Format and salient features of GSTR Sahaj: Who can file the GSTR Sahaj? Ans: A taxpayer having B2C only supplies can file GSTR Sahaj. A taxpayer can choose the option to file it monthly or quarterly. So a small taxpayer can choose a quarterly option. 2.
Amendments in GST Laws (CGST Act, 2017, IGST Act, 2017 and the GST (Compensation to States) Act, 2017) GST Council has reviewed 46 proposed amendments in CGST Act, 2017, IGST Act, 2017 and the GST (Compensation to States) Act, 2017 and has recommended the following
About Presumptive Basis Income Under Section 44AD and Section 44ADA under Income Tax Act Section 44AD If the Assessee adopts/choose ITR under section 44AD then he has to file ITR under this for consecutive 5 years. Otherwise, for example, if assessee file ITR under this
GST rate cut: Refrigerators, washing machines, kitchen appliances to be cheaper from 27 July 2018 Consumer appliances like refrigerators, washing machines, small screen TVs, vacuum cleaners and sundry kitchen essentials will now cost 7-8 percent less, as companies prepare to pass on the benefits of
How to File the return for Presumptive Taxation This article is consists of the Steps and the explanation for each step for filing the return Presumptive Taxation. The for the filing of return for Presumptive Taxation is ITR-4 SUGAM. Who is Liable to file this
Circular No. 51/25/2018-GST Circular No. 51/25/2018-GST F. No. 354/220/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Room No. 146G, North Block, New Delhi, 31st July 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All)
Circular No. 50/24/2018-GST Circular No. 50/24/2018-GST F. No. 354/03/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Room No. 146G, North Block, New Delhi, 31st July 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All)
Notification No. 30/2018 – Central Tax Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 30/2018 – Central Tax New Delhi, the 30th July 2018 G.S.R….(E).- In exercise of the powers conferred by sub-section (6) of
Non-filing of DIR -3 KYC (Related to DIN Holders) DIR-3 KYC notified vide Companies(Appointment and Qualification of Directors) Fourth Amendment Rules, 2018 dated 5th July 2018 would be made available shortly for filing purposes. Non-filing of DIR-3 KYC may result in deactivation of DIR. While filing
Format and salient features of GST Sugam: Applicability of GSTR Sugam: GST Sugam can be filed by the taxpayers having B2B and B2C supplies other than the following: a) Composition Dealer b) ISD c) TDS deductor u/s 51 d) TCS deductor u/s 52 e) Non-resident
