Gstr 4 For April To June 2019

These fields will be auto-populated for the returns of October to December period. Taxpayers from Jammu and Kashmir can file GSTR 7 for the month of July and August 2019 by 10th October 2019 as per Notification no. Tuesday, 4 June 2019 Extension of due date for filing 24Q TDS return for Q4 18-19 to 30th June, 2019 Government has extended the due date for filing TDS return (Form 24Q) from 30th May 2019 to 30th June 2019 for all TDS deductors across India. 4) Increase in Turnover Limit for Existing Composition Scheme:. Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. GSTR-4 Return Form format, Due date for GSTR 4 Filing Return, Inward Supplies including supplies on which tax is to be paid on reverse charge. April May June July Aug Sept Oct Nov Dec Jan Feb Mar Return Filing % for F. The latest Tweets on #GSTR9C. We refer to a recent amendment to the Central Goods and Services Tax Rules, 2017 (“CGST Rules”) introduced vide Notification No. GSTR-9 filing due date if not extended to 10. composition scheme taxpayers will now file GSTR-4 annually by April 30 for the Composition scheme businesses will file the April-June quarter returns in. The previous GST Council meeting held on 21 June 2019 had many prominent decisions being taken such as the due date extension of GSTR-9 annual returns, e-invoicing for business-to-business (B2B) supplies from January 2020, and Aadhaar-linked GST registration to mention a few. New GST Return to be launched on trial basis from April 1, 2019 Next GST Council meeting will be held in January 2019 Late fee shall be completely waived for all taxpayers in case FORM GSTR-1, FORM GSTR-3B &FORM GSTR-4 for the months / quarters July, 2017 to September, 2018, are furnished after 22. GSTR-9C – Audit and Reconciliation Statement for dealers having turnover more than 2 crores for the FY 2017-18. Below are some of the common mistakes that taxpayers can avoid while filing their GSTR-9 return: 1. You’ll get answer to your queries related to GSTR-1 in this post. Unlike a normal taxpayer who needs to furnish 3 monthly returns, a dealer opting for the composition scheme is required to furnish only 1 return. Imp Case laws. Seeks to bring Section 103 of the Finance (No. April -June, 2019 31st July, 2019 3. Due Date for GSTR 5A Extended by the government. Form GST CMP-08 was introduced in April 2019 for composition dealer replacing the GSTR-4 for the FY 2019-2020. 23 April 2019 following points can be summarized related to Form GST CMP-08 : 1) Before the composition taxpayer were paying taxes and filing quarterly returns in a single form GSTR-4. Seeks to notify the provisions of rule 138E of the CGST Rules w. So far, businesses opting for composition scheme had to file tax returns every quarter in GSTR-4 which ran into around seven pages. ) and place of supply-wise. In the GSTR3B box, click the PREPARE ONLINE button. 5 crore rupees in the preceding financial year or the current financial year shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during quarter April-June 2019 till 31st July, 2019. The CBIC has notified the simplified 'statement for payment of self-assessed tax' in Form GST CMP08 to be filed by taxpayers who have opted for composition scheme, under which businesses have to. 5 crores for the months of April, May and June, 2019. 2019 hereby notifies the registered persons having aggregate turnover of up to 1. Dear Vignesh. [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]. In this context, he has referred to the recent amendment by which Sub-Rule 5 (a) has been inserted after Sub-Rule 4 in Rule 133 of the Central Goods and Service Tax Rules 2017 ('CGST Rules) which contemplates the NAPA, for reasons to be. April to June the due date is 18th of July. Aggregate Turnover: In this section, the taxpayer has to furnish details of the previous year’s aggregate turnover, and the aggregate turnover for the period of April-June, 2017 (for the first GSTR-4 return). This Scheme is for Small Business who cannot maintain detailed books of accounts and records. Login at GST Portal, navigate to GSTR-1 page of the selected tax period and generate GSTR-1 Summary 2. _____ The Annual Return in the form GSTR-9 for FY 2017-18 is to be filed by 30th June 2019. Leave a comment GST Council in it's 35th meeting decided to extend the due dates of the following returns to 31st August, 2019 from 30th June, 2019:. Furthermore, the due date for paying GST in CMP-08 (for the quarter April-June 2019) for all the composition dealers has been extended from July 31, 2019 to 31 August 2019. GST RETURN STATISTICS, Goods and Services Tax GST. should I enter the B2B invoice on 2nd Quarter means in Oct 2019 when I give the details of Sep to Oct 2019 and I also Give the details of April and May. The CBIC has vided notification no. 5 crores for the months of April, May and June, 2019. Form GSTR-1 on a monthly basis: For GSTR-1 returns from April is May 31, for May. This is a welcome move as it simplified the entire filing process and replaced the GSTR-4. 