PSM Classes

19/04/2019

19/04/2019

ccc, O LEVEL DCA,ADCA,PGDCA,CCNA,MCSE,RHCE,JAVA,HTML,
DHTML.
ADMISSION OPEN
REGULAR & DISTANCE MODE
BBA , BCA , MCA , MBA , PGDCA , BA , BSC , B.com , M.A , M.sc , M.com

D pharma, B.pharma , M. pharma DMLT,BMLT,GNM,ANM, B.sc Nursing , DPT , BPT , MPT , DNYS , BNYS ,

D.Ed , B.ed, M.Ed , B.Ped , MPed

PSM CLASSES
10 PARK ROAD NEAR UCO BANK GALI, CIVIL LINES,GORAKHPUR (UP)
CONTACT - 9235003500 , 9451459451

09/04/2018

:

With a view to properly regulate the filing of documents by corporates within the required time... MCA through a notification have proposed to levy additional.fee of Rs. 100 per day for delay in filing of following documents after the due date.

1. 23AC,
2. 23ACA,
3. 23AC XBRL,
4. 23ACA XBRL,
5. MGT-7,
6. AoC-4,
7. AoC-4 XBRL and
8. AoC-4 CFS.

Stakeholders are advised to take note and plan accordingly.

01/01/2018

CGST and SGST Rules, 2017 as amended/updated till 31/12/2017 is available. Write your Email ID to get a soft copy.

20/08/2017

in

“Aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.

18/08/2017

Step by step guide on how to file GST Return-3B

1. After login, select Return Dashboard
2. Select Financial Year 2017-18 and Month July. Click Search and Select GSTR-3B
3. Declare your liabilities and ITC claims in Section 3.1 and 4 respectively by clicking on the tiles and furnishing the required information. Transitional ITC cannot be claimed in GSTR-3B. It can be claimed only through TRANS 1 and TRANS 2.
4. Enter details of interest, if payable, in Section 5.1. Late fee will be computed by the system
5. Click on Save GSTR-3B button. After you save the data, Submit button will get enabled.
Please note that after submit, no modification is possible. Hence ensure that details are filled correctly before clicking on Submit button.
6. On clicking Submit GSTR-3B button, System will post (debit) the self-assessed liabilities including system generated late fee in Liability Register and credit the claimed ITC into ITC ledger.
7. After this the Payment of Tax tile will be enabled, please click it and declare your payment details to pay the taxes and offset the liability.
8. Click CHECK BALANCE button to view the balance available for credit under Integrated Tax, Central Tax, State Tax and Cess. (This includes transitional credit also, if TRAN-1 and 2 are submitted). This will enable you to check the balance before making the payment for the respective minor heads. The balance is also displayed when the mouse is hovered on the applicable data entry field in payment section.
9. Please fill out the section that specifies how you wants to set-off your liabilities using a combination of Cash and ITC.
🏵a. System checks if you have sufficient Cash/ITC balance.
🏵b. It also checks if the Reverse charge liabilities are set-off only through CASH.
🏵c. System also checks if all liabilities are set-off. Part payment is not allowed in GSTR-3B. Hence, ensure sufficient balance in Cash and ITC Ledger to Offset liability
🏵d. In case of ITC utilisations, the system checks the prioritization rules viz. IGST Credit has to be first utilised for paying IGST liability and remaining for CGST liability and thereafter SGST liability; SGST credit has to be first used for paying SGST liability and then IGST liability; CGST Credit has to be first used for CGST liability and the remaining for IGST Liability; SGST credit cannot be used for paying CGST liability and CGST credit cannot be used for paying SGST liability
🏵e. Transition ITC, if available in ITC ledger, can be used for payment of liabilities of GSTR 3B
10. Click the OFFSET LIABILITY button to pay off the liabilities
11. Click on declaration statement
12. Select Authorized Signatory filing the Form
13. Click on File GSTR-3B button with DSC or EVC
14. Message for successful filing will appear and Acknowledgement will get generated.