आओ GST सीखें

Started using offline GSTR-1 utility? Make sure to keep in mind following tips to ensure smooth and headache free filing. These are from my own experience in last 15 days of usage of GSTR-1 offline utility. a. Heavy Data? Use CSV files instead of provided Excel file template. CSV files are fast and less prone to failure.  Even data of more than 500 line items I will consider heavy. CSV file with approx. 13K line items will be imported in 3-4 minutes, whereas EXCEL file will most probably give you error even after 15 minutes of processing time b. DATE. Make sure all dates are in dd-mmm-yyyy format only. c. DECIMAL Values - Any value with more than 2 decimal will give you error at the time of upload of JSON file. Say for example, if you enter 1223345.123 instead of 1223345.12, even though data will be imported and even JSON file will be created, but GSTN system will not process such file giving "JSON structural error" d. Consolidate your data, especially for invoice...

आओ GST सीखें: Points regarding GSTR 3B: 1. What is GSTR 3B? GSTR 3B is a simple and summarised return form to be filed for the month of July and August. Assessee must file a separate GSTR 3B for each GSTIN . Invoice level information not required while filing this Return form. Only total values for each field have to be provided, this value must be for the month for which you are filing. Detailed return i.e. GSTR 1, 2 and 3 for the months of July and August will be filed later. 2. Does Every GST Registrant need to file GSTR 3B? No, Following GST Registrants need not file GSTR 3B: 1. Registrant who opt for composition scheme, 2. Input Service Distributor (ISD) 3. Non-Resident Taxable person (NRTP) 4. Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves (as per Section 14 of the IGST Act). 3. Is it mandatory to file GSTR 3B? Filing of GSTR 3B is mandatory for GST registrants except the above mentioned re...