TaxTMI 
TaxTMI 
GST - Newly registered taxpayers - Standard Operating Procedure (SOP) to be followed - 'Welcome letter' to be sent by Territorial Joint Commissioners - guidelines issued
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....regarding. ****** Under the erstwhile TNGST Act, 1959, and TNVAT Act, 2006, the registration certificate of newly registered dealers was sent by Registered Post with Acknowledgement Due (RPAD). This communication served as a welcome bondage between the department and dealer. The acknowledgement received from Postal Department was also a proof of existence of business. However, with the introduction of online facility for registration under Total Solution Project (TSP) and TNGST Act, 2017, the communication of hard copy is not in practice and the proof of existence of place of business is available through physical verification only. 2) Further, the importance of eradicating the non-existent taxpayers and bill traders is emphasized ....
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....tion by the Registering authority i. A task shall be created in the login of the Registering authority in respect of those cases in which the 'Welcome letter' was not delivered/returned by post. ii. Based on the above preliminary verification, the registering authorities shall issue a Show Cause Notice (SCN) to the taxpayer in GSTN backoffice system. The ARN, date and SCN shall be uploaded in the TSP 2.0 Portal. The Registering authority shall conduct immediate physical verification of place of business for existence of taxpayer and upload the physical verification report in FORM GST REG-30. iii. Based on the reply received from the taxpayer for the SCN issued and physical verification report, the Register....
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....difficulty in complying with GST Act and Rules, 2017. As a newly registered taxpayer, a lot of effort goes to understand the requirements of the GST law and hence you are provided with a brief information for guidance in Annexure. For more detailed and elaborate information on GST, please refer to the GST law, rules, notifications, circulars and advisories issued by the Government from time to time, available in https://ctd.tn.gov.in/home and https://gst.gov.in. For any GST Portal Application issues, please e-mail to [email protected] (or) Call Help Line number 1800-103-6751. For GST Grievance Redressal, please contact Grievance Redressal Cell located in the Integrated Building for Commercial Taxes and Registration Department ....
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....hich the return pertains. For quarterly return filers, the due date for filing of Form GSTR-3B, is 22nd day of the month following the quarter for which the return pertains. Filing of Form GSTR-3B is mandatory for all Regular and Casual taxpayers, even if there is no business in that particular tax period. GSTR-5: To be filed by non-resident foreign taxpayers engaged in taxable activities in India on or before 20th of the succeeding month. GSTR-6: To be filed by Input Service Distributor on or before 13th of the succeeding month. GSTR-7: To be filed by Tax Deducted at Source (TDS) Deductor on or before 10th of the succeeding month. GSTR-8: To be filed by Tax Collected at Source (TCS) deducting E-Commerce Operator on or before 10....