Content Rule 114B Transaction Where Rule 114B is not applicable Penalty for contravention of Rule 114B   Rule 114B According to rule 114B the transactions for which quoting PAN is mandatory are following: Cash payment of an amount exceeding Rs 50,000 to a hotel or restaurant against a bill at any one time. If individual…

A business whose turnover is more than 20 lakhs requires registering itself for Goods and Services tax. Any taxpayer can make an appeal against registration order in Form GST APL -01. Content Who can make an appeal against registration order? Time limit under which appeal should be filed. What are the conditions before filing an…

The Due date for submission of Foreign Liabilities and Asset Return for year 2019-20 has been extended to 14th August, 2020

Content Who can file an appeal? Time limit under which appeal should be filed. What are the conditions before filing an appeal? What is the process to file an appeal against the demand order online? What are the various Appeal Statuses? Is it necessary for me to have a DSC for filing the appeal? Whether…

Content What is GSTR-4 Annual Return Who need to file Who do not need to file Is it mandatory to file GSTR-4 Annual Return? What is the due date for filing GSTR-4 Annual Return? What is the due date for filing GSTR-4 Annual Return for F.Y 2019-20? I have my GST registration under composition scheme…

Content Introduction Section 12A Amendment in section 12AA New section 12AB Amendment in section 80G Amendment in section 80GGA Introduction As on February 01, 2020 Finance Minister of India, Ms. Nirmala Sitaraman presented the Union Budget 2020 wherein she proposed substantial amendments for granting exemptions to the charitable/ religious trusts, institutions, etc. She proposed to…

Income Tax Department issues notice for not filing of Income Tax Return and taxpayer is required to submit is response or reply to such notices. Income Tax Department send these notices by emails or by SMS and the taxpayer is required to reply by his income tax e- filing account, no need of personal presence…

Now GSTR-4 form is not required to file quarterly by the taxpayer registered under composition scheme, taxpayer can file GSTR-4 Annually. Form GSTR-4 (Annual Return for Composition Taxpayers) is now available on the GST portal. Content What is GSTR-4 Annual Return? Who need to file GSTR-4 Annual Return? Who can file NIL Form GSTR-4 Annual…

Now GSTR-4 form is not required to file quarterly by the taxpayer registered under composition scheme, taxpayer can file GSTR-4 Annually. Form GSTR-4 (Annual Return for Composition Taxpayers) is now available on the GST portal. Due date for filing Form GSTR-4 Annual Return is 30th of the month succeeding the financial year or as extended…

In case your application for revocation of cancellation of registration was rejected by the tax authorities before 12/6/2020 and you wish to avail benefit of Removal of difficulties (ROD) order 01/2020 dated 25.06.2020, as an interim measure, you can request the appellate authority or the higher authority to pass a simple offline order on it…

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