Description
Taxmann GST Practical Guides and Introduction to GST Returns, Statements and Other Compliance Forms by Girish Kulkarni
This book is a part of the GST Practical Guide – Five Book Series, which covers day-to-day practical requirements under the law in simple language. The coverage of GST Practical Guide – Five Book Series includes:
Accounts & Records Maintenance under the GST Act
Registration, Suspension, Cancellation and Revocation of Cancellation
Reverse Charge Mechanism under GST
Introduction to GST Returns, Statements and Other Compliance Forms
Input Tax Credit
This book will be helpful for tax practitioners, the legal fraternity, and departmental authorities.
The Present Publications is the latest 2023 edition and has been amended by the Finance Act 2023. This book is authored by the Goods & Services Tax Practitioners' Association of Maharashtra and CA Girish Kulkarni. The detailed contents of this book are as follows:
Introduction to GST Returns
Different Methods & Tools for GST Returns
Types of GST Returns Statements & Other Compliances
GSTR-1 – Outward Supplies Return
GSTR-3B – Return (Earlier referred to as Summary Return)
QRMP Scheme
First Return
GSTR-4 – Quarterly Return for Composition Taxpayers
GSTR-5 – Non-Resident Foreign Taxpayer Return
GSTR-6 – Input Service Distributor Return
GSTR-7 – Tax Deduction at Source (TDS) & GSTR-8 – Tax Collection at Source (TCS)
Annual Return
GSTR-9C – Reconciliation Statement and Certification
GSTR-10 – Final Return
GSTR-11 – Details of Inward Supplies of Person Having UIN
Revision of Returns
Default/Delay in Furnishing the Return