GST Tip – 401

As per Notification No 58/2017 – Central Tax, a taxpayer whose turnover is above Rs 150 Lacs during the previous financial year or likely to be in the current financial year has to file GSTR – 1 for the months July 217 to Oct 2017 by 31st Dec 2017, for the  month of Nov 2017 by 10th Jan 2018, for the month of Dec 2017 by 10th of Feb 2018, for the month of Jan 2018 by Mar 2018, for the month of Feb 2018 by 10th April 2018 and for the month of March 2018 by 10th of May 2018.

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GST Tip – 371

When the application for LUT or Bond is submitted by the taxpayer for export of goods or services and if any information is missing, the concerned officer will issue FORM GST RFD-03 requesting the applicant to file a fresh application in FORM GST RFD-02.

GST Tip – 361

As per Notification No. 41/2017 – Central Tax dated 13th Oct 2017, the person registered taxpayer in GST under Composition Levy has to file GSTR – 4 for the period from 1st July 2017 to September 2017 has to file the return by 15th November 2017.

GST Tip – 357

The concerned officer has to issue a notice in FORM GST DRC-13 to the third person as per clause (c) of sub-section (1) of section 79  for recovery of tax amounts of the defaulted taxpayer from whom the amount is due or payable by the third person.

 

GST Tip – 353

The concerned officer has to issue a notice in FORM GST DRC-10 for the auction of the goods for default in the payment of taxes by the taxpayer indicating the reasons for auction and the details of the goods.

GST Tip – 351

When a notice is issued in FORM GST DRC- 01 to the taxpayer for non-payment of tax or short payment of tax or input tax credit utilized wrongly or availed wrongly or refund is issued erroneously by the concerned tax officer and the taxpayer does not pay the same, he is termed as defaulter and the concerned tax officer can issue FORM GST DRC-09 for recovery of the amount due to the defaulter from the department as per clause (a) of sub-section (1) of section 79  the CGST Act.

GST Tip – 349

A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the taxpayer to whom the notice is issued.