Form GSTR-2 [See rule 60(1)] Details of inward supplies of goods or services
|
|
- Augustine Payne
- 6 years ago
- Views:
Transcription
1 Form GSTR-2 [See rule 60(1)] Details inward supplies goods or services Year Month 1. GSTI 2. (a) Legal name the registered person Auto populated (b) Trade name, if any Auto populated 3. Inward supplies received from a registered person other than the supplies attracting reverse charge ( in Rs. for all Tables) GSTI Invoice Rat abl Place Whether ITC available details input or (ame input Stat Ces suppli Dat Valu Stat CES service/ ed al e/ s er o ed tax al e/ S State/U Capital UT UT T) goods (incl plant and machiner y)/ Ineligible for ITC Inward supplies on which tax is to be paid on reverse charge GSTI suppli er 208 Invoice details o Dat Valu Rat abl ed tax al Stat e/ UT CES S Place (ame State/U T) Whether input or input service/ Capital goods (incl. plant and machiner ITC available ed al Stat e/ UT Ces s
2 y)/ Ineligible for ITC A. Inward supplies received from a registered supplier (attracting reverse charge) 4B. Inward supplies received from an unregistered supplier 4C. Import service 5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill Entry GSTI supplier Details bill entry Rate able o. Date Valud Cess Whether input / Capital goods(incl. plant and machinery)/ Ineligible for ITC ITC available ed Cess A. Imports 5B. Received from SEZ Port code +o BE=13 digits Assessable Value 6. Amendments to details inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent amendments] Details Revised details original invoice invoice /Bill entry o GSTI 209 o. Dat e GSTI o. Dat Valu Rat abl ed al State/U Ces T s Place suppl y Whethe r input or input service/ Capital goods/ Ineligib le for ITC available ed al Ces State/U s T
3 A. Supplies other than import goods or goods received from SEZ [Information furnished in Table 3 and 4 earlier returns]- If details furnished earlier were incorrect ITC) 6B. Supplies by way import goods or goods received from SEZ [Information furnished in Table 5 earlier returns]-if details furnished earlier were incorrect 6C. Debit otes/credit otes [original] 6D. Debit otes/ Credit otes [amendment debit notes/credit notes furnished in earlier tax periods] 7. Supplies received from composition taxable person and other exempt/il rated/on GST supplies received Description Value supplies received from 7A. Inter-State supplies Composition taxable person Exempt il Rated on GST B. Intra-state supplies 8. ISD credit received ISD ISD Credit received eligible ITC GSTI ISD Document Details o. Datd al State/ Cess ed al State/UT Cess UT A. ISD Invoice 8B. ISD Credit ote 210
4 9. TDS and TCS Credit received GSTI Deductor / GSTI e- Commerce Operator 9A. TDS Gross Value Sales Return et Value ed al State /UT B. TCS 10. Consolidated Statement Advances paid/advance adjusted on account receipt Rate Gross Advance Paid Place (ame State/UT) ed al State/UT Cess (I) Information for the current month 10A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability) 10A (1). Intra-State supplies (Rate Wise) 10A (2). Inter -State Supplies (Rate Wise) 10B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [ reflected in Table 4 above] 10B (1). Intra-State Supplies (Rate Wise) 10B (2). Intra-State Supplies (Rate Wise) II Amendments information furnished in Table o. 10 (I) in an earlier month [Furnish revised information] Month Amendment relating to information furnished in S. o.(select) 10A(1) 10A(2) 10(B1) 10B(2) 11. Input Credit Reversal / Reclaim 211 Description for reversal ITC To be added to ITC
