TDS Provisions under CGST Act
TDS Provisions under CGST Act The concept of Tax Deducted at Source (TDS) under GST was introduced with effect from 1st October 2018, under Section 51 of the Central Goods and Services Tax (CGST) Act,…
Furnishing of Returns under GST
Furnishing of Returns under GST Under the Goods and Services Tax (GST) regime in India, every registered taxpayer is required to file returns. These returns help the government track your business’s sales, purchases, tax collected,…
Advisory in respect of Changes in GSTR 8
Please refer to the GST Council decision to the effect that TCS rate has been reduced from the current 1% (0.5% CGST + 0.5% SGST/UTGST, or 1% IGST) to 0.5% (0.25% CGST + 0.25% SGST/UTGST,…
Advisory for FORM GSTR-1A
FORM GSTR-1A 1. The Government vide notification No. 12/2024 – Central Tax dated 10.07.2024, has introduced FORM GSTR-1A which is an optional Form/ facility. This has been provided to the taxpayers to add or amend particulars of…
GST Compliance Calendar for July 2022
GST Compliance Calendar for July 2022 Purpose Compliance Period Due Date Compliance Details GSTR -7 TDS return under GST Jun-22 10-Jul-22 GSTR-7 is a return to be filed by the persons who is required to…
Refund under GST
Refund under GST Section 54 of CGST Act deals with Refund of Tax, it states that any registered person claiming refund of Tax or Interest may make an application in GST RFD-01 before expiry of…
Due Date under GST- June 2022
Important filing dates on GST portal 1.June 10th, 2022- GSTR-7 (May, 2022) GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST…
GST Taxpayer under QRPM Scheme- Due date of GST Payment Extended
CBIC vide Notification No. 06/2022 dated 17.05.2022 has extended the due date for depositing the tax due under proviso to sub section (7) of section 39 of CGST Act, 2017 in Form PMT 06 for…