2018 - TaxOnline24

TaxOnline24

Complete solution at a single window

News

Post Top Ad

Saturday, 22 December 2018

जीएसटी / अब 28% टैक्स स्लैब में केवल 28 आइटम, सिनेमा टिकट-टीवी-टायर सस्ते होंगे

Saturday, December 22, 2018 0
जीएसटी / अब 28% टैक्स स्लैब में केवल 28 आइटम, सिनेमा टिकट-टीवी-टायर सस्ते होंगे
  • 28% टैक्स स्लैब में अब केवल 28 वस्तुएं हैं
  • सीमेंट और ऑटो मोबाइल पर टैक्स में कोई कटौती नहीं की गई
  • विमान से धार्मिक यात्राएं करना सस्ता होगा
  • रियल एस्टेट पर फैसला काउंसिल की अगली बैठक में होगा
नई दिल्ली. जीएसटी काउंसिल की बैठक के बाद वित्त मंत्री अरुण जेटली ने कहा कि 28% के सबसे ऊंचे स्लैब में से 6 वस्तुएं बाहर की गई हैं। अब इस स्लैब में केवल 28 वस्तुएं हैं और ये सभी लग्जरी आइटम हैं। उन्होंने बताया कि सिनेमा टिकट, 32 इंच तक के टीवी, टायर की टैक्स दर घटाई गई है।

जीएसटी / अब 28% टैक्स स्लैब में केवल 28 आइटम, सिनेमा टिकट-टीवी-टायर सस्ते होंगे

टॉप टैक्स स्लैब में 0.5 या 1% वस्तुएं बचीं
जेटली ने कहा कि अब टॉप टैक्स स्लैब में 1200 वस्तुओं में से केवल 0.5 या 1 फीसदी चीजें बची हैं। उन्होंने कहा कि मौजूदा कर कटौती का राजस्व पर असर पड़ेगा, जो कि 5500 करोड़ होगा। जेटली ने बताया कि काउंसिल की बैठक में 33 वस्तुओं पर जीएसटी घटाने पर सहमति बनी। 28% टैक्स स्लैब से 6 वस्तुएं बाहर की गई हैं। 18% टैक्स स्लैब से 26 वस्तुओं को हटाकर इनकी टैक्स स्लैब 12% या 5% की गई।


टैक्स स्लैब में यह बदलाव किए गए
  • सीमेंट और ऑटो पार्ट्स पर जीएसटी की दरों में कोई कटौती नहीं की गई है।
  • टीवी, टायर, मोबाइल बैटरी, वीडियो गेम को 28% टैक्स स्लैब से 18% टैक्स स्लैब में लाया गया है।
  • विमान से धार्मिक यात्राओं पर पहले 18% टैक्स लगता था। लेकिन, अब ये सामान्य टैक्स की तरह यानी इकोनॉमी के लिए 5% और बिजनेस क्लास के लिए 12% होगा।
  • 100 रुपए तक की सिनेमा की टिकटों 18% जीएसटी से 12% में लाया गया। 100 से ऊपर वाली टिकटों को 28% से 18% कर दिया गया है।
  • बैंकों की तरफ से जन-धन खाताधारकों को दी जाने वाली सेवाओं को जीएसटी के दायरे से बाहर रखा गया है। 
  • एसी, डिशवॉशर पर 28% जीएसटी लगेगा। 
  • थर्ड पार्टी इंश्योरेंस प्रीमियम पर जीएसटी 18% से 12% कर दिया गया है।
  • रियल एस्टेट सेक्टर में जीएसटी पर फैसला काउंसिल की अगली बैठक में लिया जाएगा। सभी का यह मानना है कि इस क्षेत्र में कुछ बदलाव होना चाहिए।
डेढ़ साल में 198 वस्तुएं 28% टैक्स स्लैब से बाहर

1 जुलाई 2017 से जीएसटी लागू हुआ तो 28% टैक्स स्लैब में 226 वस्तुएं थीं। डेढ़ साल में इनमें से 198 वस्तुओं पर टैक्स कम किया गया है। अभी 28% जीएसटी स्लैब में 28 वस्तुएं हैं। इनमें सीमेंट के अलावा वाहन, ऑटोमोबाइल पार्ट्स, याट, एयरक्राफ्ट, कोल्ड ड्रिंक्स, तंबाकू, सिगरेट और पान मसाला जैसी वस्तुएं शामिल हैं।
Read More

Thursday, 20 December 2018

Letter of Management Representation under GST Audit in Word format

Thursday, December 20, 2018 0
The auditor is required to obtain all the relevant management representation certificates from the client before the GST Audit Report is signed.