5 or reduced from ed al State/UT CESS output liability A. Information for the current tax period (a) in terms rule To be added 37(2) (b) in terms rule To be added 39(1)(j)(ii) (c) in terms rule 42 To be added (1) (m) (d) in terms rule To be added 43(1) (h) (e) in terms rule 42 To be added (2)(a) (f) in terms rule To be reduced 42(2)(b) (g) On account amount paid To be reduced subsequent to reversal ITC (h) Any other liability (Specify) B. Amendment information furnished in Table o 11 at S. o A in an earlier return Amendment is in respect information furnished in the Month Specify the information you wish to amend (Drop down) 12. Addition and reduction amount in output tax for mismatch and other reasons Description Add to or reduce from ed al State CESS output / UT liability (a) ITC claimed on mismatched/duplication invoices/debit notes Add (b) liability on mismatched credit notes Add (c) Reclaim on account rectification mismatched invoices/debit notes Reduce (d) Reclaim on account rectification mismatched credit note Reduce (e) egative tax liability from previous tax periods Reduce (f) paid on advance in earlier tax periods and adjusted with tax on supplies made in current tax period Reduce 212
6 13. HS summary inward supplies Sr. o. HS Description (Optional if HS is furnished) UQC Total Quantity Total Total able Value ed al State/UT Cess Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best my knowledge and belief and nothing has been concealed therefrom Place: Date: Signatures ame Authorised Signatory Designation /Status 213
4. Inward supplies on which tax is to be paid on reverse charge
Form GSTR-2 [See Rule..] Details inward supplies goods or services Year Month 1. GSTIN 2. (a) Legal name the registered person Auto populated (b) Trade name, if any Auto populated 3. Inward supplies received
More informationGOODS AND SERVICES TAX RULES, 2017 RETURN FORMATS
GOODS AND SERVICES TAX RULES, 2017 RETURN FORMATS 1 List of Forms Sr. No. Form No. Title of the Form 1 2 3 1. GSTR-1 2. GSTR-1A 3. GSTR-2 4. GSTR-2A 5. GSTR-3 6. GSTR-3A Details of outwards supplies of
More informationDesignation /Status. Instructions:
Date Designation /Status Instructions: 1. Terms used: (a) GSTIN: (b) TDS: Goods and Services Identification Number Deducted at Source 2. The details in GSTR-4 should be furnished between 11 th and 18 th
More informationForm GSTR-5 (See Rule.)
Form GSTR-5 (See Rule.) Return for Non-resident taxable person Year Month 1. GSTIN 2. (a) Legal name of the registered person Auto Populated (b) Trade name, if any Auto Populated (c) Validity period of
More information10. In the said rules, after FORM GSTR-8, the following FORMS shall be inserted, namely:-
3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible. 6. Verification
More informationFORM-GST-RFD-01 [See rule 89(1)]
FORM-GST-RFD-01 [See rule 89(1)] Application for Refund Select: Registered / Casual/ Unregistered/Non-resident taxable person 1. GSTIN/Temporary ID: 2. Legal Name: 3. Trade Name, if any: 4. Address: 5.
More informationGST Annual Return: Introduction
Annual Return (Relevant Provisions) CGST Act Sections: 35(5), 44 and 47(2) D R Gupta: GSTR-9 CGST Rules Rule: 80 1 GST Annual Return: Introduction GST annual return (i.e. GSTR-9) is be filed by the regular
More informationNote on Simplified Returns and Return Formats July, 2018
Note on Simplified Returns and Return Formats July, 2018 1 INDEX Sr. Name Description Page 1 2 3 4 1. Features Key Features of Monthly Returns 3-9 2. Features Key Features of Quarterly Returns 10-11 3.
More information[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect es and Customs Notification
More information[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect es and Customs Notification
More informationFORM-GST-RFD-01 [See rule 89(1)] Application for Refund
FORM-GST-RFD-01 [See rule 89(1)] Application for Refund (Applicable for casual or non-resident able person, deductor, collector, unregistered person and other registered able person) 1. GSTIN / Temporary
More informationPart A. Form GSTR-3. Government of India/State Department of [See Rule..] MONTHLY RETURN
TAXABLE PERSON DETAILS 1. GSTIN. 2. Name of Taxable Person. 3. Address [S. Nos. 1, 2 and 3 shall be auto populated on logging] 4. Period Month Year.. Government of India/State Department of --------- Form
More informationunder RCM How composition dealer will be affected by RCM? What if the supplier is not registered?
