New GST Returns
GST
Dated:- 12-11-2019
=============
\nDocument 1
\nYears of GST
\nGST
\nNATION
\nTAX
\nMARKET
\n\u00e0\u00a4\u008f\u00e0\u00a4\u2022 \u00e0\u00a4\u00ad\u00e0\u00a4\u00be\u00e0\u00a4\u00b0\u00e0\u00a4\u00a4-\u00e0\u00a4\u00b8\u00e0\u00a4\u00b6\u00e0\u00a4\u2022\u00e0\u00a5\u008d\u00e0\u00a4\u00a4 \u00e0\u00a4\u00ad\u00e0\u00a4\u00be\u00e0\u00a4\u00b0\u00e0\u00a4\u00a4
\nGST
\nGoods and Services Tax
\nNEW RETURNS
\n15
\nYEARS OF
\nCELEBRATING
\nTHE MAHATMA
\n\u00e0\u00a4\u2026\u00e0\u00a4\u00aa\u00e0\u00a5\u008d\u00e0\u00a4\u00b0\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u2022\u00e0\u00a5\u008d\u00e0\u00a4\u00b7
\n\u00e0\u00a4\u2022\u00e0\u00a4\u00b0
\n\u00e0\u00a4\u008f\u00e0\u00a4\u00b5\u00e0\u00a4\u201a
\nTAXES AND CUS
\n\u00e0\u00a4\u00b8\u00e0\u00a5\u20ac\u00e0\u00a4\u00ae\u00e0\u00a4\u00be \u00e0\u00a4\u00b6\u00e0\u00a5\u0081\u00e0\u00a4\u00b2\u00e0\u00a5\u008d\u00e0\u00a4\u2022
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021
\n\u00e0\u00a4\u00ad\u00e0\u00a4\u00be\u00e0\u00a4\u00b0\u00e0\u00a4\u00a4 \u00e0\u00a4\u00b8\u00e0\u00a4\u00b0\u00e0\u00a4\u2022\u00e0\u00a4\u00be\u00e0\u00a4\u00b0
\nGOVERNMENT OF INDIA
\n| \u00e0\u00a4\u00a6\u00e0\u00a5\u2021\u00e0\u00a4\u00b6\u00e0\u00a4\u00b8\u00e0\u00a5\u2021\u00e0\u00a4\u00b5\u00e0\u00a4\u00be\u00e0\u00a4\u00b0\u00e0\u00a5\u008d\u00e0\u00a4\u00a5 \u00e0\u00a4\u2022\u00e0\u00a4\u00b0\u00e0\u00a4\u00b8\u00e0\u00a4\u201a\u00e0\u00a4\u0161\u00e0\u00a4\u00af
\nGST and Central Excise
\nChennai Outer
\nClean
\nGreen
\nA Step Towards Cleanliness
\nThe GST Council in its 31st meeting recommended introduc-
\ntion and implementation of a new GST Return System in a
\nphased manner from October 2019 to facilitate taxpayers.
\nIn the new GST Retu<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y 2020. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ceding = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s tax periods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" New GST Returns GSTDated:- 12-11-2019============= Document 1 Years of GST GST NATION TAX MARKET \u00e0\u00a4\u008f\u00e0\u00a4\u2022 \u00e0\u00a4\u00ad\u00e0\u00a4\u00be\u00e0\u00a4\u00b0\u00e0\u00a4\u00a4-\u00e0\u00a4\u00b8\u00e0\u00a4\u00b6\u00e0\u00a4\u2022\u00e0\u00a5\u008d\u00e0\u00a4\u00a4 \u00e0\u00a4\u00ad\u00e0\u00a4\u00be\u00e0\u00a4\u00b0\u00e0\u00a4\u00a4 GST Goods and Services Tax NEW RETURNS 15 YEARS OF CELEBRATING THE MAHATMA \u00e0\u00a4\u2026\u00e0\u00a4\u00aa\u00e0\u00a5\u008d\u00e0\u00a4\u00b0\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u2022\u00e0\u00a5\u008d\u00e0\u00a4\u00b7 \u00e0\u00a4\u2022\u00e0\u00a4\u00b0 \u00e0\u00a4\u008f\u00e0\u00a4\u00b5\u00e0\u00a4\u201a TAXES AND CUS \u00e0\u00a4\u00b8\u00e0\u00a5\u20ac\u00e0\u00a4\u00ae\u00e0\u00a4\u00be \u00e0\u00a4\u00b6\u00e0\u00a5\u0081\u00e0\u00a4\u00b2\u00e0\u00a5\u008d\u00e0\u00a4\u2022 \u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021 \u00e0\u00a4\u00ad\u00e0\u00a4\u00be\u00e0\u00a4\u00b0\u00e0\u00a4\u00a4 \u00e0\u00a4\u00b8\u00e0\u00a4\u00b0\u00e0\u00a4\u2022\u00e0\u00a4\u00be\u00e0\u00a4\u00b0 GOVERNMENT OF INDIA | \u00e0\u00a4\u00a6\u00e0\u00a5\u2021\u00e0\u00a4\u00b6\u00e0\u00a4\u00b8\u00e0\u00a5\u2021\u00e0\u00a4\u00b5\u00e0\u00a4\u00be\u00e0\u00a4\u00b0\u00e0\u00a5\u008d\u00e0\u00a4\u00a5 \u00e0\u00a4\u2022\u00e0\u00a4\u00b0\u00e0\u00a4\u00b8\u00e0\u00a4\u201a\u00e0\u00a4\u0161\u00e0\u00a4\u00af GST and Central Excise Chennai Outer Clean … Continue reading “New GST Returns”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-68915","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/68915","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=68915"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/68915\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=68915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=68915"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=68915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nThe small taxpayers opting to file FORM GST RET-1 on a
