CS Shashank Kothiyal

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 […]

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 […]

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, […]

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 […]

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 […]

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 […]