Step by step compliances under RCM How composition dealer will be affected by RCM? He may have to prepare self tax invoice being a recipient He will have to put such inward supply in GSTR 2 Also to ensure
More informationPart A. Form GSTR-3. Government of India/State Department of [See Rule.] MONTHLY RETURN
Government of India/State Department of --------- Form GSTR-3 [See Rule.] MONTHLY RETURN TAXABLE PERSON DETAILS 1. GSTIN. 2. Name of Taxable Person. 3. Address [S. Nos. 1, 2 and 3 shall be auto populated
More informationGOODS AND SERVICES TAX RULES, 2017 INPUT TAX CREDIT FORMATS List of Forms 1
GOODS AND SERVICES TAX RULES, 2017 INPUT TAX CREDIT FORMATS 14-05-2017 List of Forms 1 Sr. No. Form No. Description 1. Form GST ITC 1 Declaration for claim of input tax credit under sub-section (1) of
More informationNotification No. 39/2018 Central Tax
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance Department of Revenue entral Board of Indirect es and ustoms Notification
More informationForm GSTR-1. Details of outward supplies of goods or services
Form GSTR-1 [See rule (59(1)] Details of outward supplies of goods or services Year Month 1. GSTIN 2. (a) Legal name of the regisred person 3. (a) (b) Trade name, if any Aggrega Turnover in the preceding
More informationBhavani Associates welcomes you all
Bhavani Associates welcomes you all Annual Returns under GST GSTR 9 Mysore Bhavani Associates Venu and Vinay Chartered Accountants Agenda for Discussion Provisions of Annual Returns Understanding GSTR
More informationName What does it relate to When to be filed
Name What does it relate to When to be filed GSTR-1 GSTR-2 GSTR-3 Outward Supplies made for a month by a regular taxpayer Inward Supplies made for the month by a regular taxpayer Consolidated return by
More informationGSTR-3. (figures in Rs) Value IGST Additional Tax (1) (2) (3) (4) (5) Goods
GSTR-3 ANNEXURE-IV TAXPAYER DETAILS 1. GSTIN. GST RETURN [To be furnished by the 20 th of the month] [Other than compounding taxpayer / ISD] 2. Name of Taxpayer. 3. Address [S. Nos. 1, 2 and 3 shall be
More informationReverse Charge. Section 9 (3) of CGST Act, 2017 Section 9 (4) of CGST Act, Section 5(3) of IGST Act, 2017 Section 5(4) of IGST Act, 2017
GST RETURNS Reverse Charge Section 9 (3) of CGST Act, 2017 Section 9 (4) of CGST Act, 2017 Section 5(3) of IGST Act, 2017 Section 5(4) of IGST Act, 2017 Reverse Charge Sl No. Category of Supply of Services
More informationGOODS AND SERVICES RULES, 2017 REFUND FORMS
GOODS AND SERVICES RULES, 2017 REFUND FORMS List of Forms Sr. No Form Number Content 1. GST RFD-01 Application for Refund 2. GST RFD-02 Acknowledgement 3. GST RFD-03 Deficiency Memo 4. GST RFD-04 Provisional
More informationGOODS AND SERVICES TAX RULES, 2017 REFUND FORMS
GOODS AND SERVICES TAX RULES, 2017 REFUND FORMS List of Forms Sr. No Form Number Content 1. GST RFD-01 Application for Refund Annexure 1 Details of Goods Annexure 2 Certificate by CA 2. GST RFD-02 Acknowledgement
More informationAir India. June Page 1
Air India June 2017 Page 1 Contents GST Overview Comparative tax scenarios: Current vs. GST Credit Mechanism Concept of Place & Time of Supply Valuation under GST Compliances under GST Page 2 Overview
More informationFilling of GSTR 2 on GST Portal
Webinar on Filling of GSTR 2 on GST Portal 06/09/2017 Presented By Rajeev Agarwal, IRS, SVP, GSTN in collaboration with NeGD (National E Governance Division) Digital India & My Gov Portal 1 Acknowledgements
More informationFilling of GSTR 2 on GST Portal and Offline tool
WebEx on Filling of GSTR 2 on GST Portal and Offline tool 12/10/2017 Presented By GSTN Team 1 Agenda for Webinar on 11/10/2017 Overview of GSTR 2A Overview of GSTR 2 Instructions to fill GSTR 2 Demo of
More informationGST Returns. Law and procedure
GST Returns Law and procedure Objectives Brief overview of Act and rules Category of return filers Frequency and Timelines Content, relationships and data flow of returns Mismatches and credit reversal
More informationChapter IX Returns Statutory Provision 37. Furnishing details of outward supplies
