Archives November 2018

Guide on using multi-vehicle option on E-Way Bill portal

Guide on using multi-vehicle option on E-Way Bill portal –

EWB_Multi_Vehicle-download-pdf-file

GST no. cancellation and final return-GSTR*10—

GST no. cancellation and final return-GSTR*10—

*The registration granted under GST can be cancelled for
specified reasons. The cancellation can either be initiated by the
department on their own motion or the registered person can
apply for cancellation of their registration. In case of death of
registered person, the legal heirs can apply for cancellation. In case
the registration has been cancelled by the department there is a
provision for revocation of the cancellation. On cancellation of the
registration the person has to file a return which is called the *final
return.
***Reason *for cancellation:
The registration can be cancelled for the following reasons:
a)* A person registered under any of the existing laws, but who is
not liable to be registered under the GST Act;
b) *The business has been discontinued, transferred fully for any
reason including death of the proprietor, amalgamated with other
legal entity, demerged or otherwise disposed of;
c)* There is any change in the constitution of the business;
d) *The taxable person (other than the person who
has* voluntarily taken registration under sub-section (3) of section
25 of the CGST Act, 2017) is no longer liable to be registered;
e)* A registered person has contravened such provisions of the Act
or the rules made thereunder;
f)* A person paying tax under *Composition *levy has not furnished
returns* for three consecutive tax periods;
g) *Any registered person, other than a person paying tax under
Composition levy has not furnished returns for a continuous period
of *six months;
h) *Any person who has taken voluntary registration under sub-
section
(3) of section* 25 has not commenced business within six month of registration. Registration has been obtained by means of fraud, willful
misstatement or suppression of facts
Procedure for cancellation:
i. *A person already registered under any of the existing laws
(Central excise, Service tax, VAT etc.), but who now is not liable
to be registered under the GST Act has to submit an application
electronically by 31ST* December 2017, in FORM *GST REG-29* at the
common portal for the cancellation of registration granted to him.
*The Superintendent of Central Tax shall, after conducting such
enquiry *as deemed fit, cancel the said registration.
ii. *The cancellation of registration under the State Goods and Services
Tax Act or the Union Territory Goods and Services Tax Act, as the
case may be, shall be deemed to be a cancellation of registration
under Central Goods and Services Tax Act.
iii.* In the event, the Superintendent of Central Tax has reasons to
believe that the registration of a person is liable to be cancelled, a
notice to such person in FORM GST *REG-17, requiring him to show
cause, within a period of seven *working days from the date of
the service of such notice, as to why his registration shall not be
cancelled; will be issued.
iv.*. The reply to the show cause notice issued has to be furnished
by the registered person in FORM REG–18* within a period of *seven
working days.
v.* In case the reply to the show cause notice is found to be
satisfactory, the Superintendent of Central Tax will drop the
proceedings and pass an order in FORM GST* REG –20.
vi.* However, when the person who has submitted an application for
cancellation of his registration is no longer liable to be registered
or his registration is liable to be cancelled, the Superintendent of
Central Tax will issue an order in FORM *GST REG-19, within a period
of* thirty days from the date of application or, as the case may be, the
date of the reply to the show cause issued, cancel the registration,
with effect from a date to be determined by him and notify thexable person, directing him to pay arrears of any tax, interest or
penalty.
vii.* The registered person whose registration is cancelled shall pay an
amount, by way of debit in the electronic* credit ledger or electronic
cash ledger, equivalent to the credit of input tax in respect of inputs
held in stock and inputs contained in semi-finished or finished goods
