Category: GST

GST Audit Form (Form GSTR-9C)

GSTR 9C See rule 80(3) PART – A — Rec­on­cil­i­a­tion State­ment Pt. I Basic Details 1 Finan­cial Year   2 GSTIN   3A Legal Name <  Auto > GSTR 3B Trade Name (if any) < Auto > 4 Are you…

Form GSTR-9A

  FORM GSTR-9A (See rule 80) Annu­al Return (For Com­po­si­tion Tax­pay­er) Pt. I Basic Details 1 Finan­cial Year   2 GSTIN   3A Legal Name <Auto> 3B Trade Name (if any) <Auto>   Peri­od of com­po­si­tion scheme dur­ing the year…

Format of GSTR-9- Annual return under GST

1[FORM GSTR-9 (See rule 80) Annu­al Return Pt. I Basic Details 1 Finan­cial Year 2 GSTIN 3A Legal Name GSTR 3B Trade Name (if any) Pt. II Details of Out­ward and inward sup­plies declared dur­ing the finan­cial year (Amount in…

Applicability of GST Audit

Rule 80(3) of CGST Rules uses the expres­sion “every reg­is­tered per­son whose aggre­gate turnover dur­ing a finan­cial year exceeds two crore rupees”. So GST Audit is Applic­a­ble for every Reg­is­tered per­son, whether or not the per­son is hav­ing any Tax­able…

Legal Provision of GST Audit

There are Two impor­tant pro­vi­sions which are rel­e­vant and impor­tant in this con­text are Sec­tion 35(5) and Sec­tion 44(2) of the CGST Act. In terms of Sec­tion 35(5) of CGST Act “every reg­is­tered per­son whose turnover dur­ing a finan­cial year…

Taxation of Lottery under GST Acts

Whether CGST Act, 2017 and IGST Act,2017 to the extent propos­ing to tax lot­tery is beyond the Con­sti­tu­tion­al def­i­n­i­tion of ‘goods’? Whether lot­tery is ‘goods’ or n ‘action­able claim’? Held in the case of “Teesta Dis­trib­u­tors & Ors. v. Union…