GST Registration
GST Return
Quick & Easy Process
Professional Guidance
Legal and Tax Benefits
Date: 20 May, 2021 | The Income Tax Department extends the following due dates - Income Tax Return filing date extended to 31st Dec,21 from 30th Sep 2021.
- Form-16 issue date extended to 31st July, 2021 from 15th June, 2021.
- TDS return for Q4 can now be filed till 30th June,21 instead of 31st May,21. Date: 01 May, 2021 | ITR last Date Filing of belated return and revised return for FY 2020-21 (AY 2021-222), has been extended from 30th Sep, 2021 to 31st Dec, 2021. Date: 24-10-2020 - The due date for filing Annual return in Form GSTR-9 and reconciliation statement in GSTR-9C for the F.Y. 2018-19 has been extended to 31st Decemeber 2020.
Yes, the disclosure of credit availed at the time of opting out of the Composition Scheme is required to be given under Table 16B of the GSTR-9A. Hence, the disclosure of such credit should be made in this table.
DIPP Area based refunds are granted under the separate scheme of the Government. And, the same is not emanating out of any provisions of GST Act, Rules and the Notifications issued therein. Hence, the same need not be shown under table 15 of form GSTR 9A.
Input tax credit availed on account of a person opting out of the Composition Scheme shall be reported under Table 6(M) of the Annual Return GSTR-9A to be filed by person under composition scheme.
The transaction relating to previous year can be reported in current Financial year till the month of Sep. And, are required to be reported while filing annual return GSTR 9A under Table 10 to 13. Hence, disclosure of these transaction shall be made by the registered person in the annual return.
