TAX WARDO

Open Return dash board Return Dash Board Details to be filled in GSTR-3B 3.1 Details of outward supply (Sales) Details under 3.2 of GSTR-3B Details under 3.2 of GSTR-3B- Supplies to Unregistered person Select place of supply 3.2-Supplies made to Composition taxable person 4. Eligible ITC (Purchases) 5.Value of exempt, nil rated and Non-GST inward supplies 5.1 Interest and Late fee payable 6. Payment Navigation path from the GSTN login Create Challan Over the counter NEFT/RTGS Payment Creating challan without login

Registrations 1. Liable to register a. only if aggregate turnover of a person is >20 Lakhs in a financial year (>10 lakhs in North-eastern states, Uttarakhand, Sikkim) b. This threshold doesn’t apply to interstate supply i.e. in case supply is made to different states, even for Rs 1 of sales, registration has to be taken. c. Existing companies having VAT, service tax registration need to migrate to GST 2. Not Liable to Register a. Doing Pure catering services to an educational institution 3. Composition Scheme: Small restaurants with an aggregate turnover of above Rs. 20 Lakhs but less than Rs. 75 Lakhs, may opt for Composition scheme and pay tax at 5% of Inter-State/Union territory turnover. Conditions for opting Composition scheme are as follows: a. Registered person is not engaged in the supply of services other than restaurant service (Example: If registered person is providing accommodation services or renting of banquet halls along with restaurant se