GST Tip – 402

As per Notification No. 59/2017 – Central Tax. the last date for filing of return  GSTR – 4 by composition taxpayer for the period July 2017 to Sep 2017 has been extended to 24th Dec 2017 from 15th Nov 2017, announced as per Notification No. 40/2017 – Central Tax.

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GST Tip – 305

As per Sub-section 2 of section 29 of the CGST Act, the proper officer may cancel the registration of the taxpayer who is registered under composition scheme if he has not furnished returns for three consecutive tax periods

GST Tip – 304

As per Sub-section 2 of section 29 of the CGST Act, the proper officer may cancel the registration of a tax payer who is not registered as composition tax payer if he has not furnished returns for a continuous period of six months.

GST Tip – 294

In Section 5 of the GSTR – 3B, inward supplies for interstate and intra-state has to be shown for supplies from composition taxpayer, exempted and NIL rated supplies along with Non-GST supplies have to be shown at the summary level only.