Chapter IX Returns Statutory Provision 37. Furnishing details of outward supplies (1) Every registered taxable person, other than an input service distributor, a non-resident taxable person and a person
More informationReturns in goods and services tax
Returns in goods and services tax A brief overview by Shri Sunil Lahane, Dy Commissioner, Sales Tax Outline What s special about GST return? Overview of Returns to be submitted by regular tax payers Process
More informationFORM GSTR-2 DETAILS OF INWARD SUPPLIES/PURCHASES RECEIVED
1. GSTIN.. Government of India/State Department of --------- FORM GSTR-2 [See Rule.] DETAILS OF INWARD SUPPLIES/PURCHASES RECEIVED 2. Name of Taxable Person (S. No. 1 and 2 will be auto-populated on logging)
More informationPresentation on GST Annual Return & GST Audit
Optitax s R Presentation on GST Annual Return & GST Audit 25th Nov 2018 1 1 Legal provisions 2 Legal provision Applicability Section 44 (1) - Every registered person, other than an Input Service Distributor,
More informationForm GST CMP -01 [See rule 3(1)]
Form GST CMP -01 [See rule 3(1)] Intimation to pay tax under section 10 (composition levy) (Only for persons registered under the existing law migrating on the appointed day) 1. GSTIN / Provisional ID
More informationProcedures under GST BY CA LAKSHMI G K. Hiregange & Associates
Procedures under GST BY CA LAKSHMI G K 1 Coverage Procedure to register under GST Procedure to supply goods Books of accounts to be maintained under GST Procedure to pay GST Procedure to file returns under
More informationGST FCBM GST RETURNS FORM 3B REFERENCER
GST RETURNS FORM 3B REFERENCER a) GSTR 3B needs to be separately filed for each GST registration number by 20 th of August. b) It needs to be filed online only in the common portal i.e. www.gst.gov.in,
More informationAnnual Returns GST Index
DISCLAIMER The views expressed in this article are of the author(s). The Institute of Chartered Accountants of India may not necessarily subscribe to the views expressed by the author(s). The information
More informationREVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 179 Dated: Read the following:
GOVERNMENT OF ANDHRA PRADESH ABSTRACT The Andhra Pradesh Goods and Services Act, 2017 (Act No.16 of 2017) Amendment of Rules - Notification- Orders - Issued. REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No.
More informationInput Tax Credit. and other aspects. (offline utility + option of uploading data) CA Venugopal Gella CA Lakshmi G K
Input Tax Credit Availment, GSTR-1, Restrictions, 2 & 3 Jobwork and other aspects (offline utility + option of uploading data) CA Venugopal Gella CA Lakshmi G K Objective of session Provision and Due dates
More informationGSTR-4. Government of India/State Department of Quarterly Return for Compounding Taxable person. 2. Name of the Taxable Person 3.
1. GSTIN. 2. Name of the Taxable Person 3. Address Government of India/State Department of --------- GSTR-4 [See Rule.] Quarterly Return for Compounding Taxable person (S. No. 1, 2 and 3 shall be auto-populated
More informationGOODS AND SERVICES TAX RULES, 2017 COMPOSITION FORMS
GOODS AND SERVICES TAX RULES, 2017 COMPOSITION FORMS 1 List of Composition Formats Sr. No. Form No. Description 1. GST CMP-01 Intimation to pay tax under section 10 (composition levy) (Only for persons
More informationORM GSTR-2 DETAILS OF INWARD SUPPLIES/PURCHA. nment of India/State rtment of GSTIN.. 2. Name of Taxable Person
nment of India/State rtment of --------- ORM GSTR-2 [See Rule..] DETAILS OF INWARD SUPPLIES/PURCHA 1. GSTIN.. 2. Name of Taxable Person (S. No. 1 and 2 will be auto-populated on logging) 3. Period: Month
More informationUnderstanding Form GSTR-3B
Understanding Form GSTR-3B Goods and Services Tax (GST), biggest tax reform since independence is now entering into return filing compliance phase. There is an anxiety over when and how GST to be paid
More informationGSTR-4. Government of India/State Department of Quarterly Return for Compounding Taxable person. 2. Name of the Taxable Person 3.
