AJSG & ASSOCIATES

Haryana State GST Department issues Instructions regarding processing of Applications for GST Registration.

Reminds Officer that Law does not mandate Physical Appearance or Personal Statement of Applicant. This Practice should be discouraged.

Instructions further states that List of Documents needed for Registration should be as per Form GST REG-01 and Frivolous / Extraneous information shall not be called for.

Notification is attached.

*Announcement by Finance Minister *

1. For FY 2018-19-Last Date To File ITR Extended to 30-06-2020, Interest rate on delayed Payment Reduced to 9% from 12%
2. On Delayed Deposit of TDS Interest Reduced to 9%
3. Adhaar and Pan Card Linking Extended to 30th June 2020
4. Scheme of Vivad sai Vishvas Extended to 30th June 2020.
5. Investment for Deduction under 80C Also Extended to 30-06-2020
6. GST Last Date For filling GST Returns for Mar, Apr and May 2020 is extended to 30-06-2020
7. Companies having turnover Less than 5Cr - No Interest, No Late Fee, No Penalty.
8. Under GST Date for opting for Composition Scheme is also Extended to 30-06-2020.
9. Custom and Excise Scheme Sabka Vishvas is further extended to 30-06-2020
10. Custom Clearance will operate 24X7 upto 30th June 2020
11. MCA21 RELATED- Moratorium issued upto 30-06-2020. There will be no additional fees for filling of various Forms. Relaxing Board Meeting by 60 Days for Next 2 Quarters.
12. CARO New Order now applicable From FY 2020-21.
13. For Newly Incorporated Companies- Filling of Commencement of Business intimation was to be done within 6 Month is further extended by 6 Month.

Due Dates F/o July 2019

1. 07-07-2019 - Deposit of TDS/TCS for the month of June 2019.
2. 10-07-2019 - GSTR 8 for E-Commerce Companies for the m/o June 2019.
3. 10-07-2019 - Filing GSTR-7 (for assessee who is required to deduct TDS under GST) for the m/o June 2019.
4. 10-07-2019 - Issue of TDS Certificate for salary for the financial year 2018-19.
5. 11-07-2019 - GSTR-1 for the month of June 2019 for taxpayers with Annual aggregate turnover more than 1.50 Crore.
6. 13-07-2019 - GSTR-6 for Input Service Distributor.
7. 15-07- 2019 - Quarterly statement of TCS for the quarter ending 30 June, 2019.
8. 15-07-2019- ESI/PF Payment for m/o June 2019.
9. 15-07-2019- FLA Report it is required to be submitted directly by all Indian Companies which have received FDI or made FDI abroad for m/o June 2019.
10. 18-07-2019- GSTR-4 Quarterly return for taxpayers opting for composition scheme.
11. 20-07-2019 - GSTR-3B for the m/o June 2019.
12. 20-07-2019 - GSTR-5 for the m/o June 2019.
13. 25-07-2019 - EPF return filing for the month of June 2019.
14. 30 -07-2019-Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2019.
15. 30-07-2019 - Furnishing challan-cum-statement in respect of tax deducted u/s 194-IA/194IB in month of June'19.
16. 31-07-2019- GSTR-1 for June Quarter applicable for taxpayers with Annual Aggregate turnover upto Rs. 1.50/- Crore.
17. 31-07-2019 - Quarterly statement of TDS for the quarter ending 30 June, 2019.
18. 31-07-2019 – Income Tax return for the F.Y 2018-19 (A.Y 2019-20) for all assessee other than
(a) corporate-assessee
(b) non-corporate assessee (whose books of account are required to be audited) (c) working partner of a firm whose accounts are required to be audited.
(d) an assessee who is required to furnish a report u/s 92E.
19. 31-07-2019- Payment of Professional Tax and Shop and Establishments taxes.
20. 31-07-2019- Form 67 Due date for claimimg Foreign Tax Credit, upload statement of Foreign income offered for tax for previous year 2018-19 and of Foreign tax deducted or paid on such incomes.