GST Calendar –Compliances for the month of March’2023 Nature of Compliances Due Date GSTR-7 (Tax Deducted at Source ‘TDS’) April 10, 2023 GSTR-8 (Tax Collected at Source ‘TCS’) April 10, 2023 GSTR-1 April 11, 2023 IFF- Invoice furnishing facility (Availing QRMP) April 13, 2023 GSTR-6 Input Service Distributor April 13, 2023 GSTR-2B (Auto Generated Statement) April 14, 2023 GSTR-3B April 20, 2023 GSTR-5 (Non-Resident Taxable Person) April 20, 2023 GSTR-5A (OIDAR Service Provider) April 20, 2023 PMT-06 (who have opted
Tag: GSTR
Department digging more information from large taxpayers
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 is not recognized as a separate legal entity in India and is registered with the registrar of company in the
The GST finding its place in jurisprudence on pertinent issues
AAAR Karnataka held supply of goods and services under warranty contract as composite supply, as principal supply being services and “recipient of supply” to make payment to under the contract to the supplier. Elaborative: Facts: The appellant provides warranty and other after sales support services on supply as a distributor of branded trucks on a principal-to-principal basis to its customers in India. , it gives a standard warranty of one to two years on the truck sold to its
There is nothing called as good tax but there is something surely called as defer levy
In the testing time the government has been supporting by deferring the compliance dates and capping Late fees. Clarification is offered by CBIC on the limitation of GSTR-2A mismatch would not apply on ITC from RCM, Imports and ISD and non exigibility of GST on Directors Remuneration to executive directors. Gujarat High Court, Ruling-1 Om Sai Trader– Issue Involved: Validity of notice issued due to discrepancy in e-way bill regarding registration no. of vehicle. Facts: In the aforesaid case the