The Central Board of Indirect Taxes and Customs (CBIC) has extended the due date for filing of GST Audit reports in forms GSTR-9, GSTR-A and GSTR-9C 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. 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, the CBIC said last day.
ASSESSMENT To enhance the positive economic environment government consolidated all most all indirect taxes in to one tax called Goods & Services Tax (GST). It is the major step of Indian government in the global scenario. Today I am sharing an article on Assessment under GST. It means determination of tax liability under GST law. There are various types of assessment under GST mentioned below:- Types of Assessment under GST - Advertisement - Section 59-64 of the Central Goods and Services Tax (CGST) Act explain the concept of assessment. Self-assessment Provisional assessment Scrutiny assessment Assessment of non-filers of returns Best Judgment assessment Assessment of unregistered persons Summary assessment It is to be noted that only self-assessment is done by the taxpayer himself. All the other assessments are by tax authorities. - Advertisement - Self-Assessment As per Section 59 of CGST Act. Every registered person shall self-as
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