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Every person registered under GST has a login to the GST portal, wherein, they can perform all compliance activities including filing of returns, payment of tax, etc. An important feature given in the GST portal is the facility to make amendments in GST registration details. There can be many scenarios where a business needs to edit its registration details.
 

We have learnt about the persons who have to mandatorily register under GST in one of our previous blog. These persons have to register, irrespective of their turnover. Hence, even if their turnover is less than the threshold limit of Rs. 10 Lakhs (for special category states) and Rs. 20 Lakhs (for rest of India), these persons have to register under GST. However, certain persons need not mandatorily register under GST, though they fall in the category of persons who have to mandatorily register.

In our earlier blogs on registration under GST, we have learnt that persons whose turnover exceeds Rs. 10 Lakhs (in special category States) and Rs. 20 Lakhs (in rest of India) have to register under GST. However, certain persons are not liable to register under GST, irrespective of their turnover. This means that even if their turnover crosses Rs. 10 Lakhs/20 Lakhs, as applicable, these persons do not have to register under GST. In this blog, let us learn about these persons who are not required to register under GST.
 

A person registered as a composition tax payer has to become a regular tax payer when his/her turnover crosses Rs. 50 Lakhs (in Special Category States except Uttarakhand) and Rs. 75 Lakhs (in rest of India). There can also be a scenario where a composition tax payer chooses to become a regular dealer voluntarily, though his/her turnover does not cross the threshold limit. In this blog, let us understand the process to be followed by a person to withdraw from the composition scheme and become a regular tax payer.
 

As part of migration from the previous tax regime to GST, all taxpayers registered in the previous tax regime were auto-migrated to GST. This was irrespective of whether the taxpayers are liable to register under GST or not. Taxpayers who were auto-migrated and given a provisional GST registration but who are not liable to register under GST can now cancel their provisional GST registration. In this blog, let us understand how to cancel provisional registration under GST.
 
There can be two categories of persons wanting to cancel their provisional GST registration:

In our previous blog ‘How to file GSTR-2 Part 11’, we discussed about filing GSTR-2 with addition and reduction in output tax amount due to mismatch and other reasons. In this blog, we will discuss about filing GSTR-2 HSN summary of inward supplies.
 

Filing GSTR-2 Table 13

In our previous blog, we learnt about how to file GSTR-2 Part 10, where we discussed about furnishing details of ITC reversed in table 11 of GSTR-2. In this blog, we will discuss the details of addition and reduction in output tax amount for mismatch and other reasons.
 

Filing GSTR-2 -Table 12

In our series of blog on “How to File GSTR-2 Part 12”, we have discussed about the details required to be furnished in each of the tables in GSTR-2. Broadly, GSTR-2 consists of 13 tables, in which the details of inward supplies along with eligible ITC needs to be reported. Most of the details are required to be reported at invoice level and rate-wise. To know more about details to be furnished in each of the GSTR-2 tables, please click on the links shown below:
 

Table No

GSTR-1 filing related activities have recently completed and the filing process of GSTR-2 is ongoing. The last date for filing GSTR-2 has been revised to Nov. 30 2017 by the government.
GSTR-2 filing using Tally.ERP 9 Release 6.2 can be done easily, quickly and correctly.
 
If you are a business owner, then probably one of your biggest worry is whether you’ll be able to claim all your rightful Input Tax Credit? You want to ensure that your GSTR-2 return does not get rejected in the GSTN portal.

Introduction
The GST filing period has begun!
“How do I and my tax consultant file GST returns for my business?” – is the one question that is likely to linger on top in your head, among others. This blog suggests the best method for filing returns accurately.
 
Let us begin by making a note of the filing dates for different GST returns for the assessment month of July.

Returns period

GSTR-1

GSTR-2

GSTR-3B

GSTR-3

July 2017

Upto 10 Oct

Upto 31 Oct

25-28 Aug