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GST annual return case studies: Supply part
Introduction: GST annual return case studies This article is compiled to discuss the GST annual return case studies. These case studies will help you in understanding supply part of GST annual return. It is advisable to be slow on annual return as
PPT on All input tax credit forms in GST
ITC 01 When to use? Section 18(a): Normal registration: In case of new registration is the taxpayer takes registration within 30 days from the date when he becomes liable. he will be eligible to take the input tax credit on inputs in stock, in
CA Shafaly GirdharwalRe-credit of GST Refund Claim Rejected through GSTR-3B | Gujarat High Court
I am sharing with you all an important ruling of Gujarat High Court in the case of M/s GARDEN SILK MILLS LTD (R/Special Civil Application No. 7397 of 2018), in which the respondent revenue (proper officer) is directed to re-credit the amount of refund rejected to the Electronic
Brief notes on GSTR 9A with practical
Dear Colleagues, good morning to all of you. I have received messages from our friends about to prepare notes on GSTR 9A, GSTR-9, and GSTR-9C after modified to the forms. So, I am preparing notes on the above subject from today onwards on a daily
Exemption in GST#1 Charitable activities in GST
Whether charitable activities are a business? The charitable activities are not leviable to tax. But this is important that the activities should be charitable in real. The first test to decide upon is whether the activities of the entity will fall in definition of business
CA Shafaly GirdharwalDownload PPT on GST Annual Return
Download PPT on GST Annual Return by clicking the image below Overview of GSTR 9 GSTR 9/9A is an annual return to be filed once in a year by the registered taxpayers under GST including those registered under composition levy scheme. It consists of details
Note on GST for Builders and Developers
Download the full Notes on GST for Builders and Developers by clicking the image below. Statutory provisions in respect to the construction of complex Following is ‘supply of service’ as per para 5(b) of Schedule II of CGST Act. ‘Construction of a complex, building, civil
Original copy of GST AAR – Sarj Educational Centre
Download the Original Copy of GST AAR – Sarj Educational Center by clicking the image below A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called „the
Best PPT on Annual Return
RELEVANT SECTION, RULE, NOTIFICATIONS, AND ROD Relevant Section: Section 44 read with Rule 80 Relevant Notification: Notification No. 74/2018-Central Tax Dated 31st December 2018 Order No. 1/2018 – Central Tax- Removal of difficulty order regarding extension of due date for filing of Annual return (in
GST Late Fees and Interest Calculator on Late Filling
Since GST is being operationalized since Jul-17, One of major concern is how to calculate INTEREST on late payment of GST & Late fees for filling GSTR 3B. I have attached an Automatic GST Late Fees Calculator in Excel. A Simple Automatic GST Late Fees
GST Amendments Notified by the Government on 23rd April
Download the List of Amendments Notified by the Government on 23rd April by clicking the image below. Following are the amendments notified by the Government on 23rd April 2019: Utilization of ITC at the time of filing of return: The newly inserted rule 88A in
New returns for composition dealers
New returns for composition dealers: Notification No. 20/2019 – Central Tax New Delhi, the 23rd April, 2019 introduced CGST (Third amendment rules). These rules have changed the returns to be filed by a composition dealer. In current regime a composition dealer files a quarterly return
CA Shafaly Girdharwal