1. GSTIN. 2. Name of the Taxable Person 3. Address Government of India/State Department of --------- GSTR-4 [See Rule..] Quarterly Return for Compounding Taxable person (S. No. 1, 2 and 3 shall be auto-populated
More informationThe Central Goods and Services Tax Bill, Returns. Arun Kumar Agarwal. 5-May-17
The Central Goods and Services Tax Bill, 2017 Returns Arun Kumar Agarwal info@arsconsultants.net www.arsconsultants.net 1 Statutory Provisions: Chapter Sections 37 to 48 VIII info@arsconsultants.net www.arsconsultants.net
More informationInvoice IGST Addl Tax # POS
GSTR-1 OUTWARD SUPPLIES MADE BY THE TAXPAYER 1. GSTIN:.. 2. Name of the taxpayer:.. (S. No. 1 and 2 will be auto-populated on logging) ANNEXURE-II [To be furnished by the 10 th of the month] [Not to be
More informationGOODS AND SERVICE TAX FILING OF RETURN. Prepared by Dharmendra Academy of GST Awareness
GOODS AND SERVICE TAX FILING OF RETURN 1 Returns Chapter IX of the CGST/SGST Act, 2017 GST Return Rules, 2017 2 RETURNS: SALIENT FEATURES A return is a statement of specified particulars relating to business
More informationReturns, Matching Concept, Accounts & Records, under GST Law. Presentation by CA. Gaurav V Save GST Course for CA Students WIRC of ICAI June 07, 2017
Returns, Matching Concept, Accounts & Records, under GST Law Presentation by CA. Gaurav V Save GST Course for CA Students WIRC of ICAI June 07, 2017 Agenda Returns & Matching Concept Accounts & Records
More informationDUTIES & RESPONSIBILITIES OF TAX DEDUCTOR UNDER THE GOODS AND SERVICES TAX ACTS
Page 1 of 8 DUTIES & RESPONSIBILITIES OF TAX DEDUCTOR UNDER THE GOODS AND SERVICES TAX ACTS What is GST? Goods and Services Tax (GST) is one indirect tax for the whole Nation, which will make India one
More informationHow can I create, submit, pay taxes and file GSTR-3B return?
CA. Naison Louis How can I create, submit, pay taxes and file GSTR-3B return? A normal taxpayer is required to file Form GSTR-1 & 2, GSTR- 3 return for every tax period. In case of extension of due dates
More informationChapter - RETURNS. 1. Form and manner of furnishing details of outward supplies
Chapter - RETURNS 1. Form and manner of furnishing details of outward supplies (1) Every registered person (other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017)
More informationWIRC of ICAI. Understanding Annual Returns & Reconciliation Statement. Presented By CA. Kevin Shah
WIRC of ICAI Understanding Annual Returns & Reconciliation Statement Presented By CA. Kevin Shah STATUTORY PROVISIONS Section 35 (5) of the CGST Act, 2017 (5) Every registered person whose turnover during
More informationFORM GSTR-9 (See rule 80) Annual Return Basic Details
teachoo.com Pt. 2 3 3 Pt. 4 inancial Year STN Legal Name Trade Name (if any) ORM STR-9 (See rule 80) nnual Return asic etails etails of Outward and inward supplies declared during the financial year (mount
More informationDraft suggestions on GST -Form GSTR- 9
Draft suggestions on GST -Form GSTR- 9 Indirect es Committee THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA NEW DELHI INTRODUCTION 1. The Institute of Chartered Accountants of India considers it a privilege
More informationPreview of Return and Payment Modules
Preview of Return and Payment Modules 1 Objective of Preview & Mechanism of obtaining feedback Dear Taxpayer / Tax Professional, 1. After successful launch of GST Portal (gst.gov.in) on 8 th Nov 2016 the
More informationThe Centre of Excellence for GST. GST: Returns. JULY 09, 2017 ICAI Tower, BKC MUMBAI. CA. Hemant P. Vastani. The Centre of Excellence for GST
GST: Returns JULY 09, 2017 ICAI Tower, BKC MUMBAI CA. Hemant P. Vastani 1 Sections Covering Returns 37. Furnishing details of outward supplies. 38. Furnishing details of inward supplies. 39. Furnishing
More informationFurther, invoice-wise details for July and August 2017 in GSTR 1 is required to be filed as per the timelines given below:
GST COMPLIANCES Goods and Service Tax (GST) dubbed as the biggest tax reform since independence has finally been rolled out on July 1, 2017. After undertaking un-depth GST impact analysis over the months,
More informationTax Liability Ledger, will reflect the total tax liability of a tax payer (after netting) for the particular month.
ELECTRONIC LEDGERS & PAYMENTS Once a tax payer is registered on the common portal GSTN, two e-ledgers Cash Ledger & Input Tax Credit Ledger and an Electronic Tax liability ledger will be automatically
More information[Chapter IX] Edition NBC, Chartered Accountants and member of Allinial Global Accounting Association. All Rights Reserved.
