Content: Introduction GST refund claim as per section 54 of CGST Act, 2017 What is the process of Pre- Application Form for GST Refund? What details are captured in Refund Pre- Application Form? Is Refund Pre- Application Form can be revised? Introduction As we all know that GST system is now become computerized and online,…

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…

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…

Content Overview of form PAS-6 Key points of form PAS-6 Conclusion OVERVIEW OF FORM PAS-6 The Reconciliation of Share Capital means to match the records of the dematerialized and physically held securities with all the securities, on orderly basis. In normal parlance, it is reconciliation of the total Share Capital of the Company held in…

Content Section 80C Life Insurance policy u/s 10(10D) Employees provident fund Contribution to approved superannuation fund VPF Public provident fund Sukanya samriddhi scheme Subscription to National saving certificates VIII 5 years post office time deposit account Repayment of housing loan including stamp duty, registration fees and other expenses Tuition fees Donations to political parties Unit…

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