As per the GST Council decision to notify “Restaurant Service” under section 9(5) of the CGST Act, 2017 along with other services notified earlier such as motor cabs, accommodation and housekeeping services wherein the tax…
Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return under section…
Important due dates for the GST Returns in the Month of January 2022 Form to be filedPeriodWho should file?GSTR 7December 2021GSTR 7 is a return to be filed by the persons who are required to…
7 January 2022 - Deposit of Tax deducted/collected- Due date for deposit of Tax deducted/collected for the month of December, 2021. However, all the sum deducted/collected by an office of the government shall be paid…
Definitions of Goods under GST Supply of lottery has been treated as supply of “goods” under the Central Goods and Services Tax (CGST) Act, 2017. Section 2 (52) of the Act defines “goods” to include…
CBIC vide Notification No. 40/2021- Central Tax dated 29.12.2021 has extended the due date of GST Returns GSTR-9 and GSTR-9C upto 28.02.2022 which was 31.12.2021 earlier. Various Representations submit by various Tax Associations to extend…
Ministry of Corporate Affairs [MCA] has extended the due date for filing AOC-4 and MGT-7 for FY 2020-21. The extract is given below for reference. In continuation to Ministry’s General Circular No., 17/2021 doted 29.10.2021,…
The Due Date for Filing Income Tax Return [ITR] for Non-Audit Cases is 31st December 2021. As per the guidelines from the CBDT, if an individual taxpayer (non-Audit) misses the income tax return (ITR) filing…