Due Date Calendar For Direct Tax Compliances from @IncomeTaxIndia for FY 2022-23
Due Date Calendar For Direct Tax Compliances from
for FY 2022-23 Thank you Link for PDFhttps://drive.google.com/file/d/1C4DvCOAA5sDHMGu82st3xxAswdfcByUc/view
Important changes in GSTR 3B to hit on portal from 01-09-2022
Important changes in GSTR 3B to hit on portal from 01-09-2022 a) ITC in GSTR 2B for a tax period not claimable due to *receipt of goods in next period* or goods not received at all or because supplier has failed to pay tax: I. To be claimed first in Table 4A(5) of GSTR 3B II. To be reversed in Table 4B(2) of GSTR 3B III. To be *claimed again* in Table 4A(5) in *tax period in which goods are received* or tax period in which supplier makes payment of tax IV. To be shown in Table 4D(1) in the tax period in which *ITC is re-claimed*. b) Reversal of *ITC wrongly availed in previous tax periods* because of inadvertent mistake may be done in 4B(2) c) *Ineligible ITC u/s 17(5)* to be first claimed in 4A(5) and then reversed in 4B(1). Ineligible ITC u/s 17(5) shall no longer be reflected in table 4D as was being done in old format of GSTR 3B d) *ITC ineligible due to place of supply restrictions or because of limitation period of claim of itc u/s 16(4)* is shown in table 4 of...
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