held in stock or capital goods or plant and machinery on the day
immediately preceding the date of such cancellation or the output
tax payable on such goods, whichever is higher.
viii.* In case of capital goods or plant and machinery, the taxable
person shall pay an amount equal to the input tax credit taken on
the said capital goods or plant and machinery, reduced by such
percentage points as may be prescribed or the tax on the transaction
value of such capital goods or plant and machinery under section 15,
whichever is higher.
ix.* The cancellation of registration shall not affect the liability of the
person to pay tax and other dues for any period prior to the date of
cancellation whether or not such tax and other dues are determined
before or after the date ofcancellation.
Final Returns:**
When the registration of a registered person other than an* Input
Service Distributor or a non-resident taxable person or a person
paying tax under the composition scheme or TDS/TCS; has been
cancelled, the person has to file a final return within three* months of
the *date of cancellation or *date of order of cancellation, whichever
is later,* electronically in FORM *GSTR-10 through the common portal
either directly or through a Facilitation Centre notified by the
*Commissioner.
Revocation of Cancellation:
i. *When the registration has been cancelled by the Proper Officer
*Superintendent of Central Tax) on his own motion and not on
the basis of an application ,then the registered person, whose
registration has been cancelled, can submit an application for
*revocation of cancellation *registration FORM GST* REG-21, to
the Proper Officer (Assistant or Deputy Commissioners of Central
Tax), within a period of *Thirty days from the date of the service
of the order of cancellation of registration at the common portal,
either directly or through a Facilitation Centre notified by the
Commissioner:
ii. *However, if theregistration has been cancelled for failure to
furnish returns,application for revocation shall be filed, only after
*such returns are furnished and any amount due as tax, in terms ofsuch returns, has been paid along with any amount payable towards
interest, penalty and late fee in respect of the said returns.
iii.* On examination of the application if the Proper Officer (Assistant
or Deputy Commissioners of Central Tax) is satisfied, for reasons
to be recorded in *writing, that there are sufficient grounds for
revocation of cancellation of registration, then he shall revoke the
cancellation of registration by an order in FORM GST REG-22* within a
period of* thirty days from the date of the receipt of theapplication
and *communicate the same to the applicant.
iv.* However, if on examination of the application for revocation, if
the Proper Officer (Assistant or Deputy Commissioners of Central
Tax) is not satisfied then he will issue a notice in FORM* GST REG–
23 requiring the applicant to show cause* as to why the application
submitted for revocation should not be rejected and the applicant
has to furnish the reply within a period of *seven working days from
the date of the service of the notice in *FORM GST REG-24.
v. Upon receipt of the information or clarification in FORM GST REG-
*24, the Proper Officer (Assistant or Deputy Commissioners of Central
Tax) shall dispose of the application within a period of* thirty days
from the date of the receipt of such information or clarification from
the applicant. In case the information or clarification provided is
*satisfactory, the Proper Officer (Assistant or Deputy Commissioners
of Central Tax) shall dispose the application as per para (iii) above.
In case it is* not satisfactory the applicant will be mandatorily given
an opportunity of being heard, after which the Proper Officer
*Assistant or Deputy Commissioners of Central Tax) after recording
the reasons in writing may by an order in FORM* GST REG- 05, reject
the application for revocation of cancellation of registration and
communicate the same to the applicant.
vi.* The revocation of cancellation of registration under the State
Goods and Services Tax Act or the Union Territory Goods and Services
Tax Act, as the case may be, shall *be deemed to be a revocation of
cancellation of registration under Central Goods and Services Tax Act.********

