Goods and Services Tax

Goods and Services Tax – Started By: – MARIAPPAN GOVINDARAJAN – Dated:- 25-7-2017 Last Replied Date:- 26-7-2017 – Vide Notification No. 8/2-17-Central tax (Rate), dated 28.06.2017 the Central Government fixed the threshold limit of ₹ 5,000/- per day on the value of supplies of goods or services or both received by a registered person from any or all the suppliers, who is or not registered. This exemption is applicable to intra-State supplies. Whether it is applicable also to inter-State s

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GST – GST PCT – 05 – Form GST PCT-05 [See rule 83(6)] Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner To The Authorised Officer Central Tax/State Tax. PART-A Sir/Madam I/We 1. *solemnly authorise, 2. *withdraw authorisation of (Name of the Goods and Services Tax Practitioner), bearing Enrolment Number- for the purposes of Section 48 read with rule 83 to perform the following activities on behalf of – (Legal Name) bearing << GSTIN ->>: Sr. No. List of Activities Check box 1. To furnish details of outward and inward supplies 2. To furnish monthly, quarterly, annual or final return 3. To make deposit for credit into the electronic cash ledger 4. To file an application for claim of refund 5. To file an application for amendment or cancellation of registration 1[6 To furnish information for generation of e-way bill 7 To furnish details of challan in FORM GST ITC-04 8 To file an application for amendment or cancellation of enrolment under rul

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Cess A. Finally Accepted Input Tax Credit A.1 Details of Invoices, Debit and Credit Notes of the month of September that have matched 1 2 September September Nil Nil A.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was rectified in the return for the month of September filed by 20th October 1 2 August August Nil Nil A.3 Details of Invoices, Debit and Credit Notes of the month of July and before but not earlier than April of the previous Financial Year which had become payable but the pairing supplier/recipient has included the details of corresponding document in his return of the month of September filed by 20th October and the reclaim is being allowed alongwith refund of interest. 1 2 Month Month Refund Refund B. Mismatches/Duplicates that have led to increase of liability in the return for September filed by 20th October B.1 Details of Invoices, Debit a

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st that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was not rectified in the return for the month of September filed by 20th October and will become payable in the return for month of October to be filed 20th November 1 2 August August Two Months Two Months C.2 Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and will be become payable in the return for October to be filed by 20th November 1 2 September September One Month One Month C.3 Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section 42/43 and that will become payable in the return of October return to be filed by 20th November 1 2 September September One Month-high One Month-high D. Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th December D.1 Details of Invoices, Debit and Credit Notes of th

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Goods and Services Tax – GST PCT – 04 – Form GST PCT-04 [See rule 83(4)] Reference No. Date- To Name Address Enrollment Number Order of rejection of enrolment as GST Practitioner This has reference to your reply dated in response to the notice to show cause dated . __ Whereas no reply to notice to show cause has been submitted; or __ Whereas on the day fixed for hearing you did not appear; or __ Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is

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Goods and Services Tax – GST PCT – 03 – Form GST PCT-03 [See rule 83(4)] Reference No. Date To Name Address of the Applicant GST practitioner enrolment No. Show Cause Notice for disqualification It has come to my notice that you are guilty of misconduct, the details of which are given hereunder: 1. 2. You are hereby called upon to show cause as to why the certificate of enrolment granted to you should not be rejected for reasons stated above. You are requested to submit your response within &lt

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Enrolment Certificate of Goods and Services Tax Practitioner – Goods and Services Tax – GST PCT – 02 – Form GST PCT-02 [See rule 83(2)] Enrolment Certificate of Goods and Services Tax Practitioner 1.

