Accounting Plus
GSTR 1 FILLING
The Goods and Services Tax Return 1 is a document that each registered tax payer needs to file every month/quarter.
Accounting Plus
GSTR 3B FILLING
Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period.
Accounting Plus
E Invoice Service
E-invoicing is the proposed system where business-to-business (B2B) invoices are digitally prepared in an e-invoicing format and authenticated by the Goods and Services Tax Network (GSTN). This system ensures that a common format is followed by all businesses before reporting invoices to the GST portal.
Accounting Plus
E Way Bill Service
e-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding fifty thousand rupees as mandated by the Government in terms of Section 68 of the Goods and Services Tax Act read with Rule 138 of the rules framed thereunder.
Accounting Plus
GSTR 4 FILLING
Form GSTR-4 (Annual Return) is a yearly return to be filed once, for each financial year, by the taxpayers who have opted for composition scheme during the financial year, or were in Composition scheme for any period during the said financial year, from 1st April, 2019 onwards.
Accounting Plus
GSTR 5 FILLING
The Goods and Services Tax Return 5 is a document/statement that has to be filed by every registered non-resident taxable person for the period during which they carry out businesses transactions in India. This can either be done online or from a tax facilitation centre.
Accounting Plus
GSTR 6 FILLING
GSTR-6 is to be filed by only those taxpayers who are registered as Input Service Distributor (ISD). It is a mandatory return which is required to be filed on a monthly basis. In the case of no business activity, a nil return is required to be filed.
Accounting Plus
GSTR 7 FILLING
Pre-conditions for filing of Form GSTR-7 are: Tax Deductor should be registered as Tax Deductor and should have a valid/active GSTIN. Tax Deductor should have valid User ID and password. Tax Deductor should have active & non-expired/ revoked digital signature (DSC) in case return is filed through DSC.
Accounting Plus
GSTR 8 FILLING
Form GSTR-8 is to be filed by every E-commerce Operator who are registered under GST laws and required to collect TCS on outward supplies of goods and/ or services effected through the e-commerce Portal / platform (maintained by the e-commerce operator) made by taxable persons registered with it.
Accounting Plus
GSTR 9 FILLING
Form GSTR-9 is an annual return to be filed once for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc. in this return.
Accounting Plus
GSTR 9C FILLING
GSTR-9C is a reconciliation statement between the annual GSTR-9 of a financial year and the audited financial statements of the taxpayer. Every registered taxpayer whose turnover exceeds Rs. 2 crore during a financial year is required to file this reconciliation statement.