जीएसटी : वार्षिक रिटर्न दिसंबर तक भरना है, फॉर्म नहीं आया फॉर्म लंबा होने से कारोबारियों को देना होगी ज्यादा जानकारी

जीएसटी : वार्षिक रिटर्न दिसंबर तक भरना है, फॉर्म नहीं आया फॉर्म लंबा होने से कारोबारियों को देना होगी ज्यादा जानकारी
इंदौर | जीएसटी का पहला वार्षिक रिटर्न 31 दिसंबर तक भरना है। इसमें कारोबारियों से सालभर की खरीदी-बिक्री, इनपुट…

Nov 23, 2018, 04:36 AM
इंदौर | जीएसटी का पहला वार्षिक रिटर्न 31 दिसंबर तक भरना है। इसमें कारोबारियों से सालभर की खरीदी-बिक्री, इनपुट क्रेडिट क्लेम के साथ कई जानकारियां मांगी गई हैं, लेकिन अभी तक पोर्टल पर रिटर्न फॉर्म नहीं आया। इसके चलते कारोबारी के साथ कर सलाहकार भी परेशान हैं।

रिटर्न में सबसे महत्वपूर्ण यह है कि 1 जुलाई 2017 से 31 मार्च 2018 तक के लिए प्रस्तुत किए रिटर्न के संबंध में यदि कोई संशोधन और 1 अप्रैल 2018 से 30 सितंबर 2018 तक के रिटर्न में किए गए बदलाव की जानकारी भी प्रस्तुत करना है। वार्षिक रिटर्न में जिनका कारोबारी टर्नओवर दो करोड़ से ज्यादा है, उन्हें जीएसटी की ऑडिट रिपोर्ट भी देना है। व्यवसायी ने कम टैक्स या गलत टैक्स भरा है, क्रेडिट क्लेम में कोई गलती की है तो इसका भी कारण बताना होगा। वरिष्ठ कर सलाहकार आरएस गोयल ने कहा कारोबारियों को जानकारी निकालने में समय लगेगा, इसके बाद कर सलाहकार को भी इसे भरने में वक्त लगेगा।

Source https://www.bhaskar.com

Filing Process of Annual Return (GSTR-9, 9A & 9C)

 

2. Annual_Return_FilingProcess_24102018_1-download

सालाना रिटर्न जीएसटीआर-9 की कुछ जरूरी जानकारी

वस्तु एवं सेवा कर में वित्तीय साल 2017-18 की खरीद बिक्री, इनपुट टैक्स क्रेडिट का ब्योरा सालाना रिटर्न जीएसटी आर-9 में दे सकते हैं। इस रिटर्न में संशोधन की सुविधा है ताकि जीएसटी के अन्य रिटर्न में कोई गलती हो तो सुधार किया जा सके।
रिटर्न में भरने से छूटी खरीद बिक्री आईटीसी का सालाना रिटर्न में दे ब्योरा
राज्य कर अफसरों के मुताबिक जीएसटी में खरीद के लिए 1, 2 ए और बिक्री के लिए 3 बी रिटर्न वगैरह होते हैं। जीएसटी आर-9 में साल भर की खरीद, बिक्री, इनपुट टैक्स क्रेडिट का विवरण इन रिटर्न से आ जाएगा। वहीं इस रिटर्न में किसी महीने की छूटी हुई खरीद, बिक्री, गलती से लिया गया इनपुट टैक्स क्रेडिट, मानवीय भूल के चलते गलती से हुई प्रविष्टि का भी संशोधन कर सकते हैं। इस रिटर्न में अप्रैल 2017 से मार्च 2018 तक संपूर्ण विवरण देना होगा। 31 दिसंबर तक यह रिटर्न जमा करना है। इस रिटर्न को ऑफलाइन तक फॉर्मेट आ गया है लेकिन पोर्टल पर ऑनलाइन नहीं आया है।

तीन प्रकार का है सालाना रिटर्न
सालाना रिटर्न तीन किस्म का हैं। कारोबारी जीएसटी आर-9, कंपोजिशन (समाधान) कारोबारी जीएसटी आर-9ए, ई-कॉमर्स ऑपरेटर आदि जीएसटी आर-9 बी देंगे। वहीं दो करोड़ से ज्यादा का टर्नओवर वाले कारोबारी जीएसटी आर-9 सी में ऑडिट रिपोर्ट जमा कर सकते हैं।

छह हिस्सों और 18 टेबल में है रिटर्न
सालाना रिटर्न जीएसटी आर-9 छह हिस्सों और 18 टेबल में बंटा है। इनमें खरीद, बिक्री, आईटीसी आदि का संपूर्ण विवरण है।

30 सितंबर तक सभी रिटर्न जमा होने पर ही कर सकेंगे संशोधन
जीएसटी आर-9 में संशोधन की सुविधा उन्हीं कारोबारियों को मिलेगी, जिनके सभी रिटर्न 30 सितंबर 2018 तक जमा है। यानी जिस कारोबारी ने जीएसटी आर 1, 2, 3, 4 आदि 30 सितंबर तक जमा किए हैं, वहीं गलती सुधार सकता है। अगर किसी ने एक भी रिटर्न जमा नहीं किए हैं तो वह कारोबारी सालाना रिटर्न जमा करेगा लेकिन उसे संशोधन की सुविधा नहीं मिलेगी।

