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  GST Registration  through Aadhaar Authentication - Applicable from 21 August 2020 Applicability: Aadhaar  A uthentication   for GST Registration is applicable form 21 August 2020 by notification no.  62/2020–Central Tax dated 20-08-2020. Under this, Individuals, Authorised signatory applying for new registration, can opt to undergo e-KYC authentication of their Aadhaar number Where a person,  fails to undergo authentication of Aadhaar number or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical verification of the place of business in the presence of the said person. Provided further that the proper officer may, for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint Commissioner, in lieu of the physical verification of the place of business, carry out the verification of such documents as he may deem fit. Effective date of Submission of Applicati...

Step BY Step Guide for GSTR 4 for Composition Dealer for FY 2019-20 (Last date 31-Aug-2020) Step 1. Provide the details in table 3 “Aggregate turnover in the preceding Financial Year”. Click on SAVE. Post saving of details, the dropdown of relevant tables and option to file NIL GSTR-4 are made available in the next screen. Step 2. Fill the appropriate table from the drop-down list. To enter/ edit/ view details in Form GSTR-4: 1.        Select an appropriate table from the drop-down list. 2.        Once selected, enter required details in that table. 4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) 1.       Enter Supplier’s GSTIN Click the Add “+” button to add Item Details Enter item details and click the Add “+” button, to add more items details for another Tax rate for that supplier. Click SAVE button and the document gets added to the Pro...