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Commerce Club

Commerce Club

  • Home
  • Income Tax
    • IT Circulars
    • IT Notification
    • IT Caselaw
  • GST
    • GST Law
    • GST Rules
    • GST Rate
      • GST Rate on Goods
      • GST Rate on Services
    • GST Circular
    • GST Notification
    • GST Caselaw
  • Company Law
    • Companies Act 2013
    • Notification
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  • Finance
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WB VAT
August 13, 2017 commerceclub

VAT Audit limit is Rs. 10 Crore & submission of Income Tax Audit report becomes mandatory in WBVAT

By amend­ing sub-sec­­tion (1A) of sec­tion 30E the mon­e­tary lim­it of fil­ing audit report in Form 88 has been raised

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GST Rules
August 12, 2017 commerceclub

Form GSTR‑5 (Return for Non-resident taxable person)

Form GSTR‑5 [See rule 63]     Return for Non-res­i­dent tax­able per­son   Year Month   1. GSTIN 2. (a) Legal

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GST Rules
August 12, 2017 commerceclub

Form GSTR-4A (Auto-drafted details for registered person opting for composition levy)

Form GSTR-4A                  [See rules 59(3) & 66(2)]  Auto-draft­ed details for reg­is­tered per­son opt­ing for com­po­si­tion levy (Auto-draft­ed from GSTR‑1, GSTR‑5

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Uncategorized
August 12, 2017 commerceclub

Points to be Kept in Mind While Filing GSTR-4- Quarterly return for registered person opting for composition levy

The details in GSTR‑4 should be fur­nished between 11th and 18th of the month suc­ceed­ing the rel­e­vant tax peri­od. Aggregate

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GST Rules
August 12, 2017 commerceclub

Form GSTR‑4 (Quarterly return for registered person opting for composition levy)

Form GSTR‑4        [See rule 62]   Quar­ter­ly return for reg­is­tered per­son opt­ing for com­po­si­tion levy   Year Quar­ter   1. GSTIN

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GST Rules
August 12, 2017 commerceclub

FORM GSTR-3B (Details of Outward & Inward Supplies Liable to Reverse Charge)

FORM GSTR-3B   [See rule 61(5)]   Year Month     1. GSTIN 2. Legal name of the reg­is­tered person

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GST Rules
August 12, 2017 commerceclub

Form GSTR – 3A (Notice to return defaulter u/s 46 for not filing return )

Form GSTR – 3A [See rule 68]   Ref­er­ence No: Date:   To                GSTIN ———————– Name                                Address   Notice to return

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GST Rules
August 12, 2017 commerceclub

Points to be Kept in mind while filing GSTR‑3 ‑Monthly Return

GSTR 3 can be gen­er­at­ed only when GSTR‑1 and GSTR- 2 of the tax peri­od have been filed.   Elec­tron­ic liability

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GST Rules
August 12, 2017 commerceclub

Form GSTR‑3 (Monthly return)

Form GSTR‑3 [See rule 61(1)]   Month­ly return Year Month   1. GSTIN 2. (a) Legal name of the registered

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GST Rules
August 12, 2017 commerceclub

Points to be Kept in Mind while filing GSTR‑2 Details of inward supplies of goods or services

Table 3 & 4 to cap­ture infor­ma­tion of: Invoice-lev­­el inward sup­ply infor­ma­tion, rate-wise, per­tain­ing to the tax peri­od report­ed by supplier

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