[Chapter IX] Edition 7 Contents Furnishing details of outward supplies [S. 37] Furnishing details of inward supplies [S. 38] Furnishing of Returns [S. 39] First Return [S. 40] Claim of input tax credit
More informationGovernment of India/State Department of Form GSTR-1. [See Rule..] DETAILS OF OUTWARD SUPPLIES
Government of India/State Department of --------- Form GSTR-1 [See Rule..] DETAILS OF OUTWARD SUPPLIES 1. GSTIN:.. 2. Name of the Taxable Person:.. (S. No. 1 and 2 will be auto-populated on logging) 3.
More information[To be published in the Official Gazette of India, Extraordinary, Part II, Section 3, Subsection
[To be published in the Official Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification
More informationGovernment of India/State Department of Form GSTR-1. [See Rule..] DETAILS OF OUTWARD SUPPLIES
1. GSTIN:.. Government India/State Department --------- Form GSTR-1 [See Rule..] DETAILS OF OUTWARD SUPPLIES 2. Name the Person:.. (S. No. 1 and 2 will be auto-populated on logging) 3. Aggregate Turnover
More informationNotification No. 49/2018 Central Tax
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs
More informationHow can I create and submit GSTR3B?
Creation and Submission of GSTR3B How can I create and submit GSTR3B? A normal taxpayer is required to file GSTR 1, 2, & 3 returns for every tax period. In case of extension of due dates for filing of
More informationGoods & Service Tax. (GST) BBNL Vendor MEET
Goods & Service Tax (GST) BBNL Vendor MEET 28.6.2017 1 Overview GST In short How to Charge Tax Changes Now Tax on both goods and services when supplied Replacing - Central Excise, Service Tax, VAT, Entry
More informationGOODS AND SERVICES TAX RULES, 2017 PAYMENT FORMATS
GOODS AND SERVICES TAX RULES, 2017 PAYMENT FORMATS 14-05-2017 1 List of Forms Sr. Form Title of the Form 1. Form GST PMT-01 Electronic Liability Register of registered person (Part I: Return related liabilities
More informationGSTR 9- Annual Overview Engagement. pack
GSTR 9- Annual Overview Engagement Return pack TYPES of GSTR 9 GSTR 9 : GSTR 9 should be filed by the regular taxpayers filing GSTR 1, GSTR 2, GSTR 3. GSTR 9A GSTR 9A should be filed by the persons registered
More information1 Introduction 2 Tax Return 3 Goods and Services Tax Return 4 GST Model Law and Draft GST Rules 5 Outward supplies return (GSTR-1)
Topic 1 Introduction 2 Tax Return 3 Goods and Services Tax Return 4 GST Model Law and Draft GST Rules 5 Outward supplies return (GSTR-1) Page 6 Outward Supply details 7 Post ling of GSTR-1 8 Inward Supply
More information[Document title] Update 2 of 5
[Document title] Update 2 of 5 Abstract The new law is still in Rajya Sabha for approval. In meantime the government is pushing hard to get the rules and regulations to be prepared for the deadline of
More informationFAQ s on Form GSTR-9 Annual Return
FAQ s on Form GSTR-9 Annual Return DISCLAIMER The views expressed in this write up are of the author(s). The Institute of Chartered Accountants of India may not necessarily subscribe to the views expressed
More information7 MAY, Ashish Kedia
INTENSIVE COURS SE ON GST 7 MAY, 2017 Ashish Kedia Documentation Star Rating Matching Returns Return of Outward Supplies GSTR 1 (1/2) Details of outward supplies of goods and/ or services during a tax
More information[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs] Notification
More informationDated Aizawl, the 1 st Feb., 2018.
