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GSTR-5 Filing – Due Date & Penalty for Late Filing
GSTR-5 Filing GSTR-5 return must be filed by persons registered under GST as non-resident taxable persons. Non-resident taxable persons are persons who occasionally undertakes transactions involving...
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GSTR-3 Filing
GSTR-3 Filing – GST Return Due on 20th GSTR-3 is a type of GST return that must be filed by regular taxpayers on the 20th of every month. GSTR-3 filing can be made on the GST Common Portal after filing...
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GSTR-9 Filing – GST Annual Return – Due on 31st December
GSTR-9 Filing – GST Annual Return – Due on 31st December GSTR-9 or GST Annual Return must be filed by all regular taxpayers registered under GST. The only category of GST registered entities not...
View ArticleGST Refund – Documents Required
GST Refund – Documents Required Any person having GST registration can claim a refund under the GST Act for tax, interest, penalty, fees or any other amount paid by him using FORM GST RDS-01. GST...
View ArticlePlace of Supply for Goods
Place of Supply for Goods Place of supply concept under GST plays an important role in determining the applicability of IGST or CGST & SGST. Also, in the GST invoice and GST return filing, place of...
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GST Registration – Documents Requested or Application Rejected
GST Registration – Documents Requested or Application Rejected All entities engaged in providing supply of more than Rs.20 lakhs of goods or services in most states are required to obtain GST...
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GSTR-10 Filing – Final GST Return Due on Cancellation
GSTR-10 Filing – Final GST Return Due on Cancellation GSTR-10 is a type of GST return that must be filed by persons registered under GST – on cancellation or surrender of GST registration. Who should...
View ArticleReversing Input Tax Credit – Non-payment of Invoice
Reversing Input Tax Credit – Non-payment of Invoice GST invoices should be issued when goods or services have been delivered to the customer and payment is reasonably assured. On raising the tax...
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HSN Code on Invoice
HSN Code on Invoice Under GST Invoice Rules and Format, suppliers are required to mandatorily display the HSN code or SAC code of the goods or services supplied. However, in order to make compliance...
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GST Unique Identification Number (UIN)
GST Unique Identification Number (UIN) Regular taxpayers, casual taxable persons and non-resident taxable person who apply for GST registration are provided with GSTIN or Goods and Services Tax...
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GSTR-3B Return – Online Filing Procedure
GSTR-3B Return – Online Filing Procedure GSTR-3B return must be filed by all persons having GST registration in the month of August and September. GSTR-3B return is due on the 20th of August and...
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GST Interstate vs Intrastate Supply Meaning
GST Interstate vs Intrastate Supply Meaning In GST, the terms interstate and intrastate have tremendous significance in the determination of IGST, CGST or SGST. Interstate supply attracts IGST, while...
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GST Registration Check – How to Check GSTIN Validity?
GST Registration Check – How to Check GSTIN Validity? GST registration is mandatory in most states for businesses having an aggregate annual turnover of more than Rs.20 lakhs per year. In addition to...
View ArticleComposite Supply & Mixed Supply Accounting under GST
Composite Supply & Mixed Supply Accounting under GST The GST Council has clearly provided GST rates for all goods and services. For most goods and services, the GST rates based on HSN code or SAC...
View ArticleAgriculture under GST – Registration Requirement & GST Rates
Agriculture under GST India is a nation of farmers with the agriculture sector contributing a large chunk of the economy. Small scale agriculture has been exempt under GST and most of the basic produce...
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How to File GSTR 3B Return
How to File GSTR 3B GSTR 3B Return must be filed all persons having GST registration before 20th August and 20th September. Once GSTR 3B returns are filed in August and September, the normal filing of...
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Zero Rated Supply under GST
Zero Rated Supply under GST Export supplies of a taxpayer registered under GST are classified as zero rated supply. Zero rated supply under GST is eligible for refund. Taxpayers are required to furnish...
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Refund of Input Tax Credit under GST
Refund of Input Tax Credit under GST Under GST, a refund can be claimed by taxpayer for any tax and interest paid or any other amount of GST by making an application for GST refund before 2 years from...
View ArticleGST on Rent
GST on Rent – Does Rent Attract GST? The GST Act, has explicitly mentioned that renting of immovable property would be treated as supply of services. However, GST is applicable only on certain types of...
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Credit Note Format under GST
Credit Note Format under GST Credit notes are a type of business document issued by a seller usually when goods are returned by a customer. Under GST, specific rules have been provided for the issue of...
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