Learn about GSTR 2B

Our Indian Government has previously announced about the introduction of new GST returns RET-1 and RET-2. But this announcement is temporarily stopped and the existing system (existing GST returns)  will continue until further notice.  But existing system shall be modified with an advanced version and will be available in portal.

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GST on Loans and Advances

Earlier, the service tax is levied on loans and advances. Now GST replaces the Service tax and the GST is also applicable for Loans and Advances. The GST rate applicable is 18% on processing charges and any other charges.  But it is not applicable for repayment of principal and interest.

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DRC – 03

This is a voluntary payment for Excess interest and penalty or in response to the show cause notice (SCN) raised by the Department.

This notice comes from the article of rule 142(2) & 142 (3) of Central Goods and Services Tax Rules, 2017. Basically this explains the Procedure for intimation of voluntary payment- FORM GST DRC 03.

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Reconciliation of ITC

Reconciliation is a necessary step that every taxpayer needs to take while filing GST returns every month.  Without reconciliation, the taxpayer cannot avail the Input tax credit made on their purchases.

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E-Way Bill

Introduction:

E Way bill is an electronic bill for the movement of goods and it is generated by the common portal https://ewaybillgst.gov.in. E-way bill is applicable to the movements of goods in both inter and intra state. When the goods of value is above Rs.50000, the E-way bill should be created. The physical copy of Eway bill needs to be carried by the transporters when the goods move and it should contain goods details, recipient details, consignor and transporter details. The e-way bill was rolled out nationwide on 1st April 2018.

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E-Invoicing

The term newly introduced by the Indian Government is “E-Invoicing” which means Electronic billing. It is mainly introduced to control GST Tax evasion. The concept of e-invoicing is approved by the GST council.

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GST Highlights from Union Budget 2020

  • The filing of GST returns has undergone a prime changes in the past two and a half years. Still it will have an another significant change with the new system, effective from 1st  April 2020. Hence, the government may recommend and pass the necessary changes to the GST law and its corresponding rules on the GST Returns.
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GovReports is now ISO 27001:2013 Certified

Online activities such as storing financial data on the cloud, filing GST returns and other compliant reports digitally … have the same inherent risks as desktop software and more as sensitive information such personal Adhaar card, GSTIN, company’s financial information … can be exposed to unwanted eyes and or manipulated to their advantage in the way the data is stored, processed or electronically submitted to third parties such as GSTN Portal. To ensure we operate in a secured environment and following the Process Approach, GovReports has undergone a process and security audit by independent assessor the last 3-6 months.
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