CA NeWs Beta*: GST highlights

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Wednesday, July 27, 2016

GST highlights

GST highlights :

1.Be ready for 36 to 49 returns per year.
2.lumpsum turnover limit 50 lacs
3.input tax credit available only if Electronic data matches.
4.15 digit pan based GST no.
5.Penalty for return Per day Rs.100 and maximum Rs.5000

6.output,input and summary based returns submission.
7.Tax credit only available if sellers tax shows online.
8.Liquors,petroleum products out of GST net.
9.Return filling limit 10,15,20 days after due date for type of return.
10.threshhold turnovrr limit is 10 lacs
and for north east 5 lacs.
11.Jammu and kashmir is also included in GST regime.
12. TDS limit 10 lacs.
13. Existing TIN will be migrated and issue Provisional GST is valid for 6 months..if docu submitted within 6 months than Final GST will be allotted.
14.Tax audit figure and GST data has to be reconciled in annual return.
15.if any mismatch in data than data will be transferred to IT dept.

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