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R.R.JAGADEESAN, GST PRACTITIONER WELCOMES YOU TO "ABHIVIRTHI" WITH LATEST UPDATES ON GST - GOODS AND SERVICES TAX ACT, IGST - INTEGRATED GOODS AND SERVICES TAX ACT, CGST- CENTRAL GOODS AND SERVICES TAX ACT, SGST - STATE GOODS AND SERVICES TAX ACT, UTGST - UNION TERRITORY GOODS AND SERVICES TAX ACT WITH NOTIFICATIONS, CIRCULARS, FORMATS, GST TAX RATES,PRESS RELEASES, HSN CODES AND OTHER INFORMATION FOR BUSINESS SECTOR AND INDUSTRIAL SECTOR AND SERVICE SECTOR, PRIVATE BANKS, PUBLIC SECTOR BANKS, PUBLIC SECTOR UNDERTAKINGS, STAKEH0LDERS, ACADEMICIANS, STUDENTS AND CHARTERED ACCOUNTANTS AND GST PRACTITIONERS WITH COMPLETE GUIDELINES FOR ONLINE REGISTRATION, ONLINE RETURN FILING, ONLINE PAYMENT AND ONLINE GENERATION OF CERTIFICATES IN GST PORTAL (www.gst.gov.in) As per the Notification No. 78/2020 dated 15th Oct 2020, the tax payers, having Aggregate Annual Turn Over (AATO) above Rs 5 Crore, shall use atleast 6 digit HSN code in the e-Invoices and e-Waybills and other tax payers shall use atleast 4 digit HSN code in E-Invoices and E-Way Bills with effect from 1st October, 2023.-----GSTR-2B WILL BE AVAILABLE IN THE AFTERNOON OF 14TH AS ITS GENERATION COMMENCES AFTER END OF DUE DATE OF GSTR-1/IFF FILING ON 13TH TAXPAYERS MUST FURNISH 4 DIGIT HSN CODES AND 6 DIGIT HSN CODES IF THE AGGREGATE TURNOVER IN THE PRECEDING FINANCIAL YEAR IS BELOW RUPEES 5 CRORES AND ABOVE RUPEES 5 CRORES RESPECTIVELY AND 8 DIGIT HSN CODES IF THE GOODS ARE EXPORTED IRRESPECTIVE OF QUANTUM OF TURNOVER THANK YOU VERY MUCH FOR YOUR VISIT AND BOOKMARKING THIS BLOGSPOT FOR FREQUENT VISITS-----SHARE THE ARTICLES WITH YOUR COLLEAGUES AND FRIENDS USING PRINT FRIENDLY OPTION AVAILABLE ON THE RIGHT SIDE-----TO VIEW MORE ARTICLES PLEASE VISIT AGAIN AND AGAIN. ABHIVIRTHI R.R.JAGADEESAN அபிவிருத்தி R.R.ஜெகதீசன் अभिविरथी R.R.जगदीसन
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THE BACKGROUND IMAGE IS THE AERIAL VIEW OF ARULMIGU MEENAKSHI AMMAN TEMPLE MADURAI TAMIL NADU INDIA WELCOME TO TAMIL NADU ABHIVIRTHI அபிவிருத்தி अभिविरथी
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PLEASE CLICK "GST RETURN DUE DATES" TO VIEW THE LAST DATE OF FILING OF GST RETURNS IN INDIA----PLEASE CLICK "GST IN INDIA" TO VIEW ACTS AND RULES, GST TAX RATES, CIRCULARS, CLARIFICATIONS, NOTIFICATIONS, FORMATS, HSN CODES ETC
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Saturday, March 28, 2020

Composition Opted per4sons who furnishjed FORM GSTR-3B instead of FORM GST CMP-08 need not file FORM GSTR-1 for the year 2019-20


COMPOSITION OPTED PERSONS WHO FURNISHED FORM GSTR-3B INSTEAD OF FORM GST CMP-8 NEED NOT FILE FORM GSTR-1 FOR THE YEAR 2019-20

The Goods and Services Tax Act, 2017 came into force in India with effect from 1.7.2017.

The Composition opted persons have filed FORM GSTR-4 during 2017-18.

https://abhivirthi.blogspot.com/2020/04/composition-opted-per4sons-who.html


The Central Government has changed the procedure of filing of GST returns by Composition Opted persons and payment of GST through FORM GST CMP-08   on quarterly basis as shown below:

2019-20
APR-JUN   PAYMENT
18.07.2019
21/2019
JUL-SEP   PAYMENT
18.10.2019
22.10.2019
21/2019
50/2019
OCT-DEC   PAYMENT
18.01.2020
21/2019
JAN-MAR   PAYMENT
18.04.2020
21/2019
FORM GSTR-04 RETURN
30.04.2020
21/2019

Some Composition opted persons instead of filing FORM GST CMP-08 has paid tax through FORM GSTR-3B by mistake.

Hence the Central Government has clarified that such Composition Opted persons need not file FORM GSTR-1 for the year 2018-19.  The Composition Opted persons have to file FORM GSTR-04 return on or before 30th April of the succeeding year.

The relevant Notification 14/2020 is given below for ready reference:

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