Suitable Management representation letter to be obtained since this information is not apparently available on the face of the financial statements.

(Reference :- Technical Guide on Annual Return & GST Audit issued by The Institute of Chartered Accountants of India )


Link to Suggested format :-

Server 1:- Click Here
Server 2:- Click Here
Server 3:- Click Here
Server 4:- Click Here
Server 5:- Click Here
Server 6:- Click Here
Server 7:- Click Here
Server 8:- Click Here
Read More

ऑनलाइन ट्रान्सफर करते समय अगर गलती से गलत बैंक खाते में पैसा ट्रान्सफर हो जाए तो क्या पैसा वापस मिल सकता है? क्या करना होगा?

Thursday, December 20, 2018 0
अगर आप ऑनलाइन तरीके से पैसे ट्रांसफर कर रहे हैं तो ऐसे में गलती होने की संभावना कम होती है, क्योंकि ऑनलाइन फंड ट्रांसफर करने के लिए आपको अकाउंट होल्डर को अप ने बैंक खाते से जोड़ना होता है। जिसके लिए आपको दो बार उसके अकाउंट नंबर को एड करना होता है। इसके अलावा आईएफएससी कोड डालना होता है। अगर आप के अकाउंट नबंर लिखने में कोई भी गलती की तो बैंक उसे रिजेक्ट कर देता है और आप पैसा ट्रांसफर नहीं कर पाते हैं।
 ऑनलाइन ट्रान्सफर करते समय अगर गलती से गलत बैंक खाते में पैसा ट्रान्सफर हो जाए तो क्या पैसा वापस मिल सकता है? क्या करना होगा?

इसके अलावा अगर अकाउंट नंबर अगर आपको गलत ध्यान है और पैसा भी ट्रांसफर हो जाये तो इसके लिए ये चीजें कर सकते है।




आपको फौरन इस बात की जानकारी बैंक को देनी चाहिए। सूचना मिलने के बाद बैंक उस व्यक्ति का अकाउंट नंबर जिस बैंक में है, वहां सूचना पहुंचाएगा। जिसके बाद बैंक उस अकाउंट होल्डर से गलती से ट्रांसफर हुए पैसे को वापस करने की अनुमति मांगेगा। अगर वह व्यक्ति तैयार होता है तो आपको अपने पैसे वापस मिल जाएंगे। लेकिन अगर वह पैसा लौटाने के लिए तैयार नहीं होता है तो उसके खिलाफ कोर्ट में केस दर्ज करा सकते हैं। अगर आपने जिस अकाउंट में पैसे डाले हैं वो भी उसी बैंक का है, जिसमें आपका अकाउंट है तो तो गलती ठीक होने में कम समय लगता है।

भारतीय रिजर्व बैंक की गाइडलाइन के अनुसार लाभार्थी के खाते की सही जानकारी देना अकाउंट लिंक करने वाले की जिम्मेदारी है। अगर, आपके अकाउंट नबंर में लिखने में कोई गलती होती है तो बैंक जिम्‍मेदार नहीं होगा। गाइडलाइंन के मुताबिक बेनेफिशयरी की मंजूरी के बिना आपका पैसा वापस पाना संभव नहीं है।
Read More

Saturday, 8 December 2018

GST (GSTR-9 , GSTR-9A, GSTR-9C) ANNUAL RETURN DATE EXTENDED

Saturday, December 08, 2018 0

Extension of due date for filing FORM GSTR-9, FORM GSTR-9A andFORM GSTR-9C FORM GSTR-9 and FORM GSTR-9A have been notified


1. FORM GSTR-9 and FORM GSTR-9A have been notified vide notification No. 39/2018-Central Tax, dated 04.09.2018 while FORM GSTR-9C has been notified vide notification no. 49/2018-Central Tax, dated 13.09.2018 as part of the CGST Rules.

