Goods and Services Tax : Detailed analysis of Section 29(2)(c) of the CGST Act, covering issues related to filing returns prior to registration cancellatio...
Goods and Services Tax : Notification No. 23/2024-Central Tax reducing late fees for delayed GSTR-7 returns from Nov 2024, applicable since June 2021....
Goods and Services Tax : In every taxation system the liability of tax payable by a person has to be determined and assessed. The GST law provides for vari...
Goods and Services Tax : Stay ahead with our comprehensive guide on Financial Year End GST Checkpoints for 2024. Dont miss critical compliances and avoid p...
Goods and Services Tax : Ensure a smooth transition to the new financial year by completing crucial GST tasks. Learn about reconciliations, ITC, RCM, refun...
Goods and Services Tax : Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the ...
Goods and Services Tax : CBIC rolls out Automated Return Scrutiny Module for GST returns in ACES-GST backend application for Central Tax Officers During th...
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 ...
Goods and Services Tax : All India Federation of Tax Practitioners requested Finance Minister to extend dates of compliances for the month of March, 2021 u...
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 w...
Goods and Services Tax : Andhra Pradesh High Court rules on GST penalties, emphasizing willful suppression of facts under Section 74 of the CGST Act in Sri...
Income Tax : The petitioner has filed the present petition, inter alia, impugning a notice dated 22.03.2024 issued u/s. 148A(b) of the Income T...
Goods and Services Tax : Karnataka High Court remanded matter for consideration of revocation of GST cancellation since non-filing of GST return within sti...
Goods and Services Tax : Patna High Court grants 30 days for Utkrisht Logistics to file GST returns following revocation cancellation, citing compliance wi...
Goods and Services Tax : Read about the Bihar High Court's decision confirming the cancellation of GST registration due to non-filing of returns and the pe...
Goods and Services Tax : From 2025, GST returns cannot be filed after three years from the due date. Taxpayers are advised to reconcile records and file pe...
Goods and Services Tax : GSTN restores archived return data on the portal due to trade requests. Users advised to download data before future archival....
Goods and Services Tax : Advisory for Timely Filing of GST Returns 1. It has been observed that some taxpayers faced difficulty in filing GSTR-3B of March ...
Goods and Services Tax : CBIC reduces Annual Return Late Fee as follows vide Notification No. 07/2023–Central Tax Dated: 31st March, 2023 – A. for...
Goods and Services Tax : CBIC notifies Amnesty scheme registered persons in whose cases assessment u/s 62 of CGST Act has been done on or before 28.02.2023...
All registered Taxpayers are required to file GST returns. The tax return forms known as GST returns should be filed by companies to the Income Tax authorities of India. The GST return is filed monthly, quarterly and annually, depending upon which GST return you are filing. In this blog let us study the different GST return to be filed by taxpayers.
Understand the intricacies of GST Returns under the CGST Act 2017, covering monthly, quarterly, and annual returns. Explore the sections, compliance requirements, and detailed insights into various GST return forms. Get clarity on GST Practitioner enrollment, eligibility, and functions. Stay informed about the QRMP Scheme and important deadlines for filing different GST returns.
Madras High Court directed the petitioner to file the pending GST returns thereafter the GST registration cancelled, on account of non-filing of GST return for continuous period of 6 months, will be restored
In this article we shall discuss each and every field of annual GST returns and what information is required to be disclosed in each such field from the revenue and outward supply standpoint.
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.
Stay informed on proposed changes in GST returns for enhanced taxpayer convenience. Explore new tables in GSTR 3B, mandatory reporting of supplies, HSN code implementation, and changes in ITC disclosure. Get insights into reporting supplies to unregistered persons and composition dealers. Understand the revised format for disclosing eligible ITC, reversals, and reporting ineligible ITC. Stay compliant with the latest updates from CBIC.
Understand the process of scrutiny of GST returns and its importance in tax administration. Learn how it ensures compliance with tax laws and streamlines procedural aspects.
Stay updated with the latest GST portal functionalities. Learn about the new interest calculator in GSTR-3B and how it can assist taxpayers with self-assessment.
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 Centre to State or vice versa.
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 field formations.
