FAQ – 6

What is Form GSTR – 9C?

Form GSTR – 9C is a reconciliation certificate to be filed by the taxpayers whose aggregate turnover in a financial year crosses two crores have to get their books audited by a Certified Cost Accountant or Charted Accountant.

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GST Tip – 405

As per Notification No 62/2017 – Central Tax,  the last date of filing of Form GSTR – 6 by a taxable person registered as Input Service Distributor, has to file the returns for the month of July 2017 by 31st Dec 2017.

GST Tip – 396

As per Notification No 55 – Central Tax for processing of refunds manually,  a new form has been introduced and it is known as FORM-GST-RFD-01 A. This form is applicable for a casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable persons.

GST Tip – 320

As per Rule 139 of CGST Rules 2017, the officer who is seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing along with the description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized.

GST Tip – 317

As per Rule 139 of the CGST Rules, during Inspection, Search or Seizure, if the officer finds that any of the documents, goods, books or any other thing liable for seizure, the things seized should be issued in FORM GST INS-02 to the taxpayer.

GST Tip – 316

As per Rule 139 of CGST Rules, an officer not below the rank of Joint Commissioner can issue an order for Inspection, search and seizure as per section 67 of the CGST Act in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.