2. The competent authority has decided to extend the due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C till 31st March, 2019. The requisite FORMs shall be made available on the GST common portal shortly. Relevant order is being issued.






Download Press release

From Server 1 :- Click Here

From Server 2 :- Click Here

From Server 3 :- Click Here

From Server 4 :- Click Here

From Server 5 :- Click Here
Read More

No TDS is to be deducted if interest amount does not exceed 50000 in case of Senior Citizens

Saturday, December 08, 2018 0
No TDS deduction under section 194A of Income Tax Act' 1961 in case of Senior Citizens (if interest amount does not exceed 50000)

Income Tax Notification No. 06/2018 dated 06th December, 2018

F.No.Pro.DGIT(S)/CPC(TDS)/Notification/2018-19 
Notification No. 06/2018 
Government of India 
Ministry of Finance 
Central Board of Direct Taxes Directorate of Income-tax (Systems) 
New Delhi New Delhi, 
06th December, 2018

Subject: – TDS deduction under section 194A of the Income-tax Act, 1961 in case of Senior Citizens – reg.-


It has been brought to the notice of CBOT that incase of Senior Citizens, some TDS deductors/Banks are making TDS deductions even when the amount of income does not exceed fifty thousand rupees. The same is not in accordance with the law as the Income-tax Act provides that no tax deduction at source under section 194A shall be made in the case of Senior Citizens where the amount of such income or, the aggregate of the amounts of such income credited or paid during the financial year does not exceed fifty thousand rupees. (Please refer to the third proviso to sub-section 3 of section 194A) 

2.  Under sub-rule (5) of Rule 31A of the Income-tax Rules, 1962, the Director Generalof Income-tax (Systems) is authorized to specify the procedures, formats and standards for the purposes of furnishing and verification of the statements or claim for refund in Form 26B and shall be responsible for the day-to-day administration in relation to furnishing and verification of the statements or claim for refund in Form 26B in the manner so specified. 



3.  In exercise of the powers delegated by the Central Board of Direct Taxes (Board) under sub-rule (5) of Rule 31A of the Income-tax Rules, 1962, the Principal Director General of Income-tax (Systems) hereby clarifies that no tax deduction at source under section 194A shall be made in the case of Senior Citizens where the amount of such income or, the aggregate of the amounts of such income credited or paid during the financial year does not exceed fifty thousand rupees. 



(Dewangi Marthak )
Asstt. Commissioner of Income-tax (CPC-TDS),
O/o the Pro Director General of Income-tax (Systems),
New Delhi 


Download official Notification 

Server -1 Click Here
Server -2 Click Here
Server -3 Click Here
Server -4 Click Here
Server -5 Click Here
Server -6 Click Here
Server -7 Click Here
Server -8 Click Here

Note Copied from Notification as such.
Read More

Saturday, 1 December 2018

Important Due date Compliance Calendar for December 2018

Saturday, December 01, 2018 0
Here we are sharing important due date for tax professional and business man for complacence of various law for the month of December 2018 don't forget these date

1) 07-12-2018- Due date for deposit of tax deducted /collected at source for the month of November 2018.

2) 11-12-2018- Due date for filing GSTR-1 for the month of November 2018 Applicable for taxpayers with Annual Aggregate turnover Above Rs. 1.50/- Crore or opted to file monthly Return (Rs. One Crore Fifty Lacs) only. Notification No. 44/2018 – Central Tax

3) 15-12-2018- Due date for issue of TDS Certificate for tax deducted under section 194-IA (TDS on Immovable property) in the month of October 2018.

4) 15-12-2018 – Due date for issue of TDS Certificate for tax deducted under section 194-IB (TDS on Certain Rent payment) in the month of October 2018.

5) 15 -12- 2018 – Due date for furnishing of Form 24G by an office of the Government where TDS for the month of November 2018 has been paid without the production of a challan.

6) 15 -12- 2018 – Deposit of 3rd instalment of Advance tax for FY 2018-19 (ie AY 2019-20)

7) 15-12-2018- PF Payment for the month of November 2018.

8) 15-12-2018- ESIC Payment for the month of November 2018

9) 20-12-2018- GSTR-3B for the the month of November 2018.

10) 25-12-2018 – PF Return filling for the month of November 2018 (including pension and Insurance scheme forms).