31/08/2019: Goods and Services Tax: GSTR-7: Monthly Return by Tax Deductor from Oct 2018 to July 2019. 2017 to March, 2019 but not received from a job worker or not supplied from the place of business of the job worker as on the 31st March, 2019, in serial number 4 of FORM ITC-04 for the quarter April-June, 2019. CBIC notifies due dates for furnishing Form GSTR-3B for the Months April-June [Read Notification] The Central Board of Indirect Taxes and Customs (CBIC) has notified due dates for the furnishing of Form GSTR-3B for the months of April, May and June 2019 till the 20th day of Month succeeding. (Last Updated On: January 16, 2019) GSTR-1 GSTR-1 for the period January-March 2019 will have to be filed by April 30, 2019 Taxpayers with Annual Turnover upto Rs. The due date is 30th day of April following the end of financial year. January - March, 2019 30th April, 2019 2 The Arunachal Pradesh Extraordinary Gazette, September 14, 2018 Provided that the details of outward supply of goods or services or both in FORM GSTR - 1 for the quarter. The statement further stated that the total of 75. 2017-18) till 20 April. While the Government is going to be extra vigilant to flag defaulting filers, taxpayers need to be cautious to avoid making any errors, as there is no way to amend the GSTR-9 return once filed. Provided that the details of outward supply of goods or services or both in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 by– (i) registered persons in the State of Kerala; (ii) registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and (iii) registered persons whose principal place of business is in Mahe in the Union territory. About Proactly. 12/2019-Central Tax ,dt. #SBR_819_01_07_2019 https://youtu. All business has to file GSTR-3B by the 20th of the next month until March 2019. 5 crore rupees for the quarters from October, 2019 to March, 2020. Furnishing of GSTR-1 and GSTR-3B returns for April to June 2019 in India FURNISHING OF GST RETURNS DURING THE YEAR 2019-20 (APRIL TO JUNE) The Goods and Services Tax Act, 2017 came into force in India with effect from 1. /GST: 07/03/2019: Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. Filing GSTR-4. As updated on 7 th of March, 2019, following are the due dates for GSTR-1 for FY 2019-2020:. 5 crores - Due Dates for the months of April, May and June, 2019 - Time limit for furnishing details shall be till the eleventh day of the month succeeding such month. 5 crore rupees for the months of October, 2019 to March, 2020. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list and click on the Search button. Here is the detail GSTR-1 filing procedure: To file details of outward supplies in GSTR-1. So far, businesses opting for composition scheme had to file tax returns every quarter in GSTR-4 which ran into around seven pages. FAQs on Revocation of GSTIN Cancellation. 31st GST Council meeting was held on 22nd December 2018; Some rate cuts, Decisions to extend filing of GSTR-9,9A and 9C upto 30th June 2019, New return filing to be made applicable on trial basis from 1st April 2019 and many more were announced. As per a Central Board of Indirect Taxes and Customs (CBIC) notification, composition scheme taxpayers will now file GSTR-4 annually by April 30 for the previous financial year ending March 31. Compared to the regular taxpayer, the composition scheme holder has less compliance in terms of returns filing. The due date for the period of April-June 2019 has been extended to the 31st July 2019. The article Banking Awareness One Liners June 2019 includes Banking Awareness One Liners with an explanation, analysis and issues of current events in the month of May. While the Government is going to be extra vigilant to flag defaulting filers, taxpayers need to be cautious to avoid making any errors, as there is no way to amend the GSTR-9 return once filed. Statutory Due Dates 2019: Compliance Calendar 2019: Add these compliance due dates to your calendar. 11th of the succeeding month is due date for the FORM GSTR-1 for the Month of April-June 2019 for those taxpayers with aggregate turnover in preceding or current financial Year is more than Rs. Rule 138E – Restriction on furnishing of information in PART A of FORM GST EWB-01:- Non-filers of GST returns would not be able to generate e-way bills From 21St day of June,2019. What is a GST Registration? GST Registration is a registration with the GST authorities. 