GST-Goods and Service Tax - 203. page

Goods and Services Tax Act – GST Law

Form and manner of submission of return by persons providing online information and database access or retrieval services Every registered person providing online information and data base access or retrieval […]

Additional Comments It is important to note that GST Council in its 27 th Council Meeting held on 04.05.2018 has approved the principles for the new return design proposed by […]

 Returns (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10, section 51 or […]

Issues and Concerns (i) The GST Council / GSTN is effecting a number of modifications in the modules to the returns and more changes to the same are expected to […]

Facility to furnish details of outward supply on quarterly basis Please note that, registered persons with aggregate turnover upto ` 1.5 Crore, can furnish details of outward supplies in Form […]

Form and manner of furnishing details of inward supplies (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, […]

Introduction This provision relates to furnishing of details of inward supplies by the recipient on the basis of details of outward su4pplies uploaded by the supplier(s) in Form GSTR 1.

Analysis (a) In respect of the return for outward supplies filed by the supplier of goods / services (under section 37 of CGST / SGST Act, 2017), recipient of supply […]

Relaxation during Transition Keeping in mind the complications and technical glitches in GST portal, the Government has been considerate to ensure that assessee are not overburdened with additional cost of […]

 Returns Comparative Review Under all the earlier laws, which is been subsumed into GST, there was no concept of furnishing a statement of outward supplies for the purpose of matching […]