GST Calendar –Compliances for the month of August’2021 Nature of Compliances Due Date GSTR-7 (Tax Deducted at Source ‘TDS’) September 10,2021 GSTR-8 (Tax Collected at Source ‘TCS’) September 10,2021 GSTR-1 August 2021 September 11, 2021 IFF- Invoice furnishing facility (Availing QRMP) September 13, 2021 GSTR-6 August 2021 Input Service Distributor September 13, 2021 GSTR-2B (Auto Generated Statement) September 14, 2021 […]
GST Calendar – Aug 2021 Nature of Compliances Due Date GSTR-7 JUL 2021 tax deducted at source August 10,2021 GSTR-1 JULY 2021 August 11, 2021 IFF- Invoice furnishing facility (Availing QRMP) August 13, 2021 GSTR-6 JUL 2021 Input Service Distributor August 13, 2021 GSTR-3B JULY 2021 August 20, 2021 GSTR-5 JULY 2021 Non-Resident Taxable Person August 20, 2021 GSTR-5A JULY […]
GST Calendar – July 2021 Nature of Compliances Due Date GSTR-7 June 2021 tax deducted at source July 10, 2021 GSTR-1 June 2021 July 11, 2021 GSTR-6 June 2021 Input Service Distributor July 13, 2021 GSTR-3B June 2021 July 20, 2021 GSTR-5 June 2021 Non-Resident Taxable Person July 20, 2021 GSTR-5A June 2021 OIDAR Service Provider July 20, 2021 ITC-04 […]
GST Calendar – May’ 2021 Nature of Compliances Due Date GSTR-7 May’ 2021 tax deducted at source June 10, 2021 GSTR-6 May’ 2021 Input Service Distributor June 13, 2021 GSTR-3B May’ 2021 June 20, 2021 GSTR-5 May’ 2021 Non-Resident Taxable Person June 20, 2021 GSTR-5A May’ 2021 OIDAR Service Provider June 20, 2021 GSTR-1 May’ 2021 June 26, 2021 IFF- […]
GST Calendar – May’ 2021 Nature of Compliances Due Date GSTR-7 April’ 2021 tax deducted at source May 10, 2021 GSTR-6 April’ 2021 Input Service Distributor May 13, 2021 GSTR-5 April’ 2021 Non-Resident Taxable Person May 20, 2021 GSTR-5A April’ 2021 OIDAR Service Provider May 20, 2021 GSTR-3B April’ 2021turnover more than 5 Cr May 20, 2021 GSTR-1April’ 2021 turnover […]
Recent Judgments Authority for Advance Ruling- Uttar Pradesh held that the expenses incurred by the company in order to satisfy the obligation of Corporate Social Responsibility (CSR) under the Companies Act, 2013 are eligible for Input Tax Credit as being incurred in the course of business. Elaborative: Facts: The Appellant is a Company incorporated under the Companies Act, 2013 and […]
Upcoming Changes in GSTR 1 Recent Judgments Honorable High Court of Gujarat Appellate Authority for Advance Ruling – Karnataka Activities of liaison office of foreign company establishing its place of business in India are not liable for GST The foreign company is a ‘person’ by the virtue of clause (h) of section 2(84) of the CGST Act. However, the liaison office […]
DGFT Introduces online e- PRC system for application seeking Policy/ Procedure relaxation in terms of Para 2.58 of FTP 2015-20 w.e.f. 25/01/2021 via Trade Notice No. 38/2020-21 dated 15th January’2021 Recent Judgement Honorable High Court of Delhi DRC-03 – Petition is not maintainable, as an alternate efficacious remedy under Rule 159(5) of the CGST Rules, 2017 is available – time […]
Notification No. 94/2020-Central Tax dated 22.12.2020, CGST Change in Rule 86B (Restriction on use of Input Tax Credit for discharging the output liability) has been inserted into CGST Rules, 2017, and is effective from 1st, January 2021. Exemption to the Rule 86(4) Rule 36(4) of CGST Rules, 2017 Rule 59 of CGST Rules, 2017 Rule 9(1)a of CGST Rules, 2017 […]
Eway Bill GST Registration CBEC-20/13/06/2020-GST Instruction No. 4/3/2020-GST, directs the Standard Operating Procedures (SOP) for verification of taxpayers granted deemed GST registration. During the period from 21st August’2020 to 16th November’2020, deemed registration were granted where Aadhaar authentication has either not been opted or authentication has failed. A mandatory physical verification shall be done by proper officer for the deemed […]