5 crores for the months of April, May and June, 2019. June 22, 2019 karthikandsunil Annual return, Due date, GST Annual Return, GST Annual return Due date, GSTR-9, GSTR-9 Due date, GSTR-9A, GSTR-9C. The CBIC has vided notification no. Nirmala Sitharaman. I have filled GSTR-1- June 2019 (April to June Quarter) in quarterly basis on 10 July 2019. ) LATEST UPDATE Form GST-CMP 08 is not yet available on portal and as per sources the date may extend to 31st July 2019 for April-June 2019 quarter, notification awaited. In GST Sahaj form, the taxpayer needs to furnish the consolidated outward supplies details at rate-wise (5%, 12% etc. The due date for filing GSTR 4 is 18th of the month after the end of the quarter. ” Every registered taxpayer under GST has to submit the GSTR-1 with required details by 10th of next month for a particular tax period. Notification No 45/2019 - Central Tax :GSTR-1 Due date if aggregate turnover of up to 1. Form GSTR-1 on a monthly basis: For GSTR-1 returns from April is May 31, for May. Now comes to the step by step GSTR-1 filing process. every 3 months The due date for filing GSTR 4 is 18th of the month after the end of the quarter i. GSTR-4 should be furnished between 11th and 18th of the succeeding month of the relevant Quarter. Period Due Date April-June 2018 18th July 2018 July-Sept 2018 18th Oct. 5 crore rupees in the preceding financial year or the current financial year. Central Government, on the recommendations of the Council, hereby notifies due date of GSTR-1 for the months of April 2019 to June 2019 for the registered persons having aggregate turnover of up to 1. There is no GST ITC-04 late fees as such. 2019 (Saturday) GST • Last date of filing GSTR-9, GSTR-9A & GSTR-9C for Financial year 2017-18. The statement further stated that the total of 75. (Extended due date) 31/08/2019: Goods and Services Tax: Form GST ITC-04: Details of goods/capital goods sent to job worker and received back for July, 2017 to June, 2019: 31/08/2019: Goods and Services Tax: CMP-08. ” Thus, filing of Form GSTR-1, GSTR-3B and GSTR-4 will not attract any late fee penalty until 31st March 2019. All India Federation of Tax Practitioners (AIFTP) vs. GSTR-4 error- "User has not opted-in as a composite taxpayer for the selected Quarter as a composite taxpayer for the selected Quarter Period" (4) June 2019 (3). June, 2018 20th July, 2018 Payment of taxes for discharge. Notification No. Why GST Composition Scheme is introducedNormally, an assesse under GST has to maintain proper records of Output and Input and pay Monthly Returns every month+ One Annual ReturnThis is not possible for small. You just need to login to your account on the portal and then browse and open the relevant form (GSTR1 in this case). On 18th April 2019, the Telangana High Court pronounced a major verdict for M/s Megha Engineering & Infrastructures Ltd that changed the way interest was to be charged under GST laws. Form GST CMP-08 was introduced in April 2019 for composition dealer replacing the GSTR-4 for the FY 2019-2020. "It is hereby informed that the last date for furnishing of annual return in the Form GSTR-9 / Form GSTR-9A and reconciliation statement in the Form GSTR-9C for the financial year 2017-18 is extended from August 31, 2019 to November 30, 2019," the Central Board of Indirect Taxes & Customs (CBIC) said in a statement. The trade and industry have raised certain queries with respect to filing of this Annual return which are. 5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10. So far, businesses opting for composition scheme had to file tax returns every quarter in GSTR-4, which ran into around seven pages. It is specified that the return in FORM GSTR-3B of for each of the months from April, 2019 to June, 2019, shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month. 2018-19: Issue Form 16 to employees for TDS: All. So keeping in mind all the problems businesses were facing, the government keeps extending the due dates or keeps on hold some of the return filling (FORM GSTR-2 and 3). ducted u/s 194-IA & 194-IB for the month of July, 2019. April to March as per Audited financial statement will be shown in table 5A, VAT/Service Tax related turnover during first quarter April to Jun 2017 will be deducted will be shown in table 5G, and adjusted value will be auto populated in table 5P of GSTR 9C. The last date for filing of Annual return in FORM GSTR-9 is 30th June 2019. April, 2018 20th May, 2018 2 May, 2018 20th June, 2018 3. 38/2019-central tax - the CBIC has waived the requirement to file the Form ITC - 04 for the period July 2017 to March 2019. 2017 to March, 2019 but not received from a job worker or not supplied from the place of business of the job worker as on the 31st March, 2019, in serial number 4 of FORM ITC-04 for the quarter April-June, 2019. a) Information contained in FORM GSTR-2Aas on 01. INCOME TAX. 5 crore rupees for the months of July, 2019 to September, 2019. Follow Thread On 16 July 2019 2 Replies. Now comes to the step by step GSTR-1 filing process. 