D G Vora & Co.

23/07/2023

14/03/2023

Happy Birthday My Bachha😘

04/04/2019

I want to require Accountant for Office at Minibazar, Varachha, Surat
Please Contact me....

12/11/2017

Changes made by GST Council in its meeting concluded on 10th Nov’17 –
1. All restaurants will be charged GST @5% without any ITC
2. Outdoor Catering will be charged @18% with ITC
3. Restaurants in Hotel will be charged @5% without ITC (except hotels with room tariff of 7500 and above where tax will be charged @18% with ITC)
4. GSTR 3B will be filed till March 2018
5. GSTR 3B will be simplified for Taxpayer having no tax liability
6. Only GSTR 1 will be filed in FY 2017-18
7. Taxpayer having a turnover of upto Rs. 1.5 crores will file returns as per the following timeline
a) July to Sep – 31st December 2017
b) Oct to Dec – 15th February 2018
c) Jan to Mar – 30th April 2018
8. Time limit for filing GSTR 1 for other taxpayer will be as under
a) Jul to Oct – 31st Dec’18
b) Nov – 10th Jan
c) Dec – 10th Feb
d) Jan – 10th Mar
e) Feb – 10th April
f) Mar – 10th May
9. Invoice wise detail will need to be filed by all taxpayer
10. Penalty on late filing – Rs. 20/day (Where there is Nil return filed) and Rs. 50/ day (for other tax paper). Rs. 20 and Rs. 50 is inclusive of both State and Central penalty
11. GSTR ITC 04 for July – Sep quarter can be submitted upto 31st Dec’17
12. GSTR 4 (Quarterly return of Composition Dealer) can be filed till 24th Dec’17
13. Trans – 01 can be filed upto 31st Dec’17
14. For Composition Taxpayer there will be 1% rate for both trader and manufacturer
15. Composition Taxpayer can provide services upto Rs. 5 lakh
16. Composition Scheme limit will be increased to Rs. 1.5 crore subject to amendment of law by the parliament (threshold in law will be increased to Rs. 2 crore)
17. Composition Taxpayer will pay tax @1% only on taxable supply and not on the aggregate turnover (i.e. exempt supply will be excluded)

With Regards:
D.G.Vora & Co.
Tax Consultant (CA-final, BBA) & GST Practitioner
1, Bhajiwala Estate, Sardar Patel Smruti Bhawan ni same, Tarankund javana Rastana Corner Par, Minibazar, Varachha, Surat - 395006
Mob. 9978088740 & 9819588740
Email: [email protected]

17/06/2017

Message appearing on www.gst.gov.in

The way forward:
1. If you are a Taxpayer having received Acknowledgement Reference Number (ARN):
You should be able to download the Provisional Registration Certificate from "Download Certificates" at GST website from 27th June 2017.

2. If you are a Taxpayer, who has saved the enrolment form with all details but has not submitted the same with DSC, E-Sign or EVC:
You will receive the ARN at your registered email ID, if the data given are successfully validated after 27th June 2017.
In case of validation failure (data like PAN not matching), you should be able to login at the same portal from 27th June 2017 onwards and correct the errors. You can refer the registered email for details of the errors.

3. If you are a Taxpayer, who has partially completed the enrolment form:
You can login at the portal on the above mentioned date and complete the rest of the form.

*4. If you are not an existing Taxpayer and wish to register newly under GST You would be able to apply for new registration at the GST portal from 25th June 2017.*

We look forward to your support in transitioning into this historic taxation system.