Communication and Rectification of Discrepancy and Reversal of Claim of Input Tax Credit under GST
FINAL ACCEPTANCE OF INPUT TAX CREDIT AND COMMUNICATION THEREOF SEC: 42
In the context of the Goods and Services Tax (GST) Act, 2017, Section 42 and
MATCHING OF CLAIM OF INPUT TAX CREDIT
In the Goods and Services Tax (GST) regime in India, matching of input tax credit
MANNER OF FURNISHING OF RETURN OR DETAILS OF OUTWARD SUPPLIES BY SHORT MESSAGING SERVICES FACILITY SEC 37, 39
Section 37: Furnishing details of outward supplies: Every registered person is required to furnish details
FORM AND MANNER OF SUBMISSION OF STATEMENT OF SUPPLIES THROUGH AN E-COMMERCE OPREATOR SEC.52
Who needs to file: Every electronic commerce GST act 2017 operator required to collect tax at source (TCS) under
FORM AND MANNER OF SUBMISSION OF RETURN BY APERSON REQUIRED TO DEDUCT TAX AT SOURRCE SEC39,51
Under the Goods and Services Tax (GST) Act, 2017, a person required to deduct tax
FORMS AND MANNER OF SUBMISSION OF RETURN BY AN INPUT SERVICE DISTRIBUTOR.SEC39
An Input Service Distributor (ISD) GST act 2017 is a registered person appointed by a
FORM AND MANNER OF SUBMISSION OF RETURN BY PERSONS PROVIDING ONLINE INFORMATION AND DATABASE ACCESS OR RETRIVEIAL SERVICES
To non-taxable online recipients in India: You must file a GSTR-5A return on or before GST act 2017
FORM AND MANNER OF SUBMISSION OF RETURN BY NON – RESIDENT TAXABLE PERSON SEC39
Form: GSTR-5: GST act 2017Non-resident taxable persons are required to file their returns electronically in Form GSTR-5. This
FORM AND MANNER OF SUBMISSION OF STATEMENT AND RETURN
Types of returns and statements: Monthly returns: GSTR-1 GST act 2017 (details of all outwards supplies), GSTR-3B