Mukesh Parmar & Associates

GOODS AND SERVICES TAX RULES GST returns  GSTR_1, GSTR 1A, GSTR 2, GSTR2A, GSTR 3 Form GSTR 1  Details of outward supplies of taxable goods and/or services effected. Form GSTR-1A  The details of inward supplies added, corrected or deleted by the recipient in his Form GSTR 2   shall be made available to the supplier electronically in FORM GSTR-1A. Form GSTR 2 .Details of inward supplies of taxable goods and/or services claiming input tax credit Form GSTR 2A   Details of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished  by the supplier Process: 1) Every Seller shall furnish details of outwards supplies of goods or services or both effected during a tax period on or before the 10day of the month succeeding the said tax period in  GSTR 1 2) The Details of the goods sold furnished by Supplier shall be made available electronically to the recipients in Part A of for...

Step by Step details on How to file GSTR 3B Specify the Month and Year for which return is being filed Provide  GSTIN  (you can use your provisional id as your GSTIN if you do not have a GSTIN) Legal Name of the Registered Person  [this field is auto populated after entering GSTIN] 1.  Outward supplies and inward supplies on reverse charge  i.e. Details where tax is payable by you These details are further broken down into the following. For each of these you must provide, the total taxable value (total which has been invoiced). And then further break this up into IGST, CGST, SGST/UTGST and cess if any.  Do note that you do not have to provide invoice level detail here. Only the consolidated values for the month must be provided. You do not have to provide GST rate, only the total tax values. (a)  Outward taxable supplies  – Do not include supplies which are zero ...

Why is filing GSTR 3B important? Filing GSTR 3B is mandatory for GST registrants. Some portions of Part B of GSTR-3 will be automatically populated from GSTR 3B filed by you. If there is any discrepancy between the two you can correct your GSTR-3 later and deposit any taxes which are payable. When is GSTR 3B due? GSTR 3B for July 2017 is due on 20 th  August. GSTR 3B for August 2017 is due on 20 th  September. GSTR 3B is not applicable starting the month of September, regular returns in GSTR-1, GSTR-2 and GSTR-3 have to be filed from September. Who should file GSTR 3B? Every person who has registered for GST must file the return GSTR 3B. This return form must be filed and submitted by you even if you do not have any transactions during the month of July and August. However, the following registrants do not have to file GSTR 3B Input Service Distributors Composition Dealers Suppliers of online information and database access or retrieval servi...

जीएसटी की मुख्य बातें         GST केवल अप्रत्यक्ष करों को एकीकृत करेगा,   प्रत्यक्ष कर जैसे आय   कर आदि वर्तमान व्यवस्था के अनुसार ही लगेंगे। ·          जीएसटी के लागू होने से पूरे भारत में एक ही प्रकार का अप्रत्यक्ष कर लगेगा जिससे वस्तुओं और सेवाओं की लागत में स्थिरता आएगी ·          संघीय ढांचे को बनाए रखने के लिए जीएसटी दो स्तर पर लगेगा    सीजीएसटी ( केंद्रीय वस्तु एंव सेवा कर   और एसजीएसटी ( राज्य वस्तु एंव सेवा कर । सीजीएसटी का हिस्सा केंद्र को और एसजीएसटी का हिस्सा राज्य सरकार को प्राप्त होगा।एक राज्य से दूसरे राज्य में वस्तुओं और सेवाओं की बिक्री की स्थति में आईजीएसटी ( एकीकृत वस्तु एंव सेवाकर   लगेगा। आईजीएसटी का एक हिस्सा केंद्रसरकार और दूसरा हिस्सा वस्तु या सेवा का उपभोग करने वाले राज्य को प्राप्त होगा। · ...