Updates in GST Return Due Dates

Analysing the GST compliance trend of taxpayers, it is observed that the percentage of filing for GSTR 3B is higher than GSTR 1.

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Last date to claim ITC and amend sales/CDN extended – Here’s what to do next!

As per GST Notification 18/2022, the time limit to claim ITC and amend sales/CDN has been extended (including for FY 21-22) by the CBIC. So, the date has been changed for claiming ITC, issuing CDN, and doing amendments to returns of the previous year till 30th November by notifying clause 100 of the Finance Act 2022 to be effective from 01.10.2022.

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PMT-03A – Form for Re-credit in the Electronic Cash Ledger

PMT-03A is an annexure to the existing form PMT-03. The form, issued by the CBIC in Circular No. 174/06/2022-GST dated July 06, 2022, allows the proper officer to re-credit the amount in the taxpayer's electronic credit ledger.

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ITC-04 & Job Work: Charging GST on Goods not Owned

ITC-04 and Job Work under GST | Job Work includes outsourced activities that may or may not culminate into manufacture | Read more about due-date, format and filing here!

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The Curious Case of GSTR 2X | TDS & TCS claim | GSTR 2X Due Date

GSTR 2X return is filed by taxpayers who want to claim TDS and TCS credit. Here taxpayer will get auto-population of data from his counterparty who files GSTR 7 and GSTR 8. Read more about due date!

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Everything You Need to Know About TCS and GSTR 8

The TCS (Tax Collected at Source) collector is required to file a TCS return in form GSTR-8 within 10 days after the end of the given month.

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GSTR 7 and TDS Explained in 10 ‘Should Ask Questions’

Conceptually, TDS under GST is similar to TDS under income tax. In the GST regime, the deductor is supposed to declare the TDS deposits through a form – GSTR 7.

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GSTR 6: Here are11 Points to Know Before Filing GSTR 6

An ISD assures that the common expenditure and billings shared between an organization’s branches/sub-units is centralized.

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Input Service Distributor under GST | GSTR6 Filing

It has been one year since GST rollout. In the coming year, changes in the GST return filing process can be expected which aim to simplify the existing process.

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Form GSTR 3B: Eligibility, Due-date, Format, Filing

GSTR-3B is a monthly GSTR Return which consists of summarized details of supplies | GSTR 3B Format, Due date and Filing!

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Form GSTR 1 – Details, Format, Due-date, Eligibility, GSTR 1 & E-way Bills

GSTR-1 is a monthly or quarterly return (based on taxpayer’s annual turnover) that should be filed by every registered dealer. Know more about the duedate, format and eligibility here!

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Do You have Missing Invoices in Your GSTR 1

The monthly return (in some cases quarterly) containing the details of outward supplies made during the period.

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