CS Shashank Kothiyal
6 articles written by CS Shashank Kothiyal on ConsultEase.
Unblocking of E-Way Bill Generation Facility
Unblocking of E-Way Bill Generation Facility In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is to be blocked, in case the taxpayer fails to file their returns in Form GSTR-3B or
Filing Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal
Filing Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal 1. What is Form GSTR-4 Annual Return: Ans. Form GSTR-4 (Annual Return) is a yearly return to be filed once, for each financial year, by taxpayers who have opted for composition scheme, for any
Details Analysis on Filing of PMT-09
Details Analysis on Filing of PMT-09 The CBIC has recently introduced Form PMT-09 for the transfer of an amount from one head to another head. This enables a registered taxpayer to transfer any amount of tax, interest, penalty, etc. that is available in the electronic
GST ANX-1 and ANX-2 of New Return Prototype
GST ANX-1 and ANX-2 of New Return Prototype In these, we will see the new functionalities launch by the GSTN related to the new return as a demo to the taxpayer. The detailed analysis is: 1. What is this web portal all about? Web-based Prototype of
Concept of Mixed Supply & Composite Supply under GST
Concept of Mixed Supply & Composite Supply under GST This is a new concept introduced in GST which will cover supplies made together whether the supplies are related or not. Supplies of two or more goods or services can be either ‘composite supply’ or ‘mixed
Steps to Resolve The Error “Invalid Summary Payload” in GSTR-10.
Steps to resolve the error “Invalid Summary Payload” in GSTR-10. In this article, we will see the resolution to resolved the error of “Invalid Summary Payload”. The steps to resolved the error are: What is Form GSTR-10? Ans. A taxable person whose GST registration is