आओ GST सीखें

आओ GST सीखें: आओ GST में audit के provisions को समझें: Audit under GST Audit under GST Act 2017 Under GST Audit would be done in Two Ways: Section 65 (compulsory audit by tax authorities) Section 66 (special audit by chartered accountant or cost accountant) What is an Audit? As per Section 2(13) of CGST Act, 2017'audit' means the examination of records and other documents maintained or furnished by the registered person under this Act or rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed and to assess his compliance with the provisions of this Act or the rules made thereunder. Compulsorily Audit [Section 35(5) of the CGST Act, 2017 read with rule 80(3) of the CGST Rules, 2017] Section 35(5) of CGST Act 2017: Every registered...

आओ GST सीखें : आज हम आपके लिए GST e way bill के कुछ अनसुलझे सवालों के जवाब ले केर आयें हैं : Que: 1 Can the vehicle be changed? How many times? Ans: 1 The e-way bill for transportation of goods always should have the vehicle number that is actually carrying the goods. Que: 2 If the goods having e-way bill has to pass through transshipment and through different vehicles, how it has to be handled? Ans: 2 For each movement from one place to another, the transporter needs to update the vehicle number in which he is transporting that consignment. Que: 3 How to generate the e-way bill from different registered business places? Ans: 3 The registered person can generate the e-way bill from his account from any registered business place. However, he/she needs to enter the address accordingly in the e-way bill. He/she can also create multiple sub-users and assigned to these places and generate the e-way bills accordingly. Que:4 What has to be done to the e-way bill, i...

आओ GST सीखें: E-way Bill For GST dealers in *Goods* Dear All, I wish you to know that the E-Way bill will be implementing from 01-02-2018 in all over India. Let’s we know some important key of E-Way Bill:   Q-1> Who is responsible for E-way Bill ?   Ans.: The responsibility  for E-way Bill is :            Ist –  The Supplier           IInd – The receiver           IIIrd – the Registered person if Purchase or sale from a Un-Registered Person/dealer   Q-2> what type of supply is cover under E-Way Bill ?   Ans.: There is all type of movements of Goods are Cover under E-Way Bill. Including Rejection, Sale Return ,Repair and Maintance and Job Work or material send for Job Work with A Delivery Challan. A approx ...

क्या GST में बिना Tax invoice के माल का transportation किया जा सकता है? जी हां , कुछ cases में ऐसा किया जा सकता है, ऐसे cases में delivery challan raise करना होता है. Rule 55 of CGST rules deal with these type of transactions. Rule 55 CGST Rules : Transportation of goods without issue of invoice.- (1)For the purposes of- (a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known, (b) transportation of goods for job work, (c) transportation of goods for reasons other than by way of supply, or ...

How to Convert GSTR2 Report to Excel Format   Today all the tax payers are taking lot of the time for reconciling the GSTR2 report with Purchase Invoice by checking one by using the offline utility software provided by the GST Portal, but here I am introducing the new utility created in the Microsoft Excel Format which will helps us to convert the Json File which is created by the GST Portal to Microsoft Excel Format and it will helps us to reconcile the data by using Vlookup formula in the less time and you can relax in the GSTR2 filing process. Step-1 Download the GSTR2A Report from the GST Portal Step-2 Download the Offline Utility software of the Json file convertor to Excel using the below link (It will work only above version of Microsoft Excel 2010 and above) Step-3 Convert the Json file to CSV Format by uploading the file to site https://json-csv.com/ Step-4 Convert this to CSV Format Step-5 Copy and Paste  the data in  the CSV File to the Excel Utili...

 *STEPS TO FILE GSTR 2*  1. Log in to the GST portal with valid credentials (User Id, Password).  2. Navigate to the GSTR 2 home page through >Return Dashboard> Select Financial Year(2017-18) and Return Filing Period and click on Search button> Click on PREPARE ONLINE option on GSTR 2 tab.  3. You will find 12 tiles on GSTR 2 page for entering data for different sections of GSTR 2.  Click on ‘GENERATE GSTR 2 SUMMARY’ to ensure that auto-populated details become available in your GSTR 2.  4. Click on each tiles and enter the required details and save to prepare the return.  5. Accept, Modify, Reject and Keep Pending auto-populated invoices /credit /debit notes  with ‘submitted’ status uploaded by the registered suppliers in their submitted GSTR 1 on the basis of records available with you and declare the Eligibility of ITC and ITC availed/reduced in section tile 3.4A or 6C.  6. One of the above fou...

*GST- JOB WORK*  *Introduction* Job-work sector constitutes a significant industry in  Indian economy. It includes outsourced activities that  may or may not culminate into manufacture. The term Job-work itself explains the meaning. It is processing  of goods supplied by the principal. The concept of job-work already exists in Central Excise, wherein a principal manufacturer can send inputs or semi-finished goods to a job worker for further processing.  Many facilities, procedural concessions have been given to the job workers as well as the principal supplier who sends goods for job-work. The whole idea is to make the principal responsible for meeting compliances on behalf of the job-worker on the goods  processed by him (job-worker), considering the fact that typically the job-workers are small persons who are unable to comply with the discrete provisions of the law. The GST Act makes special provisions with regard to removal of goo...