Introduction of Additional GST Compliances
Introduction of Additional GST Compliances by Manufacturers of Tobacco & Other Similar Products in Notification No. 04/2024 dated 5th Jan’2024
GSTR-3B Due Date Extended for Notified Districts in Tamil Nadu
GSTR-3B Due Date for Nov 23 Extended for Specified Districts in Tamil Nadu by Notification No. No. 55/2023 –Central Tax
Clarification on Applicability of GST in Certain Cases
CBIC vide its circular no. 206/18/2023 has clarified on issues related to Applicability of GST in certain cases
GSTR-3B Date Extended for Notified Districts
GSTR-3B Due Date for May 23 Extended for Specified Districts in Gujarat by Notification No. No. 17/2023 –Central Tax
ITC-04 (Input Tax Credit)
Form GST ITC-04 is a declaration form to be furnished by registered manufacturer, showing the details of inputs or capital goods sent to or received from a job worker in an applicable tax period.
GSTR-11
GSTR – 11 deals with details of inward supplies of goods/ services to be furnished by a person having UIN and claiming a refund.
GSTR-10
Form GSTR-10 is final return under of CGST Act, 2017. (For taxable person whose registration has been surrendered or cancelled).
Prescribed Limit for E-Invoice has been reduced to Rs. 5 Crore
It has been notified, businesses having annual aggregate turnover exceeding Rs. 5 Crore in a financial year are required to prepare E-Invoice in the prescribed manner in respect of supply of goods or services or both to a registered person.
Goods and Service Tax Return 9 (GSTR-9)
Form GSTR-9 is an Annual Return to be filed once for each Financial Year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers.
GSTR-9C (Goods and Services Tax Return – 9C)
Form GSTR-9C is a reconciliation statement, duly verified and digitally signed by Chartered Accountant/ Cost Accountant. This form is required to be furnished along with filing of annual return in Form GSTR-9, by the taxpayer whose aggregate turnover is above a specified limit (i.e. Rs. 2 Cr.), during a financial year.