TRAN-1 & TRAN-2 (GST)

TRAN-1 & TRAN-2 1. Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022. 2. As per latest Supreme Court decision, any aggrieved person can file or revise TRAN-1/ TRAN-2 in this period…

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Important Changes from 01.04.2022

Important Changes w.e.f. 01.04.2022 Audit Trail  The applicability of using accounting software having Audit Trail has been further deferred by MCA and now shall be applicable from financial year commencing on or after the 01.04.2023 i.e. FY 2023-24. Revised Schedule-III MCA revise Schedule III of the Companies Act, 2013, applicable from F.Y. beginning on or…

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GST return dates further extended

Recommendations made by the GST Council in the 21st meeting at Hyderabad on 09.09 2017 The GST Council, in its 21st meeting held at Hyderabad on 9th September 2017, has recommended the following measures to facilitate taxpayers: Sl. Returns Description Tax Period Revised Due Dates 1 GSTR-1 (Turnover > INR 100 Cr) Return for Outward Supply July,…

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Selling of Space in Print Media

Selling of Space for advertisement in print media Query has been raised before this Ministry regarding GST applicable on selling of space for advertisement in print media. 1. Selling of space for advertisement in print media is leviable to GST @ 5%. If the advertisement agency works on principal to principal basis, that is, buys space from…

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