Gst Online Course

On a quarterly basis, just about every taxpayer registered as composition taxpayer has to file the GSTR - 4 return by 18th of the subsequent month of quarter finish.The taxpayer has to take a judicious call on to take the credit on the provisional basis or wait for payment of taxes till the supplier pays the taxes. The time of supply for the sales of 3 refrigerators will be 5th February 2017, for four refrigerators on 15th February, two refrigerators on 20th February 2017 and primarily based on that invoice will be issued by ABC Ltd and taxes will be accounted on that date.

Gst Portal For R...