP) Scheme

NA - (20/11/2020) - Who can opt for the scheme: Following registered person (hereinafter RP) can file quarterly returns and pay tax on monthly basis w.e.f. 01.01.2021 : An RP who is required to file Form GSTR 3B with AATO of up to Rs 5 Cr. in the previous financial year is eligible. If AATO crosses Rs 5 Cr. during a qt...

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Provisions relating to Quarterly Return Monthly Payment Scheme

Circular No. 143/13/2020-GST - (10/11/2020) - Government has issued following notifications to implement the Scheme of quarterly return filing along with monthly payment of taxes...

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Recent Posts in "GST Return"

GST Doctor Web Application for holistic analysis of GST-Returns

Sh. Milan Tiwari, Inspector of Chennai GST Zone had developed a Web-Application named as GST Doctor which is useful for efficient and holistic analysis of GST-Returns, Invoice-wise data etc. for the purpose of Audit; scrutiny of GST returns; and processing of GST Refunds....

Read More

GST Annual Returns

GST has been implemented in India from 1st July 2017. Under the new GST regime, more than R 1.32 Cr businesses in India have been registered and issued GST registration....

Read More

Form GSTR-3B Return Filing Procedure

FORM GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file FORM GSTR-3B returns for every tax period....

Read More

Proposed Changes or Disclosures in GST Returns

1. Proposed Changes or Disclosures in GST Returns In order to increase taxpayer convenience, the CBIC has proposed to make certain changes or disclosures in the GST returns which are as below: – New Table in GSTR 3B to report supplies made under Section 9(5) A new Table 3.1.1 is being added as per Notification […]...

Read More

Scrutiny of GST Returns- Claw and Saga of Department

Scrutiny of GST returns is an important tool in tax administration to ensure compliance with the provisions of tax laws. The CGST/SGST/UTGST Act 2017 provides for scrutiny of returns of the registered taxable person to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess compl...

Read More

GST Portal Updates – New Functionalities

New Functionality on Interest Calculation -Deployment of Interest Calculator in GSTR-3B -This functionality will facilitate & assist the taxpayers in doing self-assessment. -This functionality arrives at the system computed interest on the basis of the tax liability values declared by the taxpayers, along with the details about the pe...

Read More

Regarding correct submission of return(s) under GST

GST Circular No. 1/2022 05/04/2022

The Section 53 of CGST Act/RGST Act and Section 17, 18 of the IGST Act read with the Goods and Services Tax Settlement of Funds Rules, 2017 provides for the manner of cross utilization of IGST or may be of SGST and apportionment of IGST between Centre, States and within State for the purpose of settlement or transfer of funds from the Cen...

Read More

CBIC working towards automating the GST Return scrutiny process

DO No. 18/CH(IC)/2021 04/04/2022

With a view towards enhancing compliance through effective & standardized scrutiny of GST returns, the Board has been working towards automating the scrutiny process. Last week, the first tranche of GSTINs selected for scrutiny, on the basis of risk parameters, were shared by the Directorate General of Analytics and Risk Management with f...

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New Return system in GST

Form GSTR 1 ♦ GSTR 1 shall contain the details of outward supplies and it shall be furnished monthly or quarterly as the case may be. ♦ Persons who have opted for QRMP scheme shall furnish GSTR 1 quarterly. ♦ Persons who have opted for QRMP scheme may furnish the details of B2B supplies (upto […]...

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GST Return- Meaning, Type, Who shall File & Late Fees

All the registered person who runs a business has to file monthly or quarterly return and it is based on the types of business, and all the return has to file online on the GST portal. WHAT IS GST RETURN? A GST return is a return which contains all the information like all sales or […]...

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