11) 30-12-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA (TDS on Immovable property) in the month of November 2018.

12) 30-12-2018 – Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IB (TDS on Certain Rent payment) in the month of November 2018.


13) 31-12-2018 – GSTR-9 – The Most Comprehensive Annual Return / Statement for FY 2018-19 by all registered persons.

14) 31-12-2018 – For Composition Tax Payer in Form GSTR-9A

15) 31-12-2018 – GSTR-9C – The Most Comprehensive Annual Return for FY 2018-19 by registered person whose Annual Turnover for Financial Year 2018-19 is above Rs. 2 Cores ( Annual Return , Audited Annual Accounts and Reconciliation Statement in GSTR-9C)

16) 31-12-2018 – Due date of GST ITC-04 for the period of July 2017 to September 2018

17) 31-12-2018 – Taxpayers whose registration has been cancelled by the proper officer on or before September 30, 2018, shall be required to furnish the final return in Form GSTR-10 till December 31, 2018.

18) RFD-10:- Eighteen months after end of the quarter for which refund is to be claimed



Read More

Thursday, 22 November 2018

GST HSN code list for Kirana, Grocery, General store

Thursday, November 22, 2018 0
GST HSN code list for Kirana, Grocery, General store. Please download the pdf given below to get all HSN codes of Kirana store, Grocery store and general store.It contains all the HSN codes related to the Kirana /grocery/general store items.


Click Here to download

Server 1:- Verified download

Server 2:- Direct download







Read More

Thursday, 6 September 2018

कम्पनियों के डायरेक्टर्स के लिए महत्वपूर्ण सूचना

Thursday, September 06, 2018 0
कम्पनी के प्रत्येक डायरेक्टर को 15 सितम्बर से पहले पहले अपना एक फॉर्म DIR-3,KYC ऑनलाइन सबमिट करना पड़ेगा। नहीं करने पर उसकी सभी कम्पनियों की डिरेक्टरशिप कैंसिल हो जाएगी। जिसको बहाल करने के लिए 5000 रुपये की पेनल्टी के साथ ये फॉर्म सबमिट करना पड़ेगा।

इस फॉर्म को सबमिट करने के लिए कम्पनी सेक्रेटरी, या सीए का डिजिटल सिग्नेचर, सर्टिफिकेशन, डिरेक्टर स्वयं का डिजिटल सिग्नेचर, पैन, आधार, पासपोर्ट, बैंक स्टेटमेंट आदि डाक्यूमेंट्स चाहिए।

अगर आप किसी कम्पनी में डायरेक्टर हैं, या DIN ले रखा हो तो या तो आपने यह फॉर्म सबमिट कर दिया है अन्यथा बिना देरी के तुरंत अपने सीए या सीएस से संपर्क करें।



Documents to be required to file the abovesaid e-Form:

Copy of PAN Card (Self Attested);
Copy of Aadhaar Card (Self Attested);
Voters ID/ Driving License (Self Attested);
Passport, if any (Self Attested);
Personal Mobile Number (for OTP or mobile number verification);
Personal e-Mail Id (for OTP or e-mail verification);
Proof of permanent Address (Electricity Bill/ Voter ID/ Driving License/ Bank Statement);
Proof of present Address (Electricity Bill/ Voter ID/ Driving License/ Bank Statement);
Passport mandatory (In case of Foreign Director).
Read More

Wednesday, 15 August 2018

New Business codes under the Income Tax

Wednesday, August 15, 2018 0
The income tax department of India has issued the new business codes under the Income-tax to be used for filing the returns. These codes are issued with the instruction available for filing the ITR-4 SUGAM. The codes have been distributed among the various major categories. The codes consist of 5 numerics which also indicates the parent category of the business. Following are the Major/parent business categories for the code:-



Agriculture, Animal Husbandry & Forestry
Fish Farming
Mining And Quarrying
Manufacturing
Electricity, Gas, And Water
Construction
Real Estate And Renting Services
Renting Of Machinery
Wholesale And Retail Trade
Hotels, Restaurants And Hospitality Services
Transport & Logistics Services
Post And Telecommunication Services
Financial Intermediation Services
Computer And Related Services
Research And Development
Professions
Education Services
Health Care Services
Social And Community Work
Culture And Sport
Other Services
Extra-Territorial Organisations And Bodies

