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)
Karnataka HC holds HSNS Cess framework unconstitutional due to manner of Cess calculation
This Tax Alert summarizes a recent ruling of the Karnataka High Court (HC) [1] on the constitutional validity of Health Security se Natio...
-
ITC is blocked on motor vehicles having seating capacity ≤ 13 persons (including the driver) used for the transportation of persons. Furth...
-
This Tax Alert summarizes a recent judgement of the Delhi High Court (HC)on imposition of penalty on directors of a company under the Ce...
-
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...
-
Clarifications from the GST Council The GST Council has recommended the following clarifications on ISD and cross charge:
-
Recently, in a significant taxpayer-friendly ruling, the Hon’ble Mumbai ITAT, in the case of Nikesh Bhagwandas Mehta vs. ITO , has clarifi...
-
Section 68 -Cash credits Section 69 -Unexplained investments Section 69A - Unexplained money, etc Section 69B -Amount of investme...
-
LEASE-DEED (A brief Introduction) Lease defined. A lease of immovable property is a transfer of a right to enjoy such property, mad...
-
THE issues before the Bench are - Whether when an expenditure is claimed to have been incurred by an assessee for promotion of his busine...
-
Income Tax Department had clarify that the renting of mobile tower would attract lower TDS Deductions u/s. 194-I and not u/s...
-
Sr No Due Date Related to Compliance to be made 1 11.07.2026 GST ...
No comments:
Post a Comment