GST Annual Return

Introduction
GST is a value-added tax levied at all points in the supply chain, with credit for tax paid on input acquired for use in making the supply. It apply to both...
Thu, 13 Jun, 2019 at 1:15 PM
Legal provisions of GST Annual Return
In order to understand the gamut of the GST Annual returns and its requirement, it would be relevant for us to understand the legal provisions relevant for ...
Thu, 13 Jun, 2019 at 1:16 PM
Points to Note on Annual Returns
Nil Annual Return- A person registered under GST but having no transactions during the year is still required to file a Nil Annual Return. A person who has...
Thu, 13 Jun, 2019 at 1:17 PM
Types of forms
Following are the different annual return forms:- GSTR-9: This form is to be filed by regular taxpayers registered under GST. It consists of details reg...
Thu, 13 Jun, 2019 at 1:18 PM
Consequences of failure to submit the annual return
1. Notice to defaulters  Section 46 of the CGST Act provides where a registered person fails to furnish a return under section 39 or section 44 or section ...
Thu, 13 Jun, 2019 at 1:20 PM