For the financial year 2022-23, due date of filing of GSTR-3B depends on various parameters. So, it is necessary to check all those parameters to decide the due date of filing the GSTR-3B for any tax period, failing…
Likewise in earlier years, the Government through CBIC, brought up a Scheme for non-filers under GST. The core purpose behind the scheme is to provide financial assistance to non-filers and to bring them back in the GST system…
For the financial year 2021-22, due date of filing of GSTR-3B depends on various parameters. So, it is necessary to check all those parameters which decides the due date of filing the GSTR-3B for any tax period, failing…
During the first wave of Corona pandemic in India in the year 2020, the government comes out with various relaxations in relation to due date for payment of taxes, filing of returns, lower interest rates, etc. Again in…
Like every taxation law, provisions for Annual GST Audit has been inserted there in GST laws viz. CGST Act 2017 and respective State/UT GST Acts. Section 44(2) of CGST Act 2017 read with Section 35(5) of said Act,…
As all knows that under GST, it is required to file an Annual Return by a set of notified registered taxpayers for every financial year in form GSTR -9. In this article, we will discuss all about Annual…
Recenty, Central Government has started a major drive to catch GST fraudesters, specially those, who are dealing in Sale-Purchase of Invoices without making any supply of goods or services. Undoubtedly, the government has found many such fraudesters doing…
As per latest developments, government has brought up major relaxations for filing of FORM GSTR-3B for the period from July 2017 to July 2020. Late Fee Waiver in full for nil returns or levy upto maximum of Rs…
Coronavirus occurred at the times when India was at the verge of closing its financial year, many of the events/things likely to change with the closing of one financial year and opening of new financial year. Under GST…
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)…
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