FAQ – 8

FAQ – 8 : A Taxpayer has operations in three different states and his total turnover as per GST in all the three states is Rs 2.25 Crs. Turnover in State A is Rs 2.04 Crs, State B is Rs 14.00 Lacs and turnover in State is Rs 7.00 Lacs. Does the taxpayer has to file GSTR – 9C only for State A or all the three states?

The taxpayer has to file GSTR – 9C for all the states. As Section Section 35(4) uses the word “turnover” and it is not defined anywhere in the Act but Rule 80(3) the wording used is “aggregate turnover”. There are additional wordings used in 35(4) “in such form and manner as may be prescribed” meaning the process and other provisions as prescribed, that means here we can conclude that the Rules do not override the Act.

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GST Audit Notified

The much-awaited GST Audit is notified wide Notification No 49/2018-Central Tax ,dt. 13-09-2018

 

 

Editing of Core Fileds in the Registration

Application for Amendment in Registration Particulars (for both core and non-core) service is available on the portal now. Taxpayers who wish to change their particulars may do so now.

To edit the fields, following the navigation path gst.gov.in – Services – Registration – Amendment of Registration Core Fields

The core fields which can be amended are
  • Legal Name of the Business 
  • Trade Name 
  • District 
  • Constitution of Business (Select Appropriate) 
  • All the fields which are given in Details of Principal Place of Business Tab
whenever the above fields are edited, the reason for editing the same along with date has to be provided mandatorily.  This information is required for the audit trail.