About Table 8A Table 8A of Form GSTR 9 is populated on basis of documents in filed Form GSTR-1 or Form GSTR-5 of the supplier. Thus, all documents which are present in GSTR-2A (Table 3 & 5), will not be available here, as documents which are in…
AADHAR AUTHENTICATION AND PHYSICAL VERIFICATION OF PLACE OF BUSINESS FOR GST REGISTRATION In case of failure to undergo Aadhaar authentication or not opting for such authentication, registration shall be granted only after physical verification of place of business This shall not apply to a person…
E-Invoice Provisions are not applicable to Special Economic Zone Unit Threshold limit for E-Invoice applicability has been enhanced to 500 Crores from 100 Crores Click here to Download Notification No. 61/2020 - Central Tax-Dated 30th July, 2020 Relevant Notifications notfctn-13-central-tax-english-2020 notfctn-70-central-tax-english-2019 Disclaimer: The entire contents…
The word "Revocation of Cancellation of Registration" infers process of restoring GST registration when it has been cancelled. In this article readers will get deeper understanding on the provisions relating to cancellation of GST registration, its revocation and other relevant provisions made in this regards…
GSTR-4 ( Quarterly for FY 2017-18 & 18-19) (Annual from FY 2019-20) Due date of GSTR-4 for Financial year 2019-20 is 31st August, 2020 ( Notification No. 59/2020-Central Tax dated July 13, 2020) An EXCEL based offline tool has been provided on GST portal for…
In a major move towards GST taxpayers facilitation, the Government has decided to provide the facility of SMS filing of NIL statement of FORM GSTR-1 from 1st week of July 2020. The Central Board of Indirect Taxes and Customs (CBIC) said that the filing of…
INTRODUCTION Composition in dictionary meaning: the nature of something’s ingredients or constituents; the way in which a whole or mixture is made up. The word “composition” comes from the Latin, meaning “put together”. It is a feature of Indirect Tax laws that in order to…
Relevant Provisions Schedule III of the CGST Act, 2017 contains activities or transactions which shall neither be treated as supply of goods nor a supply of services Entry No. 1 of the same schedule has been mentioned below for reference “Services by an employee to…