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Goods and Services Tax which has subsumed all the other applicable indirect taxes levy on goods and services. With the implementation from 1st of July 2017, it formulated the biggest ever reform in Indian tax structure. The filing under GST regime is very important for each and every registered business and taxpayer. As the system is shifted towards online filing, the rules are quite strict and required to be filed the GST returns on time.
According to the recommendations on Ministry of Corporate Affairs portal, the XBRL filing for financial years starting from or after 01.04.2014 is necessary to be furnished via the updated C&I taxonomy. It is the responsibility of stakeholders to verify by themselves about to use only latest taxonomy ahead of furnishing AOC-4 XBRL.
It is necessary for each company to furnish the annual accounts and annual return according to Companies Act, 2013. The ROC filing is administered under Section 129 (3), 137, of The Companies Act, 2013 along with Rule 12 of the Company (Accounts) Rules, 2014. Under this head, the annual return is administered under Section 92 of the Companies Act, 2013 and Rule 11 of the Companies (Management and Administration) Rules, 2014.
E-filings return of TDS/TCS are filed on a quarterly basis and the quarterly statements are accepted in regard to provisions of Income Tax Department. Income Tax department of India modified file formats in relation to TDS and TCS statements. Deductors/collectors need to ready e-TDS/TCS statements according to the file formats with the help of NSDL e-Gov and return the prepared one statement through third-party software, and in-house software, for rendering to any TIN-FCs.
GSTR-5 is a return form for the person registered under the Goods and Services Tax(GST) and is a non-resident Foreign taxpayer. A summarized filing form, GSTR-5 is required to be furnished with detailing of inward and outward supplies and transaction details of a particular business for a non-resident Foreign taxpayer.
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