GST Articles
Consequences for not filing GST Annual Return
Applicable provisions: Sec 46 Sec 47(2) Sec 2(112) Sec 125 Sec 149 Section 46 Notice to return defaulters.-46. Where a registered person fails to furnish a retu...
The Biggest question! How to file GST Audit Report before 31st December?
Arjuna (Fictional Character): Krishna, What is GSTR-9C in GST?Krishna (Fictional Charact
Statutory provisions for filing GST Annual Return
Applicable provisions: Sec 44(1) Rule 80(1) Rule 80(2)Section 44 Annual return.-(1) Every registered person, other than an Input Service Distributor, a person p...
Anti-Profiteering under GST laws
Anti profiteering is an avenue of widespread litigation and subjectivity. The provisions of anti-profiteering are necessary, to ens
Error/limitation of annual return (GSTR 9)
The due date for filing of Annual Return is fast approaching (i.e. 31 Dec 2018) and there persists lots of confusion & concerns in the mind of Trade at larg
GST annual return: A comprehensive analysis
IntroductionEver since GST came into prominence with effect from 1st July, 2017, there were several anticipations for the GST audit and its reconciliation with ...
Is GSTR 9 just a consolidated annual return?
The much awaited Annual return (GSTR-9) was notified by CBIC vide Notification No. 39/2018 � Central Tax dated 04th September 2018 (though not available f
All about GSTR 9 Annual return
Applicability for filling GSTR 9All registered person u/s 44 of CGST and SGST Act except as mentioned below [specified u/s 44 (1)] are required to file GSTR. C...
Reconciliation and Matching under GST
GST has its own system which can calculate the difference between the GSTR 3B and GSTR1 or GSTR 3B and GSTR 2A.It's a inter link system which can automatica
9 Questions on GST Annual return and Audit
Ever since GST implemented from 01st July 2017 there were several rumours and anticipation for GST Annual return and reconciliation of Annual return with GST Audit.Government has through Notification number 39/2018-CT dated 04.09.2018 and Notificatio
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