Category: GST

Provisions Relating to GST Practitioner

Rule-83 of CGST Rules 2017 Pro­vi­sions relat­ing to a goods and ser­vices tax prac­ti­tion­er.- (1) An appli­ca­tion in FORM GST PCT-01 may be made elec­tron­i­cal­ly through the com­mon por­tal either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Com­mis­sion­er for…

Final return under GST

Rule-81 of CGST Rules 2017 Final return.- Every reg­is­tered per­son required to fur­nish a final return under sec­tion 45, shall fur­nish such return elec­tron­i­cal­ly in FORM GSTR-10 through the com­mon por­tal either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the…

How to File Annual return in GST

Rule-80 of CGST Rules 2017 Annu­al return.-  (1) Every reg­is­tered per­son, oth­er than an Input Ser­vice Dis­trib­u­tor, a per­son pay­ing tax under sec­tion 51 or sec­tion 52, a casu­al tax­able per­son and a non-res­i­­dent tax­able per­son, shall fur­nish an annu­al return…

Claim of reduction in output tax liability more than once

Rule-76 of CGST rules 2017 Claim of reduc­tion in out­put tax lia­bil­i­ty more than once.-  The dupli­ca­tion of claims for reduc­tion in out­put tax lia­bil­i­ty in the details of out­ward sup­plies shall be com­mu­ni­cat­ed to the reg­is­tered per­son in FORM GST MIS‑1…