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Goods and Services Tax – GST PCT – 01 – PDF DOWNLOAD ********************* Notes: 1.The amendment in PART- B vide Notification No. 26/2018 – Central Tax dated 13-06-2018 (a) against Sl. No. 4, after entry (10), the following shall be inserted, namely:- (11) Sales Tax practitioner under existing law for a period of not less than five years (12) tax return preparer under existing law for a period of not less than five years ; (b) after the Consent , the following shall be inserted, namely:- Decla

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Goods and Services Tax – GSTR – 11 – 1[Form GSTR -11 [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) Year Tax Period 1. UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature Name

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bit Note/Credit Note details Rate Taxable value Amount of tax No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 3A. Invoices received 3B. Debit/Credit Note received 4. Refund amount Integrated tax Central Tax State/ UT Tax CESS 1 2 3 4 Bank details (drop down) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Name of Authorised Signatory Designation /Status Place Date Instructions:- 1. Terms Used :- a. GSTIN :- Goods and Services Tax Identification Number b. UIN :- Unique Identity Number 2. UIN holder has to file GSTR-11 for claiming refund on quarterly basis or

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Goods and Services Tax – Started By: – YUWRAJ KOTHARI – Dated:- 25-7-2017 Last Replied Date:- 26-7-2017 – IN CASE OF DEVELOPERS TAKEN FULL CREDIT OF ITC BUT SUPPLY/ SALES EFFECTED 50% ONLY AND THERE IS NO BALANCE IN INPUT CREDIT LEDGER.NOW OBTAIN OCCUPATION CERTIFICATE (O.C) THUS NOT REQUIRED TO PAY GST. WHETHER AMOUNTS TO EXEMPT SUPPLY POST O.C ??? AND THUS REQUIRE TO REVERSE PROPORTIONATE ITC TAKEN (REFER SEC 17(3))ALSO WHETHER MEANING THAT CAN BE DEEMED INPUT AFTER OBTAINING O.C SHALL BE RES

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Goods and Services Tax – Started By: – YUWRAJ KOTHARI – Dated:- 25-7-2017 Last Replied Date:- 25-7-2017 – WHETHER PROVISION OF SEC 18(4) APPLY TO NON COMPOSITION DEALER UNDER VAT I.E EARLIER LAW AND OPTING TO COMPOSITION U/SEC 10 UNDER GST OR REGISTERED UNDER GST AND LATER STAGE SHIFTS TO COMPOSITION SCHEME ? – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Section 18(4) is applicable to any person who has availed of input tax credit-opts to pay tax under Composition levy under section 10 on or

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Goods and Services Tax – GSTR – 08 – Form GSTR – 8 [See rule 67(1)] Statement for tax collection at source Year Month 1. GSTIN 2. (a) Legal name of the registered person Auto Populated (b) Trade name, if any Auto Populated 3. Details of supplies made through e-commerce operator (Amount in Rs. for all Tables) GSTIN of the supplier Details of supplies made which attract TCS Amount of tax collected at source Gross value of supplies made Value of supplies returned Net amount liable for TCS Integrated Tax Central Tax State /UT Tax 1 2 3 4 5 6 7 3A. Supplies made to registered persons 3B. Supplies made to unregistered persons 4. Amendments to details of supplies in respect of any earlier statement Original details Revised details Month GSTIN of

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d from electronic cash ledger Description Tax Interest Penalty Other Debit Entry Nos. 1 2 3 4 5 6 (a) Integrated tax (b) Central Tax (c) State/UT Tax Bank Account Details (Drop Down) 9. Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and submissions of return] Description Tax paid in cash Interest 1 2 3 (a) Integrated tax (b) Central Tax (c) State/UT Tax Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name of Authorised Signatory Designation /Status Place: Date: Instructions:- 1. Terms Used :- a. GSTIN :- Goods and Services

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Goods and Services Tax – Started By: – Vamsi Krishna – Dated:- 25-7-2017 Last Replied Date:- 24-7-2018 – Hello sirWe are engaged in the construction of Flats (Hyd, Telangana) and by June'17 we have raised Invoices against sale of flats from customers based on various mile stones as per Agreement of sale and discharged Service tax @ 4.5% (availing 26/2012 notification) and 1.25% of VAT.Few of the flats booked in 2015-16 & 2016-17 are now being cancelled by customers, we have completed 80