No.J.21011/1/2017-TAX/Vol-III(iv) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT... N O T I F I C A T I O N Dated Aizawl, the 1 st Feb., 2018. In exercise of the powers conferred by section 164 of the Central
More informationFILING OF RETURNS UNDER GST INCLUDING MATCHING OF INPUT TAX CREDIT
FILING OF RETURNS UNDER GST INCLUDING MATCHING OF INPUT TAX CREDIT DRAFT RETURN FORMS FORM NO DETAILS 1. GSTR 1 Details of outward supplies of taxable goods and/or services effected 2. GSTR 01A Details
More informationGOODS AND SERVICES TAX RULES, 2017 PAYMENT FORMATS
GOODS AND SERVICES TAX RULES, 2017 PAYMENT FORMATS 14-05-2017 1 List of Forms Sr. Form Title of the Form 1. Form GST PMT-01 Electronic Liability Register of registered person (Part I: Return related liabilities
More informationGST MATCHING & REVERSAL
GST MATCHING & REVERSAL CA. Rohit R. Bora M.com, FCA, DISA, SAP(FI/CO) rohit@rcnco.net Rohit Bora, All rights reserved Returns Process Upload GSTR-1 Can include missing invoice upto 17 th Auto-drafted
More informationList of Forms Sr. No Form No. Content 1. GST APL-01 Appeal to Appellate Authority 2. GST APL-02 Acknowledgement of submission of appeal 3. GST APL-03
GOODS AND SERVICES TAX RULES, 2017 APPEAL AND REVISION FORMATS 1 List of Forms Sr. No Form No. Content 1. GST APL-01 Appeal to Appellate Authority 2. GST APL-02 Acknowledgement of submission of appeal
More information[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification
More informationBUSINESS PROCESSES ON GST RETURN
Content provided by Mr. Vineet Bhatia, Advocate BUSINESS PROCESSES ON GST RETURN Proposed returns in the GST regime are quite detailed in nature, with emphasis on cross-matching of data submitted by various
More informationForm GST PMT 01 [See rule 85(1)]
Form GST PMT 01 [See rule 85(1)] Electronic Liability Register of Registered Person (Part I: Return related liabilities) (To be maintained at the Common Portal) GSTIN Name (Legal) Trade name, if any Tax
More informationThe. Extraordinary Published by Authority ASADHA 15] THURSDAY, JULY 06, 2017 [SAKA 1939 GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE
Registered No. WB/SC-247 PART I] THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 No. WB(Part-I)/2017/SAR-421 1 The Kolkata Gazette Extraordinary Published by Authority ASADHA 15] THURSDAY, JULY 06, 2017
More informationREGISTRATION & RETURN PROCESS UNDER GOODS AND SERVICES TAX (GST) By CA Sandip Agrawal Sandip Satyanarayan & Co Chartered Accountants
REGISTRATION & RETURN PROCESS UNDER GOODS AND SERVICES TAX (GST) By BRIEF INTRODUCTION TO GST GST is a Tax on Goods and services and it is proposed to be a comprehensive indirect tax levy on manufacture,
More informationInput Tax Credit. work and GSTR-9 other aspects. CA Lakshmi G K
Input Tax Credit Annual Availment, Returns Restrictions, under GSTJob- work and GSTR-9 other aspects CA Lakshmi G K Coverage Understanding legal provisions Step by step filing of Annual Return Action plan
More informationAll you should know while filing GSTR - 3B Return
All you should know while filing GSTR - 3B Return Filing of GSTR-3B return is the first formal communication of business transactions with the government machinery in the GST era. It holds lot of importance
More informationGST. Concept & Roadmap By CA. Ashwarya Agarwal
GST Concept & Roadmap By CA. Ashwarya Agarwal 1 What is GST?? GST Goods and Services Tax Clause 12A of Article 366 of The Constitution of India goods and services tax means any tax on supply of goods,
More informationBeginners Course on GST (Registration, Returns, Payment & Documentation) organised by WIRC 3rd October Presenter CA Mandar Telang
Beginners Course on GST (Registration, Returns, Payment & Documentation) organised by WIRC Presenter CA Mandar Telang 1 Registration 2 Registration Legal Framework v Taxable Person means a person who carries
More informationFAQs. Yes. He is liable for registration as he is engaged in Inter State supplies.