जीएसटी आर-9 का फॉर्मेट आ गया है। किसी भी कारोबारी की किसी भी महीने की खरीद, बिक्री आदि छूट गई या गलती हो तो इसमें संशोधन कर सकता है।
– विनय प्रकाश ओझा, सहायक आयुक्त, राज्य कर

*GSTR-9*

All the registered taxable persons under GST as regular taxpayers filing GSTR 1, GSTR 2, GSTR 3 are required to file GSTR-9.
However, the following persons are not required to file GSTR 9:
A. Casual Taxable Person
B.Input service distributors
3.Non-resident taxable persons
4. Persons paying TDS under section 51 of GST Act.

*Due date of GSTR-9*
GSTR-9 shall be filed on or before 31st December of the subsequent financial year.For instance, for FY 2017-18, the due date for filing GSTR 9 is 31st December 2018.

*Penalty for the late filing of GSTR-9 return*
Late fees for not filing the GSTR 9 within the due date is Rs. 100 per day per act up to a maximum of an amount calculated at a quarter percent of the taxpayer turnover in the state or union territory. Thus it is Rs 100 under CGST & 100 under SGST, total penalty is Rs 200 per day of default. There is no late fee on IGST.

*Online Filing Process Of Annual Return GSTR-9*
? Based on GSTR-1 and GSTR-3B filed during the year, facility to download system computed GSTR-9 as PDF format will be available.

? Based on GSTR-1 filed, consolidated summary of GSTR-1 will be made available as PDF download.

? Based on GSTR-3B filed, consolidated summary of GSTR-3B will be made available as PDF download.

? In each table of GSTR-9, values will be auto-populated to the extent possible based on GSTR-3B and GSTR-1 of the year. All the values will be editable with some exceptions (table 6A, 8A and tax payment entries in table 9).

? NIL return can be filed through single click.
Offline

? Offline tool to be downloaded from the portal.

? Auto-populated GSTR-9 (System computed json) to be downloaded from the portal before filling up values.

? Table 6A and table 8A will be non-editable.Other values will be editable barring tax payment entries in table 9.

? After filling up the values, json file to be generated and saved.
After logging on the portal, the json file to be uploaded.

? File will be processed and error if any will be shown.

? Error file to be downloaded from the portal and opened in the Excel tool.

? After making corrections, file will again be uploaded on the portal.

? Corrections can be made online also except table 17 & 18 if the number of records exceeds 500 in each table.

? After filing, return can be downloaded as PDF and/or Excel.

? Revision facility is not there, therefore, return should be filed after reconciling the information provided in the return and in the books.

*Payment while filing GSTR-9*:
i. Except late fee, if any, no payment is to be made with annual return.
ii. Payment can be made on voluntary basis through GST DRC-03, if required.

Madhya Pradesh Dist. Bhopal Vat, Entry Tax, CST Self Assessment List FY 2013-14

Madhya Pradesh Dist. Bhopal Vat, Entry Tax, CST Self Assessment List FY 2013-14

summry list 2013-14 – download

Madhya Pradesh Vat, Entry Tax, CST Self Assessment List FY 2014-15

Madhya Pradesh Vat, Entry Tax, CST Self Assessment List FY 2014-15

Self Assessed list 14-15 – download

Madhya Pradesh Dist. Bhopal Vat, Entry Tax, CST Self Assessment List FY 2015-16

Madhya Pradesh Dist. Bhopal Vat, Entry Tax, CST Self Assessment List FY 2015-16

summry list 2015-16 – download

Madhya Pradesh Dist. Bhopal Vat, Entry Tax, CST Self Assessment List FY 2016-17

Madhya Pradesh Dist. Bhopal Vat, Entry Tax, CST Self Assessment List FY 2016-17

summry list 2016-17 – download