The Registered Persons may opt to pay tax under composition scheme with effect from the first day of the month immediately succeeding the month in which he files an intimation of opting for Composiition Scheme, on the common portal on or before the…
Category: GST
GST Return Due date for Composite Dealer has been Extended for July17 to Sept17 Querter
The Central Government has extended the Due date for Filing Returns by Composite dealer in GSTR‑4 for the Quarter July17 to September 17 to 15.11.2017. The Dealers who opt for payment of GST Under Composition Scheme is required to file…
Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports without payment of GST
In view of the difficulties being faced by the exporters in submission of bonds/Letter of Undertaking (LUT for short) for exporting goods or services or both without payment of integrated tax, Notification No. 37/2017 – Central Tax dated 4th October, 2017…
Facility to Exporter to give Letter of Undertaking in place of a bond for Export without payment of GST
Central Board of Excise and Customs hereby specifies conditions and safeguards for furnishing a Letter of Undertaking in place of a Bond by a registered person who intends to supply goods or services for export without payment of integrated tax — all…
How to change Primary Email ID & Mobile No of Existing Registration of GST
The steps which need to be followed by the user taxpayer for changing of email and mobile number: — Step‑1: Login with your user id and password, Step‑2: Click on the registration bar and select the non-core amendment , Step‑3: Click on…
How to File GSTR‑1 Using Offline Utility
Create and upload the Outward Supplies details in the GSTR 1 using the Returns Offline tool. Before using the GSTR1 excel template for filling outward supply details, delete all sample data from all Before importing the excel file in the offline…
Guidance for claiming credit in TRAN 1 in respect of registrations under earlier laws
It may be happened that when Taxpayers claiming Transitional Credit in respect of existing registration(s) under earlier law(s) of Central Excise, Service Tax and VAT , the tax payers get the message of “Trans‑1 processed with error” when they save such details. This…
Procedure of Obtaining E‑waybill in GST in West Bengal
Procedure of Obtaining E‑waybill in GST in West Bengal As per the new system, the Way Bills will have to be generated and printed from the Directorate’s website www.wbcomtax.gov.in by the importing persons after furnishing the required particulars, which are…
Whether Late Fees is applicable where GSTR-3B has not been filed only GSTR‑1,2 & 3 has been filed
There Could be Two Situations that GSTR-3B has been Filed but Tax has not been paid before Due Date & GSTR-3B is not filed at all. Hereinafter we have discussed both the Situations. Where GSTR-3B has been Filed Where, for some…
How to make Correction of Erroneous Data furnished in Form GSTR-3B
In case the registered person intends to amend any details furnished in FORM GSTR- 3B, it may be done in the FORM GSTR‑1 or FORM GSTR‑2, as the case may For example, while preparing and furnishing the details in FORM…