TAX Consultant

20/02/2024

09/09/2021

*Amnesty scheme for filing of GSTR-3B (July 17 to April 21)*

The GST Amnesty Scheme has been introduced by the Government to provide relief to taxpayers who have missed filing GSTR-3B for the previous tax periods.

It applies to all the pending GSTR-3B returns of previous tax periods between July 2017 and April 2021.

*Under Amnesty Scheme:*

Late fees for delay filing in GSTR 3B for July 17 to April 21

• Capped at Rs. 500 per Return (250 CGST and 250 SGST) in case of NIL liability

• Capped at Rs. 1000 per Return (500 CGST and 500 SGST) in case of any tax liability

*Time limit:*

Benefits under amnesty scheme can be availed only if GSTR 3B is furnished till *30th November 2021*.

*Our Comment:*

It is a welcome step taken by our Government for benefit of taxpayers . All the taxpayers who have not filed their GSTR-3B for the above-mentioned period should file their return on or before 30th November 2021 to avail the benefit of amnesty scheme.

*Notification no 19/2021 Central Tax dated 01st June 2021*
*Notification no 33/2021 Central Tax dated 29th August 2021*

30/12/2020

https://mobile.twitter.com/IncomeTaxIndia/status/1344260412355665920

“In view of the continued challenges faced by taxpayers in meeting statutory compliances due to outbreak of COVID-19, the Govt further extends the dates for various compliances. Press release on extension of time limits issued today:”

30/12/2020

The due date for furnising of Income Tax return for the F.Y - 2019-20 has been further extended to 10th January, 2021.

07/06/2018

।।আর্থিক বছর ২০১৭-১৮।।
★আয়কর রিটার্ন দাখিলের নির্দিষ্ট দিন ৩১এ জুলাই ২০১৮, শেষ দিন ৩১এ ডিসেম্বর ২০১৯।
★যেকোন ব্যবসা যার হিসাব অডিট করাতে হবে তাদের রিটার্ন দাখিলের নির্দিষ্ট দিন ৩০এ সেপ্টেম্বর ২০১৮।
★নির্দিষ্ট দিনের পরে ও শেষ দিনের আগে রিটার্ন দাখিল করলে ১০০০-৫০০০টাকা লেট ফি দিতে হবে। শেষ দিনের পর রিটার্ন দাখিল করলে ১০০০০টাকা লেট ফি দিতে হবে।
সৌমিক সামন্ত
এ্যাডভোকেট
৯৬৪৭২৯৭০৫৪

27/08/2017

PERSON LIABLE FOR REGISTRATION UNDER GST ACT.

Every supplier making a taxable supply of goods or services or both in the state shall be liable to be registration under this ordinance if his aggregate turnover in a financial year excellent twenty lakh rupees.

18/09/2016

When you file your tax returns every year, you manage to create your financial record with the tax department.

This financial / tax history is positively viewed and favourably used by most agencies with whom you may need to interact, such as when you avail any kind of loan (home, personal, vehicle loan, etc), when you apply for VISA etc.

06/09/2016

The due date for quarterly uploading of Form 15G/15H declarations for the period 01/07/2016 to 30/09/2016 is also extended from 15/10/2016 to 31/12/2016.