Download the Pdf: Business codes under the Income tax
Read More

Tuesday, 10 July 2018

Composition Scheme under GST

Tuesday, July 10, 2018 0
PERSONS ELIGIBLE TO REGISTER UNDER COMPOSITION SCHEME
  • Only persons who deals in goods can opt for such scheme. Service providers are kept outside the scope of the scheme, although restaurants who does not serve alcohol can opt for the composition scheme. Manufacturers can also opt for composition scheme, although manufacturers of ice-cream, pan masala and tobacco are not eligible for this scheme.
  • Persons whose Aggregate Turnover in the preceding financial year doesn’t exceeds Rs. 1.5 crore are only eligible under this scheme. For persons in state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura and Himachal Pradesh this limit will be Rs. 75 lakhs.
    Aggregate turnover means aggregate value of all taxable and non-taxable supplies, exempt supplies and export of goods and/or services of a person having same PAN. GST is not included in the aggregate turnover. So if an individual open two firms and combined turnover is more than above mentioned limit then he can not take composition scheme.
  • If a person’s turnover exceeds the above mentioned limits in a financial year then from such day the person ceases to be in composition scheme and needs to pay tax under normal scheme from such day.
  • If a person wants to opt for the composition scheme, then all of his firms should opt for composition scheme. It is not allowed that some of his firms are in composition scheme and some are not. If one of the firms becomes ineligible for composition scheme, then all other firms also become ineligible.
  • Person should not make inter state sales of goods. Such person is only allowed to make intra-state sales, i.e., in the same state or union territory in which firm is registered.
  • Person should not make sales through any e-commerce portal like Amazon or Flipkart.
  • Casual taxable person and non-resident taxable person can not register under composition scheme.

RESTRICTIONS ON PERSONS REGISTERED UNDER COMPOSITION SCHEME

  • Such person can not make inter state sales.
  • Such person can not make sales of exempted goods.
  • Such persons shall not be entitle to input tax credit. Net tax payable =  Turnover multiplied by Composition Rate
  • Such person also breaks the input credit chain so it also cannot pass the input tax credit. In other words if another dealer purchases goods/services from composition dealer then such dealer also can not take input tax credit. So composition scheme is not suitable for wholesalers and B2B businesses.
  • Such person can not charge composition tax separately in the invoice issued.
  • Such person can not make sales through any e-commerce portal like Amazon or Flipkart.
  • Such person is liable to pay tax on purchases of goods or services from un-registered persons and on import of services under reverse charge. Such tax is be calculated using the normal GST rates and CGST and SGST will apply even if purchase is from outside state.
  • Such person should mention the words “composition taxable person, not eligible to collect tax on supplies” at the top of the bill of supply issued by him.
  • Such person shall mention the words “composition taxable person” on every notice or signboard displayed at a prominent place at his principal place of business and at every additional place or places of business.





GST RATES UNDER COMPOSITION SCHEME

ParticularsCGSTSGSTTotal
Manufacturers0.5%0.5%1%
Restaurants not serving alcohol2.5%2.5%5%
All other traders0.5%0.5%1%

GST RETURN AND PAYMENT

Persons in composition scheme are required to file quarterly returns and also pay GST on quarterly basis. All other normal dealers are required to file monthly returns and also make monthly payment.
Due date for return filing and also for GST payment is 18 days from the end of the quarter. Such quarterly return is to be filed in Form GSTR-4 and the details of input supplies will be made available in Form GSTR-4A.
An annual return is also to be filed in Form GSTR-9A on or before 31st December after the end of the financial year.
BENEFITS OF REGISTERING UNDER COMPOSITION SCHEME
  1. Less complianceComposite dealer has to file quarterly returns and make quarterly payment while normal dealers has to file monthly returns and make monthly payments. Record keeping work also decreases to a substantial level.
  2. Less cost to customer
    If the person has a high margin, then the cost to the final customer also decreases if he opts for composition scheme.
    Example –
    Normal DealerComposite Dealer
    Purchase Price5050
    GST @ 18% on purchase99
    Cost5059
    Margin50 50
    Sale Price (Without GST)100109
    GST @ 18%18
    Composition Fees 1.10 (109*1%/.99)
    Cost to customer118 110.10
    Composition Fees is assumed at 1%. Composition fees can not be charged by dealer from customer separately.
    In the above example, both dealers are enjoying a margin of Rs. 50 but the final cost to the customer is 9.33% less in case of sale by composite dealer.