\nquarterly basis will stop filing FORM GSTR-3B and will start
\nfiling FORM GST PMT-08 from October 2019 onwards. They
\nwill file their first FORM GST-RET-1 for the quarter October
\n2019 to December 2019 by 20th January 2020.
\nThe periodicity of filing return in FORM GST RET-1 will be
\ndeemed to be monthly for all taxpayers unless quarterly filing of
\nthe return is explicitly opted for by small taxpayers. The aggregate
\nannual turnover of newly registered taxpayers will be considered
\nas zero and they will have the option to file a quarterly return.
\nIn addition, small taxpayers can choose to file, instead of FORM
\nGST RET-1, any of the other two new quarterly returns, namely,
\nSahaj (FORM GST RET-2) and Sugam (FORM GST RET-3).
\nSmall taxpayers opting to file the return on quarterly basis are
\nrequired to pay tax, either by cash or credit or both, on monthly
\nbasis on the taxable supplies made during the month by filing
\nFO<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfinancial year was upto Rs.5 Crore and have supplies only to
\nconsumers and unregistered persons (B2C supplies) can file
\nthis return based on FORM GST ANX – 1 and FORM GST
\nANX – 2 on quarterly basis, but pay tax on monthly basis
\nthrough FORM GST PMT-08.
\n\u00e2\u009d\u2013Taxpayers opting to file Sahaj can declare outward supply
\nunder B2C category and inward supplies attracting reverse
\ncharge only. E-commerce operators are ineligible to file Sahaj.
\nFORM GST RET-3 (SUGAM Quarterly)
\n\u00e2\u009d\u2013Taxpayers whose aggregate turnover in the preceding
\nfinancial year was upto Rs.5 Crore and have made supplies to
\nconsumers and un-registered persons (B2C) and to registered
\npersons (B2B) can file this return based on FORM GST
\nANX – 1 and FORM GST ANX – 2 on quarterly basis, but
\npay tax on monthly basis through FORM GST PMT-08.
\n\u00e2\u009d\u2013Taxpayers opting to file Sugam can declare outward supply
\nunder B2C and B2B category and inward supplies attracting
\nreverse charge only. E-commerce operators a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nEdit\/Amendment of uploaded documents
\nFORM GST- ANX-1A
\nThe amendment of details of earlier tax period can be made in FORM
\nGST ANX-1A before the due date of September return following the
\nend of the financial year or the actual date of furnishing relevant annual
\nreturn, whichever is earlier.
\nEditing of documents can be
\ndone only by supplier. Editing by
\nsupplier is allowed only if recipi-
\nent has not accepted such supply.
\nIf already accepted, unless
\nreset\/unlock by recipient details
\ncannot be edited by supplier.
\n\u00e2\u009d\u2013
\n\u00e2\u009d\u2013 Recipient filing monthly returns can
\naccept details uploaded by supplier till
\n10th of following month.
\nRecipient filing Quarterly returns can accept
\ndetails uploaded by supplier till 10th of
\nthe month succeeding the quarter for
\nwhich the return is being filed.
\nDocuments rejected by the recipient shall be conveyed to the supplier
\nonly after filing of the return by the recipient.
\nSupplier may edit the rejected documents before f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n