FAQs 1. A registered person s business is in many states. All supplies are below 10 lakhs. He makes an Inter State supply from one state. Is he liable for registration? Yes. He is liable for registration
More informationThe Empowered Committee of State Finance Ministers have worked out a dual GST model for India. In
GST is proposed to be a comprehensive indirect tax levy on manufacture, sale and consumption of goods as well as on the services at a national level. In an utopian situation, the tax has to be a singular
More informationGOODS AND SERVICES TAX
GOODS AND SERVICES TAX TRANSITIONAL CREDITS AND DEMONSTRATION OF FILING OF TRAN-1 Two days webcast on GST Organised by: Indirect Taxes Committee GENERAL PRINCIPLES RELATING TO TRANSITION a) Every person
More informationThe Central Goods And Services Tax Bill, Input Tax Credit. Arun Kumar Agarwal. 12-Apr-17
The Central Goods And Services Tax Bill, 2017 Input Tax Credit Arun Kumar Agarwal info@arsconsultants.net www.arsconsultants.net 1 Statutory Provisions Chapter Sections 16 to 21, 41 to 43& 53 V info@arsconsultants.net
More informationRETURNS TIME PERIOD OF FILING RETURN UNDER GST
RETURNS Introduction: Every registered taxable person shall himself assess the tax payable and furnished return for each tax period under Self-Assessment as per Section 57 of the Revised Model GST Act.
More informationGOODS AND SERVICE TAX UNDER REVERSE CHARGE - PROVISIONS & ITS COMPLIANCES
GOODS AND SERVICE TAX UNDER REVERSE CHARGE - PROVISIONS & ITS COMPLIANCES CMA NIRANJAN SWAIN, LLB, ACS, FCMA Normally Goods and Service Tax (GST) is payable by the Taxable person who is supplying goods
More informationGST Overview. ~CA Unmesh G. Patwardhan~ Mobile No Unmesh Patwardhan Mobile No
GST Overview ~CA Unmesh G. Patwardhan~ Mobile No.98224 24968 Unmesh Patwardhan Mobile No.98224 24968 1 Brief History & Concept of GST Unmesh Patwardhan Mobile No.98224 24968 2 1 st Jul 2017 The D Day Journey
More informationi. On or before the due date of furnishing the return for the month of September 2018 i.e (unless extended). OR
Points to consider before filing GSTR-3B/GSTR-1 for September 1. Pending Input Tax Credit to be availed before filing GSTR- 3B of Sept 18: Section 16 (4) of Central Goods and Services Tax Act, 2017 provides
More informationGST Workshop 9th June 2017
GST Workshop 9 th June 2017 GST Model- Basic Features GST is tax on the supply of goods and services, right from the manufacturer/service provider to the consumer. Destination based consumption Tax (Tax
More informationUnderstanding Nature of Supplies
GSTR-3B GSTR-3B is an Interim return made for filing the consolidated values of outward & inward supplies on self-declaration basis for the month of July and August and the tax would be payable based on
More informationTDS SECTION 51 NOTIFICATION NO.57/2018-CENTRAL TAX, DATED
ANNEXURE 1 TDS/ TCS Error! No text of specified style in document. 1 TDS SECTION 51 NOTIFICATION NO.57/2018-CENTRAL TAX, DATED 23-10-2018 In notification No. 50/2018-Central Tax dated the 13th September,
More informationCA. Annapurna Kabra
By CA. Annapurna Kabra 9972077441 I) Payment under GST Type of payment Due date Modes of payment with Rules and collection of tax Collection of incorrect amount / rate of GST Omission to collect GST in
More informationS. No. Questions / Tweets Received Replies Registration 1. Does aggregate turnover include value of inward supplies Refer Section 2(6) of CGST Act.
S. No. Questions / Tweets Received Replies Registration 1. Does aggregate turnover include value of inward supplies Refer Section 2(6) of CGST Act. received on which RCM is payable? Aggregate turnover
More informationMaster class on GST. Institute of Company Secretaries of India - WIRC. CA Ashit Shah. Shah & Savla LLP. Chartered Accountants
Master class on GST Institute of Company Secretaries of India - WIRC CA Ashit Shah Chartered Accountants Matters to be covered Job work E-Commerce Valuation of Goods and Services Accounts & Records Tax
More informationISSUES IN COMPOSITION SCHEME UNDER GST PGS & ASSOCIATES
ISSUES IN COMPOSITION SCHEME UNDER GST PGS & ASSOCIATES DEFINITIONS:- Aggregate Turnover means the aggregate value of all taxable supplies, exempt supplies, exports of goods or services or both and Inter-State
More informationTax Invoice, Credit and Debit Notes
FAQ s Chapter VII Tax Invoice, Credit and Debit Notes Tax Invoice, Credit and Debit Notes (Section 31 Section 34) Section 31 to 34 of the CGST Act, 2017 made applicable to IGST vide Section 20 of the IGST
More information