Prequisite:TRAN 2 can be filed only if TRAN-1 and GSTR 3B of the relevant tax period is filed. Step1.Navigate to the TRAN 2 page of the desired tax period after logging in , Select the < Financial Year> and < Month> Step2.Table 4 of TRAN 2 would be enabled if records were declared in Table-7(a) (7B) of […]
The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has recommended the followingfacilitative measuresfortaxpayers: Return Filing a)The return filing process is to be further simplified in the following manner: All taxpayers would file return in FORM GSTR-3B along with payment of tax by 20th of the succeeding month till March, 2018. For filing […]
The last date for filing of the GST TRAN – 1 has been extended to 30th Nov 2017 based on the Order-08/2017-GST
GST TRAN – 1 has to be filed by the taxpayers if they have closing balances of credit of CENVAT, VAT. Service Tax, CVD etc. Checklist before filing GST TRAN – 1 Ensure that there are no special characters like “- “or “/” are not used while entering registration number in the enrolment form or […]
As per Rule 117, the amount of credit specified in the application in FORM GST TRAN-1 shall be credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on the common portal.
As per rule 120 of CGST Rules 2017, goods sent on sale or approval basis have before the appointed date has to be declared in FORM GST TRAN – 1, within 90 days from the appointed date.