DRAWBACKS OF REGISTERING IN COMPOSITION SCHEME

  1. Such person can not make sales through E-commerce operatorAs discussed above the person registered in this scheme can not make sales through an e-commerce operator like Flipkart, Amazon etc. So composition scheme is not for those who are making online sales or planning in near future.
  2. Not suitable for wholesalersSuch persons can not pass the input tax credit and any other dealer would not like to purchase from such person. If any dealer wants to purchase goods from such person, then it would amount to double taxation and will increase costs.
  3. Can not make sales outside stateSuch person can not make sales outside the state or union territory in which he is registered. This decreases the scope for the business.
  4. Heavy penaltyIf the person is not eligible to register under composition scheme but continue to do so then the officer may ask to deposit tax at standard rates and penalty equal to tax. If person makes a mistake in following the eligibility criteria then he may be liable for a very hefty penalty.

HOW TO APPLY FOR COMPOSITION SCHEME

Procedure to opt
Any person who is registering directly under GST and wants to opt for composition scheme has to opt such option given in Part B of Form GST REG-01.
Any person who wants to opt composition scheme after registration has to file Form GST CMP-02 before the commencement of the financial year for which person wants to opt. And he also has to file Form GST ITC-03 within sixty days from the commencement of the relevant financial year. Such intimations should be filed only once at time of opting and not in all financial years.
The goods held in stock by him on start of financial year should not be purchased from an unregistered person and if such purchases was made then tax is to be paid on such stock.
Effective date for composition levy
The effective date for composition levy will be the beginning of the financial year for which intimation is filed in Form GST CMP-02. In case person opts for composition scheme at time of registration only the effective date will be the date of registration. Such person should also take due care that if his registration is not accepted under composition scheme then he may be liable to pay tax at full rate for the sales already made.

OPTING OUT FROM THE COMPOSITION SCHEME

The person who doesn’t satisfy any condition for eligibility under this scheme has to pay tax at normal rates and issue tax invoice from the day such condition ceases to be satisfied. He is also required to file an intimation for withdrawal from the scheme in Form GST CMP-04 within seven days of such date.
The person who wants to withdraw from such scheme voluntarily has to file Form GST CMP-04 before the date of such withdrawal.
Every person who has filed GST CMP-04 or has been issued order for withdrawal of scheme under GST CMP-07 has to furnish GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within 30 days, from the date from which the option is withdrawn or from the date of order passed in FORM GST CMP-07, as the case may be.
An intimation sent to any state or union territory or withdrawal of option by officer shall be deemed to be an intimation or withdrawal in respect of all other places of business registered on the same PAN.

WITHDRAWAL OF SCHEME FOR A PERSON BY PROPER OFFICER

Where the GST officer has reasons to believe that the registered person was not eligible to pay tax under section 10 or has contravened the provisions of the Act or these rules, he may issue a notice to such person in FORM GST CMP-05 to show cause within fifteen days of the receipt of such notice as to why option to pay tax under composition scheme should not be denied.
The person have to reply to the notice in Form GST CMP-06. The proper officer has to  issue an order in FORM GST CMP-07 within thirty days of receipt of such reply, either accepting the reply, or denying the option to pay tax under section 10 from the date of option or from the date of the event concerning such contravention, as the case may be.

PENALTY IN CASE OF WRONGFUL CLAIM
If the officer founds that the person is not eligible to pay tax under this scheme and continuing to pay tax under this scheme then the person is liable to pay tax at normal GST rate and also a penalty equivalent to the tax payable. Proper officer should issue notice in Form GST CMP-05 to such defaulting person to show cause within fifteen days of the receipt of such notice as to why option to pay tax under composition scheme should not be denied. The person has to reply in Form GST CMP-06 and the proper officer has to issue order under Form GST CMP-07 within 30 days of such reply.

For further information and reading :

Details to be mentioned in GSTR-04 

Read More

Post Top Ad