11/2019 Central Tax dated 07. Due date for GSTR 3b from April to June: Sl. ) and place of supply-wise. 5 crores for the months of April, May and June, 2019. Thus, ITC on supplies of the financial year 2017-18, if reported beyond 30th April, 2019, will not get auto-populated in table 8A of Form GSTR-9. In this blog, we shall discuss what GSTR 4 is and how to file GSTR 4. ” Every registered taxpayer under GST has to submit the GSTR-1 with required details by 10th of next month for a particular tax period. “Provided also that the return in FORM GSTR-3B of the said rules for the month of March, 2019 shall be furnished electronically through the common portal, on or before the 23 rd April, 2019. GSTR - 1 for the month of April 2019 should be filed before 11th May 2019. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and. You must note that you have to file GSTR 3B till the month of June 2019, as per the GST Council decision. 5 crore**) July – September 2017 October 31, 2018 October – December 2017 October 31, 2018 January – March 2018 October 31, 2018 April – June 2018 October 31, 2018. For instance, for the year 2019-20 Composition Taxpayer is required to file one GSTR-4 on or before 30th April 2020 for the whole year. 1st Quarter April - June 31st July. As per the Notification No. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to June, 2019 shall be subsequently notified in the Official Gazette. Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. How can I import invoice-details, declared in e-Way Bill System, into Form GSTR-1? To import invoice-details, declared in e-Way Bill System, into Form GSTR-1; perform following steps: 1. 6 October - December, 2018 31st January, 2019 7 January - March, 2019 30th April, 2019 Provided that the details of outward supply of goods or services or both in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 by– (i) registered persons in the. The process for filing GST Return 1 Form is quite simple. GSTR-4 error- "User has not opted-in as a composite taxpayer for the selected Quarter as a composite taxpayer for the selected Quarter Period" (4) June 2019 (3). Form GSTR-1 on a quarterly basis: For filing GSTR-1 returns from April 2018 to June 2018, the deadline is July 31. From this page you may Check GST Due dates, income tax due dates, PF due dates, ESI Due Dates, TDS Due dates for the all months of 2019. Update 26th August 2019: The finance ministry extended the last date for GSTR 9 Filing by three months to November 30 from 31st August 2019. The CBIC has vided notification no. As updated on 7 th of March, 2019, following are the due dates for GSTR-1 for FY 2019-2020:. The GSTR 4 is a return under GST that needs to be filed once every 3 months by registered tax payers who have signed up for the composition scheme (those who opt for this scheme are known as compounding vendors). 31st GST Council meeting was held on 22nd December 2018; Some rate cuts, Decisions to extend filing of GSTR-9,9A and 9C upto 30th June 2019, New return filing to be made applicable on trial basis from 1st April 2019 and many more were announced. extends date for filing the return in FORM GSTR-6 Jan 24, 2018; CBEC extends time for filing returns in Form GSTR-1, GSTR-2 , GSTR-3 Sep 07, 2017. CBIC notifies increase in threshold upto 40 Lakhs for registration with some exceptions; Notifies due date for filing GSTR 3B & payment of taxes for discharge of tax liability from April 2019 to June 2019 upto 20th of the month succeeding such month; Notifies due date for filing GSTR 1 for the registered taxpayer with turnover more than 1. And now in 31st GST Council meeting, the government seems to have postponed the new returns applicability to 1st April 2019. **Statement of self-assessed tax by composition dealers - same as the erstwhile form GSTR-4, which is now made an annual return with effect from FY 2019-2020 onwards. 21/2019 Central Tax dt. 09-10-2019- Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1. 10-June-2018: Monthly return in GSTR-1 (May 2018) Turnover more than 1. The next date for filing GST ITC-04 will be 25th July, 2018 for the quarter April – June 2018. GST - Notification to extend due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. This is updated vide CGST Notification no. Due date for Turnover of more then 1. V of Form GSTR-9. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to June, 2019 shall be subsequently notified. H&R Block can assist you in filing your returns effectively and efficiently. 