| Published | 2021-05-06 |
| Platform | Udemy |
| Number of Students | 3 |
| Price | $19.99 |
| Instructors |
Swastika Educonsult Pvt Ltd
|
| Subjects |
Quarterly Return Filling System (QRMP)
In this course we have explained the main feature of QRMP (Quarterly Return and Monthly Payment) Scheme, Invoice Furnishing Facility (IFF) , PMT-06, Fixed Sum Methods and Self assessment method for payment. Examples has been on every part to have the better understanding. Difference between GSTR 2A and GSTR 2B. Main difficulties facing by customer on Input Tax credit when supplier opted to file GST Return on Quarterly basis and how it is resolved in QRMP Scheme. Further we have explained that how the payment under the QRMP Scheme will be made (thru PMT-06). Refund, Penalties, late fees and interest has been covered in detail. Main covereage are as under
what is QRMP Scheme
Invoice Furnishing Facility
Monthly Payment of Tax
Fixed SUm Methods
Self Assessment Method
GSTR 2A
GSTR 2B
Coverage of GST Provisions
Section 39. Furnishing of returns.
Section 37 - Furnishing details of outward supplies
Rule 59- Form and Manner of furnishing details of outward supplies
Rule 60 - Form and Manner of Ascertaining details of inward supplies
Rule 61 - Form and Manner of GST Return
Rule 61A - Manner of opting for furnishing quarterly return
Rule 62. Form and manner of submission of statement and return
Section 10 - Composition Levy
Circular No. 143/13/2020- GST dated the 10th November, 2020 - Quarterly Return Monthly Payment Scheme - Reg