Data in GSTR – 2A will remain available for a tax period till the supplier files or submits his GSTR – 2 for the tax period.
In GSTR – 3B, the tax implications on the credit notes, debit notes & purchases from unregistered dealers which are falling under RCM have to be reported and paid, in case of f the taxpayer has missed all these documents, they can upload the same in GSTR – 1 and GSTR – 2 and this […]
If a taxpayer has missed any outward supplies or inward supplies invoices amounts while filing GSTR – 3B, those invoices can be included in the GSTR – 1 and GSTR – 2 and the output liability and input tax credit will be considered in the GSTR – 3 and if any amount is payable the […]
If the supplier of goods or services does not file his GSTR – 1 by the said date and the recipient of the goods or services or both have filed GSTR – 2, then the supplier of goods or services or both cannot modify the invoice, the supplier has to accept or reject the same.
GSTR – 3B to continue for another 4 months i.e till Dec 2017 GSTR -1 to be filed by 3rd Oct for taxpayers having turnover till Rs 100 Crs and for other by 10th of Oct 2017 GSTR – 2 to be filed by 31st Oct 2017 GSTR – 3 to be filed by 10th Nov 2017 GST […]
The government on Saturday said it is extending the deadline to file GSTR 1 for July by another five days, to September 15. The government has also decided to form a 3-member inter-ministerial team to look at the technical issues around GSTN and the problems users were facing in uploading their returns on the portal. […]
The due dates for the filing of GST Returns for the month of July and August 2017 have been extended. Revised Dates July 2017 Returns GSTR – 1 : 10th Sep 2017 GSTR – 2 : 25th of Sep 2017 GSTR – 3 : 30th Sep 2017 August 2017 Returns GSTR – 1 : 5th Oct 2017 GSTR – 2 […]
UQC or unit of measure is required to be shown in the HSN Summary of GSTR – 1 in table 12 and in table 13 of the GSTR – 2. The unit of measure in case of items/goods should be based on the UQC issued by the GSTN. If they do not match it will […]
GSTR – 3B has to be filed by 20th Aug 2017 for the month of July transaction with GST. Following are the key points 1. Every tax payers under GST except registered under composition has to file this return. 2. Data entered in GSTR – 3B will be reconciled with the GSTR – 2 and GSTR […]
As per the Draft Input Tax Credit Rules, Input Tax Credit is available only if the registered person has issued the tax invoice for the supply of goods or services as given in the Revised Invoice Rules and the same is furnished in the GSTR – 2 of the recipient and GSTR -1 of the […]