GSTN lists down the
services that have been made available to taxpayers on GST portal as on
November 30; On registration front, services include inter alia – (i)
application for new registration for normal taxpayer, new ISD registration,
enrolment for GSTP, option for Composition Scheme, registration of casual
dealer, amendment of registration for non-core fields, Form GST REG-09
(registration by non-resident taxable person), and new registration for TDS,
(ii) appeal to revoke rejection of registration application, (iii) GST REG-29 –
cancellation of registration of migrated taxpayers, (iii) Form GST CMP-03 –
intimation of details of stock; GST portal allows online payments through
internet banking & NEFT / RTGS, offline payments i.e. over the counter for
amount upto Rs. 10,000/-, creation and maintenance of Electronic Cash Ledger,
and Form GST PMT-07 (grievance for payment); As regards refunds, services
include – (i) creation & saving of Outward Supplies Returns in Form GSTR-1,
(ii) viewing of invoices uploaded by Supplier in GSTR-2A by buyer, (iii)
offline utility for GSTR-1, (iv) creation, saving and filing of return Form
GSTR-3B, (v) filing of Returns Forms GSTR-1 & 2, and (vi) offline utilities
/ tools for GSTR-2, GSTR-3B, ITC-04 & GSTR-4; Forms TRAN-1 (transitional
ITC / Stock statement) & TRAN-3 (credit distribution) alongwith Table 6A of
GSTR-1 for refund, RFD-01 (refund of ITC attributed to export of goods &
refund of excess balance in Electronic Cash Ledger) are also available on GST
portal : GSTN Tweet
Subscribe to:
Post Comments (Atom)
GST Not Leviable on Transfer of Leasehold Rights of MIDC Plots: SC Dismisses Revenue’s SLP
In a significant development, the Supreme Court has dismissed the Revenue’s Special Leave Petition (SLP) challenging a Bombay High Court (...
-
· Legal Framework: Section 171 of the Income Tax Act, 1961 provides the legal framework for the partition of a Hindu Undivided...
-
New utility for generation of Form 16A in pdf format provided by https://www.tdscpc.gov.in is very light and is sized only 8.43 MB while ...
-
1. Introduction Cross-border investment structures often employ intermediate holding companies in jurisdictions like the Cayman Islands. A c...
-
A new website launched for TDS related matters www.tdscpc.gov.in TRACES – T DS R econciliation A nalysis and C orrection E nabling S yste...
-
Issue before the Income-tax Appellate Tribunal (ITAT) Whether the phrase “paid up capital and general reserves” should be defined as “Ne...
-
Introduction Employee welfare is a cornerstone of corporate responsibility, and gratuity forms a critical part of the social security benefi...
-
Facts Saptarshi Ghosh (the tax payer) was a salaried employee of TCS Limited (employer), an Indian company. He was on deputation to the U...
-
Selling a property can trigger a significant tax liability in the form of capital gains tax. However, the Income-tax Act, 1961, allows you...
-
In the complex landscape of India’s Goods and Services Tax (GST), the tax treatment of non-compete fees has emerged as a critical area f...
-
The newly enacted Income Tax Act, 2025, marks a significant step toward simplification by consolidating multiple presumptive taxation sche...
No comments:
Post a Comment