How can I view additional orders/notices issued by the tax officer? To view additional orders/notices issued by the tax officer, perform following steps: 1. Access the www.gst.gov.in URL. The GST Home page is displayed. 2. Login to the portal with valid credentials. 3. Dashboard page is displayed. Click Dashboard > Services > User Services > View Additional Notices/Orders […]
Registration as a GST Practitioner (GSTP) on the GST Portal? 1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed. 2. Click Services > Registration > New Registration option. Part A: 3. The New Registration page is displayed. Select the New Registration option. 4. In the I am a drop down list, select the GST Practitioner […]
What are the steps involved in applying to Opt for the Composition Levy on the GST Portal? To opt for the Composition Levy on the GST Portal as an existing taxpayer, perform following steps: 1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed. Login to the GST Portal by entering your login credentials. […]
How to file GST form CMP 02 online on the GST Portal? The steps to opt for composition scheme under GST are as follows: 1. To opt for composition levy access the URL https://www.gst.gov.in/. The GST Home page will be displayed. In case of New Registration: 2. Log into the GST Portal by entering your login […]
How can I create and file details in Form GSTR-4 – Quarterly Return (Till FY 2018-19)? To create and file details in Form GSTR-4 – Quarterly Return (Till FY 2018-19), perform following steps: Note: Quarterly Form GSTR-4 has been discontinued w.e.f. 1st April, 2019. This manual can be used for quarterly Form GSTR-4 to be filed for […]
How can I login to the GST Portal with username and password? To login to the GST Portal with username and password, you need to perform the following steps: 1. Access the URL https://www.gst.gov.in/. The GST Home page is displayed. 2. Click the Login link given in top right-hand corner of the GST Home page. […]
Comprehensive analysis of Section 44AD with other related aspects The provisions of Section 44AD were introduced in the Chapter of Profits & Gains from Business or profession to reduce the compliance burden of resident small Taxpayers. Undoubtedly throughout, the concept related to “Presumptive Taxation Schemes’’ has been very well achieved its objectives. However, over the […]
Article is first part of series of articles in which Author will Analyse Form 3CA, Form 3CB and Form 3CD related to Tax Audit under Income Tax Act, 1961- 1. Form 3CA – Audit Report under Section 44AB in a case where the accounts of the business or profession of a person have been audited […]
Section 174(2)(e) of the Central Goods and Services Tax Act, 2017 (CGST Act), specifically empowers the authorities to institute any investigation, inquiry, verification, assessment proceedings, adjudication, etc. including service tax audit under Rule 5A of the Service Tax Rules, 1994 (Service Tax Rules), as said Rule framed under the repealed or omitted chapter V of the Finance Act, 1994 (Finance Act”), is saved.
On being dis-satisfied with the revocation application filed by the taxable person, the proper officer will issue a show cause notice in Form GST REG-23. The proper officer is required to mention the reasons based on which he believes that the revocation application so filed is liable to be rejected. The present article briefs the […]