2018-19: Issue Form 16 to employees for TDS: All. 5 crores for the months of April, May and June, 2019. GSTR 9C - GST audit Offline utility of GSTR 9C has been released on the GST Portal. Notification No 46/2019 Central Tax : GSTR-1 Dates if aggregate turnover more than 1. 2 Further, to provide some more time to TDS deductors to familiarize them with the new system, last date for furnishing return in FORM GSTR-7 for the months of October, 2018 to December, 2018 and January, 2019 was extended up to 28. Preparing GSTR-9 even for April- June 2017. 21-08-2019. GSTR-4 is quarterly return filing for composition scheme. 5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10. May 03, 2019; USD valued at Rs. Under the GST regime filing an Annual Return by all GST registered taxpayers is mandatory. Maharashtra records GST-backed surge in revenues, state’s indirect tax collections rise 29% in April-June 2017 Business FP Staff Feb 05, 2018 15:55:47 IST Maharashtra, a BJP-ruled state, has recorded a 29 percent jump in its total indirect tax collections from July to December 2017, according to a report in The Times of India. 5 crore rupees in the preceding financial year or the current financial year shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during quarter April-June 2019 till 31st July, 2019. Provided that the details of outward supply of goods or services or both in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 by– (i) registered persons in the State of Kerala; (ii) registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and (iii) registered persons whose principal place of business is in Mahe in the Union territory. The next date for filing GST ITC-04 will be 25th July, 2018 for the quarter April – June 2018. In notification no. As per a Central Board of Indirect Taxes and Customs (CBIC) notification, composition scheme taxpayers will now file GSTR-4 annually by April 30 for the previous financial year ending March 31. 10-June-2018: Monthly return in GSTR-1 (May 2018) Turnover more than 1. GSTR-1 is one of the GST tax return forms. 12/2019-Central Tax ,dt. Deposit TCS for collections made under section 206C including sale of scrap during the month of June 2019, if any. Step 4: The return filing page will be displayed. 5 crore for the period April 2019 to June 2019 upto. Click here to download Form GSTR 9C in Excel Format with. ” Thus, filing of Form GSTR-1, GSTR-3B and GSTR-4 will not attract any late fee penalty until 31st March 2019. GSTR 4 return is required to be filed annually instead of quarterly along with tax paid to be the quarterly basis. 13/2019 - Central Tax dated the 7th March, 2019. Input Tax Credit on inward supplies shall be declared from April 2018 to March 2019 in Table 8C of Form GSTR 9. Article Updated for April – June Quarter 2018 Tax payers who have opted for composition scheme under new GST regime have to furnish quarterly return in Form GSTR-4. Maharashtra records GST-backed surge in revenues, state’s indirect tax collections rise 29% in April-June 2017 Business FP Staff Feb 05, 2018 15:55:47 IST Maharashtra, a BJP-ruled state, has recorded a 29 percent jump in its total indirect tax collections from July to December 2017, according to a report in The Times of India. 5 Crore Rupees in the preceding financial year or the current financial year, for the months from July 2017 to September 2018 till October 31, 2018 and for the months from October 2018 to March 2019 till the eleventh day of the succeeding month. Due Dates: GSTR 3B, GSTR 1, (GSTR 9, GSTR 9A, GSTR 9C) and GSTR 4 Respectively as Follows: 20 Oct, 11 Oct, 30 Nov and 18 Oct 2019 (Read a Guide) Get A Free Demo Now !! GSTR-4 Return: Online Filing Procedure, Format and Updated Due Dates. 5 crores for the months of April, May and June, 2019. Central Tax Notification 12/2019 - Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 16 /2018 – Central Tax. FAQs on Revocation of GSTIN Cancellation. PANKAJ K SHARMA & CO is newly chartered accountancy firm registered with Institute of Chartered Accountants of India (ICAI) in the year of 2016 as proprietorship having registered office at New Delhi. From this page you may Check GST Due dates, income tax due dates, PF due dates, ESI Due Dates, TDS Due dates for the all months of 2019. 5 Cr: 14 th June, 2019: April, 2019: Issue of TDS certificate u/s 194IA and 194IB: All deductors: 15 th June, 2019: F. Let us know here the online filing procedure of GSTR-9: Step 1: Firstly, Login to www. 4 April – June 2018 31st October, 2018 5 July - September, 2018 31st October, 2018 6 October - December, 2018 31st January, 2019 7 January - March, 2019 30th April, 2019 Provided further that the return in FORM GSTR-1 for the months of July, 2018 and September, 2018, for– (i) registered persons in the State of Kerala;. 