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Goods and Services Tax – GSTR – 07A – Form GSTR 7A [See rule 66(3)] Tax Deduction at Source Certificate 1. TDS Certificate No. – 2. GSTIN of deductor – 3. Name of deductor – 4. GSTIN of deductee- 5. (a) Legal name of the deductee – (b) Trade name, if any – 6. Tax period in which tax deducted and accounted for in GSTR-7 – 7. Details of supplies Amount of tax deducted – Value on which tax deducted Amount of Tax deducted at source (Rs.) Integrated Tax Central Tax State /UT Tax 1 2 3 4 Signature Na

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Goods and Services Tax – GSTR – 07 – Form GSTR-7 [See rule 66 (1)] Return for Tax Deducted at Source Year Month 1. GSTIN 2. (a) Legal name of the Deductor Auto Populated (b) Trade name, if any Auto Populated 3. Details of the tax deducted at source (Amount in Rs. for all Tables) GSTIN of deductee Amount paid to deductee on which tax is deducted Amount of tax deducted at source Integrated Tax Central Tax State/UT Tax 1 2 3 4 5 4. Amendments to details of tax deducted at source in respect of any earlier tax period Original details Revised details Month GSTIN of deductee Amount paid to deductee on which tax is deducted GSTIN of deductee Amount paid to deductee on which tax is deducted Amount of tax deducted at source Integrated Tax Central Ta

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Goods and Services Tax – GSTR – 06A – Form GSTR-6A [See Rule 59(3) & 65] Details of supplies auto-drafted form (Auto-drafted from GSTR-1) Year Month 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 3. Input tax credit received for distribution (Amount in Rs. for all Tables) GSTIN of supplier Invoice details Rate Taxable value Amount of Tax No Date Value Integrated tax Central Tax State / UT Tax Cess 1 2 3 4 5 6 7 8 9 10 4. Debit / Credit notes (including amendments

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Return for input service distributor – Goods and Services Tax – GSTR – 06 – PDF DOWNLOAD – Forms

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Goods and Services Tax – GSTR – 05A – Form GSTR-5A [See rule 64] Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India 1. GSTIN of the supplier- 2. (a) Legal name of the registered person – (b) Trade name, if any – 3. Name of the Authorised representative in India filing the return – 4. Period: Month – Year – 5. Taxable outward supplies made to consumers in India (Amount in Rupees) Place of supp

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Goods and Services Tax – Started By: – Dinesh Biyanee – Dated:- 25-7-2017 Last Replied Date:- 26-7-2017 – If we are in the state of west bengal and issuing a invoice in west bengal but keeping consignee at raipur .pls let us know whether IGST will be levied or SGST/CGST – Reply By MUKUND THAKKAR – The Reply = IGST… – Reply By Dinesh Biyanee – The Reply = The reply sent needs clarity as to IGST will be levied – Reply By MUKUND THAKKAR – The Reply = Sorry Dear…if your buyer in WB and ship to address is other state in such situation you have to pay CGST+ SGST i/o IGST. – Reply By Kishan Barai – The Reply = IGST would be lavied – Reply By MARIAPPAN GOVINDARAJAN – The Reply = IGST only will be applicable. – Reply By HimansuSekhar Sha – The

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Return for Non-resident taxable person – Goods and Services Tax – GSTR – 05 – PDF DOWNLOAD – Forms

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Goods and Services Tax – GSTR – 04A – 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 and GSTR-7) Year Quarter 1. GSTIN 2. (a) Legal name of the registered person Auto Populated (b) Trade name, if any Auto Populated 3. Inward supplies received from registered person including supplies attracting reverse charge GSTIN of supplier Invoice details Rate Taxable value Amount of tax Place of supply (Nam

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Goods and Services Tax – Started By: – jayesh thacker – Dated:- 25-7-2017 Last Replied Date:- 26-7-2017 – my company registered under gst, company recd GTA service and lr amount is 200/-,other lr amt is 1200/-, in this case gta rcm is applicable, any lr limit under gst – Reply By SHIVKUMAR SHARMA – The Reply = Please refer Sl.No.21 of Notification No.12/2017 Central Tax (Rate) Dtd.28/06/2017 – Reply By MARIAPPAN GOVINDARAJAN – The Reply = If any service is received from GTA reverse charge is ap

