GST Council may consider modification in monthly tax payment form
The GST Council is likely to consider modification in summary return and monthly tax payment form, GSTR-3B, in its meeting…
Tag: GSTR 3B
Due date for furnishing Form GSTR-3B for April, 2022 extended till May 24, 2022
The CBIC vide Notification No. 05/2022- Central Tax dated May 17, 2022 extended the due date for furnishing Form GSTR-3B…
GSTR-3B for the month of April, 2022
April 2022 is the first month of new Financial Year 2022-23. The first month’s GSTR-3B due date is extended to…
An in-depth Analysis of GSTR-9 and GSTR 9C
Authored by Mr. Sudeep. K, Article Assistant, HIREGANGE & ASSOCIATES, Chartered Accountants, Bengaluru Introduction It has been 4.5 years since…
Guidelines for recovery proceedings under the provisions of section 79 of the CGST Act,2017 in cases covered under explanation to sub-section (12) of section 75 of the CGST Act, 2017-Reg.
Sub-section (12) of section 75 of the CGST Act, 2017 (hereinafter referred to as “the Act”) provides that notwithstanding anything…
Upcoming functionality – Interest Calculator in GSTR-3B
Source : GSTN News and Update dated 08.01.2022 As a facilitation measure for taxpayers & for assisting the taxpayers in…
Reporting of supplies notified under section 9(5) / 5(5) by E-commerce Operator in GSTR-3B
Source : News and Update dated 04.01.2022 As per the GST Council decision to notify “Restaurant Service” under section 9(5)…
Implementation of Rule-59(6), as amended, on GST Portal
Source : News and Update dated 03.01.2022 As per Notification No. 35/2021 – Central Tax dated 24th September 2021, clause…
ALL ABOUT FAKE INVOICE
By, Mr. Ashish Miglani INTRODUCTION The GST Law was introduced on 1st July 2017 as per 101 constitution amendment act and…
Input Tax Credit (ITC) – New Year – New Method
Now, we have to be very careful to deal with a compliant tax payer alone because the new provision added…