11 2017- Central Tax (Rate) so as to extend the last date for exercising the option. GSTR 9C form already notified by government vide notification 39/2018 dated 4 th September 2018, which has been further amended by notification No 74/2018 – Central tax dated 31 st December 2018. It is used to submit the “Details of outward supplies of goods and/or services. In the GSTR3B box, click the PREPARE ONLINE button. CBIC Notification Regarding Due Date of GSTR 3B and Payment of Tax Liability Due date of GSTR 3B for the month of April-June 2019. 5 crores for the months of April, May and June, 2019. New GST Return to be launched on trial basis from April 1, 2019 Next GST Council meeting will be held in January 2019 Late fee shall be completely waived for all taxpayers in case FORM GSTR-1, FORM GSTR-3B &FORM GSTR-4 for the months / quarters July, 2017 to September, 2018, are furnished after 22. 05/2019 - No. Form: GST CMP-08. 2) Act, 2019 in to force. There are 1. GSTR-9C – Audit and Reconciliation Statement for dealers having turnover more than 2 crores for the FY 2017-18. 20th October 2018. Contents-Part-1. The filing of the GSTR 1 tax form will be done online on GST Portal by the registered taxpayer or his/her representative. As per a Central Board of Indirect Taxes and Customs notification, composition scheme taxpayers will now file GSTR-4 annually by April 30 for the previous financial year ending March 31. For October – December 2017, the GST ITC-04 due date was 25th January, 2018 and for January – March 2018, the GST ITC-04 due date was 25th April, 2018. be/HqK9dlO8r0c (6 Minutes) Filing of GSTR-1 (April to June 2019) Filing of GSTR-3B (June-2019). 5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10. GSTR – 3B due date is 20th of succeeding month (monthly basis) You can claim your ITC (F. **Statement of self-assessed tax by composition dealers - same as the erstwhile form GSTR-4, which is now made an annual return with effect from FY 2019-2020 onwards. In GST Sahaj form, the taxpayer needs to furnish the consolidated outward supplies details at rate-wise (5%, 12% etc. 20th October 2018. 28-06-2019. The details in FORM GSTR-4, for every financial year or part thereof, should be furnished till the thirtieth day of April following the end of such financial year. Similar trend continued in April, with less than 60 per cent of eligible taxpayers filing returns within due date, and the total number of GSTR-3B filed increased to nearly 80 per cent as on June 23, 2019. in and then go to 'Returns Dashboard' and click on 'Annual Ret. The GSTR-4 contains the total value of the sales and supplies made, the tax paid at compounding rate, and invoice-level. The trade and industry have raised certain queries with respect to filing of this Annual return which are being clarified as follows:. Note that these fields will be auto-populated for the returns of October to December period. Taxpayers whose turn over is less than 1 crore and also fulfill other specified criteria come under composition scheme. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list and click on the Search button. Due date for Turnover of more then 1. For quarter 1 i. Here is the detail GSTR-1 filing procedure: To file details of outward supplies in GSTR-1. GSTR 4 return is required to be filed annually instead of quarterly along with tax paid to be the quarterly basis. Registered taxpayers with an annual turnover exceeding 1. The total number of GSTR-3B Returns filed for the month of March up to 30th April, 2019 is 72. 2019 or not?. 2019-03-07 00:00:00: 27: 13/2019 - Central Tax: 07/03/2019: Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. PANKAJ K SHARMA & CO is newly chartered accountancy firm registered with Institute of Chartered Accountants of India (ICAI) in the year of 2016 as proprietorship having registered office at New Delhi. **Statement of self-assessed tax by composition dealers - same as the erstwhile form GSTR-4, which is now made an annual return with effect from FY 2019-2020 onwards. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list and click on the Search button. Changed Compliance. The 31st meeting of the GST Council was held on December 22, 2018; Some rate cuts, Decisions to extend the presentation of GSTR-9. The GSTR 3b due date for April 2019 to June 2019 is notified by notification no. We are exporting json file, To export file press Ctrl+E or click export button. Due date for Turnover of more then 1. CBIC Notification Regarding Due Date of GSTR 3B and Payment of Tax Liability Due date of GSTR 3B for the month of April-June 2019. Central Government, on the recommendations of the Council, hereby notifies due date of GSTR-1 for the months of April 2019 to June 2019 for the registered persons having aggregate turnover of up to 1. The last date for filing of Annual return in FORM GSTR-9 is 30th June 2019. Every quarter, the composition dealer needs to file GST CMP08. The extension shall provide both, the taxpayer as well as the. Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. be/HqK9dlO8r0c (6 Minutes) Filing of GSTR-1 (April to June 2019) Filing of GSTR-3B (June-2019). GSTR-4 is quarterly return filing for composition scheme. CGST Rules, 2017 as amended up to 23. June 22, 2019 karthikandsunil Annual return, Due date, GST Annual Return, GST Annual return Due date, GSTR-9, GSTR-9 Due date, GSTR-9A, GSTR-9C. 2019-03-07 00:00:00: 27: 13/2019 - Central Tax: 07/03/2019: Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. The verdict stated that liability before setting-off Input Tax Credit against such Output GST. filing GSTR-9 for FY 2019 is set as June 30, 2019. 5 crores for the months of April, May and June, 2019. Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. Leave a comment GST Council in it's 35th meeting decided to extend the due dates of the following returns to 31st August, 2019 from 30th June, 2019:. Know the complete details on Extended GSTR 4 (CMP 08) Due Date For April to June 2019. 2) GSTR 3B Return System further extended till June 2019: Notification No. Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. quarterly returns earlier. The filing of the GSTR 1 tax form will be done online on GST Portal by the registered taxpayer or his/her representative. The due date is 30th day of April following the end of financial year. GSTR-1 is to file those business whose business turnover is more than Rs 1. 49/2019 - Central Tax In terms of this amendment, effective October 2019, GST input tax credit availment shall be determined basis GSTR 2A (ie, vendor uploads of GSTR 1 data) Details of the amendment…. GSTR-3B has been extended to March 2019; All businesses have to file GSTR-3B by 20th of next month until March 2019. As per the Notification No. Notification to extend the due dates for furnishing FORM GSTR-1 and GSTR-3B for the month of April 2019 for registered persons in specified districts of Odisha issued. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to June, 2019 shall be subsequently notified in the Official Gazette. 2) GSTR 3B Return System further extended till June 2019: Notification No. b) Input Tax Credit on inward supplies shall be declared from April 2018 to March. 49/2019 - Central Tax In terms of this amendment, effective October 2019, GST input tax credit availment shall be determined basis GSTR 2A (ie, vendor uploads of GSTR 1 data) Details of the amendment…. So far, businesses opting for composition scheme had to file tax returns every quarter in GSTR-4 which ran into around seven pages. While the Government is going to be extra vigilant to flag defaulting filers, taxpayers need to be cautious to avoid making any errors, as there is no way to amend the GSTR-9 return once filed. 7 th June, 2019: May, 2019: Deposit of Tax Deducted: Non-government deductors: 11 th June, 2019: May, 2018: File GSTR 1: Taxpayers with Annual Turnover more than INR 1. GSTR-3B has been extended to March 2019. This form ran into 7 pages and required several details to be submitted. Notification No. Reporting April-June 2017 transactions while filing GSTR-9 GST was introduced in India in July 2017, which means the first year of filing the annual return form GSTR-9 will only be for 9 months and not for the entire year. Composition scheme filing gstr 4 april 19 - june 19. 2018-19: Issue Form 16 to employees for TDS: All. Income Tax Return – FAQ; Company Registration – FAQ; Gst. Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 11-05-2019 Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. Turnover Up to 1. Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. August 10, 2019 at 4:26 pm. 01 st of April, 2019, it is mandatory to quote Aadhaar number while filing the return of income as required under Section 139AA(1)(ii) unless specifically exempted as per any notification issued under sub. 5 crores for all the quarters starting from July 2017 to September 2018 till October 31 and also waived the late fee for the delayed filing of returns. Changed Compliance. New GST Return to be launched on trial basis from April 1, 2019 Next GST Council meeting will be held in January 2019 Late fee shall be completely waived for all taxpayers in case FORM GSTR-1, FORM GSTR-3B &FORM GSTR-4 for the months / quarters July, 2017 to September, 2018, are furnished after 22. Read more about Eight common mistakes to avoid while filing your GSTR-9 return on Business Standard. United States June 2018 – Calendar with American holidays. Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 2019 specifies that the return in FORM GSTR-3B of for each of the months from April, 2019 to June, 2019, shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month. However, there have been many inconsistencies in the form requiring suitable amendment therein. April, 2018 20th May, 2018 2 May, 2018 20th June, 2018 3. 6 October - December, 2018 31st January, 2019 7 January - March, 2019 30th April, 2019 Provided that the details of outward supply of goods or services or both in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 by– (i) registered persons in the State of Kerala; (ii) registered persons whose principal. 49/2019 - Central Tax In terms of this amendment, effective October 2019, GST input tax credit availment shall be determined basis GSTR 2A (ie, vendor uploads of GSTR 1 data) Details of the amendment…. Keep using *TAXBONA GST. The due dates for filing the GST return, GSTR 5A, for the taxpayers providing online information and database access or retrieval services from outside India to a non-taxable online entity has been extended till 15 th September, 2017 according to notification by the central government. 5 Crores for the period April – June 2019 To download the Compliance fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017. 5 crores need to file the GSTR 1 return on every 11th of next month (July 2018 to June 2019). 46/2019-Central Tax, dt. January - March, 2019 30th April, 2019 2 The Arunachal Pradesh Extraordinary Gazette, September 14, 2018 Provided that the details of outward supply of goods or services or both in FORM GSTR - 1 for the quarter. So keeping in mind all the problems businesses were facing, the government keeps extending the due dates or keeps on hold some of the return filling (FORM GSTR-2 and 3). 5 crores need to file the GSTR 1 return on every 11th of next month (July 2018 to June 2019). "Provided also that the return in FORM GSTR-3B of the said rules for the month of March, 2019 shall be furnished electronically through the common portal, on or before the 23 rd April, 2019. GST Council may Scrap GSTR-9 and GSTR-9C for FY 17-18 for small taxpayers upto 5 crore turnover Changes in 36th GST Council Meeting held on 27th July 2019 CMP-08 due date for quarter April 2019 to June 2019 extended till 31st July 2019. You’ll get answer to your queries related to GSTR-1 in this post. 5 crores for the months of April, May and June, 2019. 5 crore rupees for the quarters from October, 2019 to March, 2020. Thereafter, stock declaration in ITC-03 should be filed before 30-09-19. 5 crore rupees Registered persons having aggregate turnover of more than 1. (i) the registered persons whose return in FORM GSTR-3B of the Goa Goods and Services Tax Rules, 2017 for the month of October, 2017, was submitted but not filed on the common portal, after generation of the application reference number; (ii) the registered persons who have filed the return in FORM GSTR-4 of the Goa Goods. Quarter for which details in FORM GSTR-1 are furnished Time period for furnishing details in FORM GSTR-1 (1) (2) (3) 1 April–June, 2019 31st July, 2019 3. Tuesday, 4 June 2019 Extension of due date for filing 24Q TDS return for Q4 18-19 to 30th June, 2019 Government has extended the due date for filing TDS return (Form 24Q) from 30th May 2019 to 30th June 2019 for all TDS deductors across India. April 2018 - 31st May 2018 May 2018 - 10th June 2018 June 2018 - 10 July 2018 Notification number 17/2018 dated 28th march 2018 is GSTR 1 dates announced for the months April to June 2018 (for Turnover upto 1. April 30, 2019 For the Taxpayer having Aggregate Turnover of more than Rs. Date of filing of GSTR 11. The Due date for the month of September 2018 i. August 10, 2019 at 4:26 pm. 20 per day of delay for taxpayers having Nil tax liability for the month. GSTR-4 is quarterly return filing for composition scheme. f 21st June, 2019. 5 crores for the months of April, May and June, 2019. Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. 1st Quarter April - June 31st July. April, 2018 20th May, 2018 2 May, 2018 20th June, 2018 3. 13/2019 Central Tax dated 07. Current Compliance : Till now composition dealers were required to file quarterly return in Form GSTR-4. NEW SIMPLE GST RETURN, WILL BE AVAILABLE FROM APRIL 2019 - GST NEWS The New simplified GST return forms will be rolled out from 1st April 2019, Revenue Secretary Ajay Bhushan Pandey said. Notification No 45/2019 - Central Tax :GSTR-1 Due date if aggregate turnover of up to 1. Proactly is web based Compliance Management Solution. We are exporting json file, To export file press Ctrl+E or click export button. Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. Finance Minister Nirmala Sitharaman had, in July, significantly lowered her projections for GST collections in the Budget for 2019-20 against the interim Budget presented in February. 4 June 2019.