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GST – GSTR – 04 – Form GSTR-4 [See Rule 62] Quarterly return for registered person opting for composition levy Year Quarter 1. GSTIN 2. (a) Legal name of the registered person Auto Populated (b) Trade name, if any Auto Populated 3. (a) Aggregate Turnover in the preceding financial year (b) Aggregate Turnover – April to June, 2017 4. Inward supplies including supplies on which tax is to be paid on reverse charge GSTIN of supplier Invoice details Rate Taxable value Amount of Tax Place of supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) 4B. Inward supplies received from a registered supplier (attracting reverse charge) 4C. Inward supplies received from an unregistered supplier 4D. Import of service 5. Amendments to details of inward supplies furnished in returns for earlier tax periods in Table 4 [including debit notes/credit

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rnover reported in (7), turnover of services Central Tax State/UT Tax 1 2 3 4 5 6 7 8 9 10 ] 8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply Rate Gross Advance Paid Place of supply (Name of State/UT) Amount Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 (I) Information for the current quarter 8A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability) 8A(1). Intra-State supplies (Rate-wise) 8A(2). Inter-State Supplies (Rate-wise) 8B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [reflected in Table 4 above] (tax amount to be reduced from output tax liability) 8B(1). Intra-State Supplies (Rate-wise) 8B(2). [Inter-State Supplies] (Rate-wise) (II) Amendments of information furnished in Table No. 8 (I) for an earlier quarter Year Quarter Amendment relating to information furnished in S. No.(select) 8A(1) 8A(2) 8B(1)

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) Cess Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorized Signatory……………………….. Place Name of Authorized Signatory…………………………. Date Designation/Status…………………………………. Instructions : 1. Terms used: (a) GSTIN: Goods and Services Tax Identification Number (b) TDS: Tax Deducted at Source. 2. The details in GSTR-4 should be furnished between 11th and 18th of the month succeeding the relevant tax period. 3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3. This information wo

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ent of information provided in earlier tax periods as well as original/amended information of debit or credit note received, rate-wise. Place of Supply (PoS) to be reported only if the same is different from the location of the recipient. While furnishing information the original debit/credit note, the details of invoice shall be mentioned in the first three columns. While furnishing revision of a debit note/ credit note, the details of original debit/credit note shall be mentioned in the first three columns of this Table. 6. Table 6 to capture details of outward supplies including advance and net of goods returned during the current tax period. 7. Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous returns. 8. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued to be reported in Table 8. 9. TDS credit would be auto-populated in a Table 9. 4[10. Information agains

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Details of Outward Supplies and inward supplies where Date time limit for furnishing GSTR-1 and GSTR-2 extended – Goods and Services Tax – GSTR – 03B – PDF DOWNLOAD – Forms

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Goods and Services Tax – GSTR – 03A – Form GSTR – 3A [See rule 68] Reference No: Date: To _______ GSTIN Name _______________ Address Notice to return defaulter u/s 46 for not filing return Tax Period – Type of Return – Being a registered taxpayer, you are required to furnish return for the supplies made or received and to discharge resultant tax liability for the aforesaid tax period by due date. It has been noticed that you have not filed the said return till date. 2. You are, therefore, requested to furnish the said return within 15 days failing which the tax liability will be assessed u/s 62 of the Act, based on the relevant material available with this office. Please note that in addition to tax so assessed, you will also be liable to

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Monthly return – Goods and Services Tax – GSTR – 03 – PDF DOWNLOAD – Forms

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Goods and Services Tax – Started By: – Amit Bansal – Dated:- 25-7-2017 Last Replied Date:- 1-8-2017 – Hi I am not able to add additional place of business on Gst.gov.in.I think this option has not been updated yet.Can anybody tell when this option will be added in GST portal.Regards,Amit – Reply By Kishan Barai – The Reply = This option is updated in GST & you can add additional place of business – Reply By Amit Bansal – The Reply = Hi Can you please help where is this option in GST as i am

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