Legal Warning for Non-filers of GST Return-SOP 24/12/2019

Legal Provisions for Non-Filers or say “return defaulters” Section 46 of CGST Act 2017 identifies a registered person as tax return “defaulter” who fails to furnish a return under section 39 (Monthly/quarterly return) or section 44 (annual return) or section 45 (Final return). Sometimes, these persons also called as non-filers. […]

Composition Scheme for Service Providers w.e.f. 1st April 2019 3

Initially, under GST laws, composition scheme was restricted only for traders, manufacturers and restaurant service providers. With the implementation of CGST Amendment Act, 2017 as applicable w.e.f. 01.02.2019, a relatively small portion of services is allowed to be supplied under such Composition Scheme. With the increase in demand for such […]