Form GSTR-4 online upload functionality now available on the GST Portal. Those who opted for composition from beginning can file their GSTR-4 on the portal.
Form GSTR-4 online upload functionality is now available to taxpayers for uploading of their quarterly returns. Earlier excel based GSTR-4 offline tool was provided to taxpayers to prepare their Form GSTR-4 offline.
Taxpayers who have opted for composition from beginning will be able to file GSTR-4 on the Portal. Those who have opted in for the composition later and have to file GSTR-1 , 2 and 3 for part period may wait till we enable the facility on the portal next week.
Source: Official twitter handle for IT related queries on GST
Assessing Officer had taken a reasonable stand that 25 kg written in WhatsApp chat/text message was 25 lakh - ITAT…
Shareholders are only owners of the shares of the company therefore, income from properties earned by the company cannot be…
When approval for reassessment was granted by unauthorised authority, such jurisdictional error cannot be shielded by the law of limitation…
ITAT on presumption of bogus purchases ought to have remanded case to AO to reconsider the whole matter instead of…
Where proceedings u/s 153C are barred by limitation, AO can not reopen the case invoking section 148 and 148A of…
Corporate guarantees executed by the corporate debtor constitute “financial debt” under IBC and banks to be recognized as financial creditors…