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Formats for filing Annual Returns revised GSTR-9 and GSTR-9C
Audits
CA. Sachin Jindal

Formats for filing Annual Returns revised GSTR-9 and GSTR-9C

1. Formats for filing Annual Returns revised GSTR-9 and GSTR-9C Revised GSTR-9 and GSTR-9C Formats for filing Annual Return in Form GSTR – 9, Form GSTR – 9A, Form GSTR – 9C have been notified. The summary of changes made in GSTR – 9 is given below: 2. Details of outward and inward supplies liable to RCM made during the FY (Part – II) to be prepared based on GSTR – 3B There was a lack of clarity as to whether GSTR-9 has to be prepared on the basis of GSTR-1 or GSTR-3B. It has now been clarified that all

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Important Points to be considered for GSTR-3B return under GST
Audits
CA. Kapil Mittal

Important Points to be considered for GSTR-3B return under GST

GST implementation is one of the most revolutionary tax reforms that have ever taken place in India. However, the huge number of returns introduced under the GST regime has left the majority of the taxpayers confused. Well, to make it easy for you, we are here to discuss the very first step in this new regime. Yes, we are referring to GSTR-3B here! Find out all the essential information on GSTR-3B return for the month of Sep 2018 and the important points to consider for the filing of the return.

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MAINTENANCE OF BOOKS AND ACCOUNTS RELATING TO ADDITIONAL PLACE OF BUSINESS BY A PRINCIPAL OR AN AUCTIONEER

ACCOUNTS AND OTHER RECORDS – ISSUES IN RESPECT OF MAINTENANCE OF BOOKS AND ACCOUNTS RELATING TO ADDITIONAL PLACE OF BUSINESS BY A PRINCIPAL OR AN AUCTIONEER FOR PURPOSE OF AUCTION OF TEA, COFFEE, RUBBER, ETC. Difficulty: It is represented that both the principal and auctioneer may be allowed to maintained books of accounts relating to additional place of business at their principal place of business itself as difficulties being faced by a principal and an auctioneer in relation to maintaining books of accounts at each and every additional place of business related to stock of goods like tea, coffee, rubber,

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