क्या हमें आज भी ऐसे बाबाओं की ज़रूरत है जो धर्म और आस्था के नाम पर अपने ही अनुयायिओं का शोषण करते हैं ?

कलयुग के बाबाओं ने बाबा नाम का ही अनर्थ कर डाला है। ये समझ नहीं आता, की इन बाबाओं को विश्राम और शयन करने के लिए गुफ़ा नुमा हॉल या कक्ष ही क्यूँ चाहिये होता है ? सेवा करने के लिए युवा सेविकाओं या साध्वियों की ? भ्रमण करने के लिए लक्ज़री गाड़ियों की ? शान शौक़त और विलासिता की हर चीज़ ? क्यूँ ये बाबा लोग अपनी निजी जिन्दगी मे वो सब नहीं करते जिसका उपदेश ये बाकी सब लोगों को देते हैं। अचरज होता है, अनपढ़ या कम पढ़े लिखे लोग ही नहीं, बड़े बड़े प्रोफेशनल्स, डॉक्टर, इंजीनयर, व्यापारी भी ऐसे ढोंगी बाबाओं के आगे नतमस्तक दिखते हैं ? आज से कई साल पहले एक विदेशी संस्था ने विश्व भर के ऐसे सभी बाबाओं का अध्यन किया था, जिसके अनुसार अकेले भारत में 72 बाबा हैं जो खुद को भगवान या उसका दूत बताते हैं। इन बाबाओं के उत्थान कारण है जिनमे से प्रमुख है, सरकार की अक्षमता। आज बेरोज़गारी और मंदी एक अलग ही रूप में है, ऐसे मे अगर कोई बाबा किसी बेरोज़गार को कोई उपाय बताये और संयोग वश उसे जॉब मिल जाये तो वो उस बाबा को भगवान की तरह पूजेगा, ऐसे ही अगर कोई बाबा किसी ग़रीब की इलाज़ मे मदद करे, उसकी बेटी की शादी में मदद करे, तो वो उस गरीब के लिए भगवान से कम न होगा। 

आज बाबा नानक, फ़रीद और साईं जैसे बाबा सिर्फ कथाओं मे ही मिलते हैं। कहते हैं इन बाबाओं की जिन्दगी खुली किताब थी, साई हॉल में विश्राम करते थे, विलासिता से कोसों दूर, जब महासमाधि भी ली तो सम्पति के नाम पर मात्र 9 रूपए, वो भी दान कर दिए। और कलयुग के बाबा, करोड़ों अरबों में खेलते हैं। हवाला का काम, सेक्स रैकेट, राजनीति में दखलंदाजी, गलत तरीके से व्यसाय करना, कॉम्पिटिटर्स को राजनीतिक प्रभाव से पछाड़ना। 

अब सवाल ये है कि क्या हमें आज भी ऐसे बाबाओं की ज़रूरत है जो धर्म और आस्था के नाम पर अपने ही अनुयायिओं का शोषण करते हैं ?

  

GST : Collection in July 2017

GST ke Exam mai Pappu Pass Ho Gaya ! :)

Revenue figures for the first month of #GST era. Finally CBEC declared revenue figures for the month of July'17, the first month of GST Implementation. Figures are not bad at all after considering the circumstances under Tax Payers had to meet compliance, Server was not fully functional, Utility files were not available, All Experts were in learning mode. It was like first examination after change in full course. Achieving 64% can not be said a poor result. Summary Sheet is enclosed and congratulations to all GSTN Team, all GST Professionals and finally Tax Payers, because with the combined efforts of all this became possible. Hope in coming months, it would be smooth working on GST Portal, More Utility files will be available and lessons learned in first month would be helpful. Thanks.

गुरमीत राम रहीम इंसा को सज़ा के मायने

अंतत: गुरमीत राम रहीम इंसा को 20 वर्ष की सज़ा सुना दी गयी। सज़ा के बहुत सारे मायने हैं।

►आपने भले ही हज़ारों अच्छे काम किये हों, पर आपके द्वारा किया गया एक बुरा काम आपके सब अच्छे कामों पर पानी फेर सकता है। इसने समाज की भलाई के लिए क्या क्या नहीं किया - लाखों करोड़ो वृक्षारोपण, रक्तदान शिविर, आपदाप्रबंधन, जरूरतमंदो की सहायता, पर इसके पापों ने सब अच्छे कामो पर पानी फेर दिया। इस दुनिया मे ही नहीं धर्म की दुनिया मे भी पाप और पुण्य की आपस मे Adjustment नही होती।

►जिन्दगी पाप का प्रायश्चित करने का मौका जरूर देती है, पर अक्सर लोग उस मौके को गँवा देते हैं, आसाराम के चेले पहले सोनिया गाँधी के पीछे हाथ धोकर पड़े थे की उसने विदेशी मिशनरी के साथ मिल कर आसाराम को जेल करवा दी अब PM मोदी को जिम्मेदार ठहराते है कि वो उन्हें रिहा नहीं होने दे रहे, सच तो ये है संसार मे किसी मनुष्य में इतनी शक्ति नही की किसी [ सच्चे ] संत का कुछ अहित कर सके। कुछ समय पहले मैंने इसके चेलों को संकेत भी दिया था की सोनिया या मोदी को कोसने की बजाय मिल कर हनुमान चालीसा का पाठ करें, पर शायद उन्हें लगता है social media पर रोना धोना ज्यादा अच्छा है। अब जल्दी ही राम रहीम की Team, social media पर active होकर अपने boss ( गुरु ) की पैरवी करती दिखेगी।

►अंहकार सत्ता का हो या शक्ति का सदैव विनाशकारी होता है।

Resignation Letter of Vishal Sikka - What is message to Corporate World

Since morning, there is one news being given on all business news channels is Resignation of Vishal Sikka, MD and CEO of IT Giant Infosys.

Just not for Infosys, but for all corporate world it is shocking news and time to correct and reinvent/redesign their values and systems as the reasons Vishal has given in his resignation letter. (Text given at the End).

In just few hours Stock of Infosys was 6% down with overall fall of Rs. 165 Bn (Rs. 16,500 Cr) in market cap of the company.

In his resignation letter Vishal mentioned the death of their employee Sandeep Karamongikar due to massive heart attack, Virtual world of AI, It's strength and impact.

The similarity I find in Vishal and Cyrus Mistry case, both wanted transformation in their groups, using their professional skills & knowledge. But strategy they adopted in execution was not in terms of principles set by their founders. This is conflict in most of companies which are promoted and run as family business irrespective of their size and industry. Unfortunately they (Promoters/Founders) want professional CEO/CFOs to give best of their performance, but without accessing any authority, without being influential on other stake-holders.

There is nothing new, for ages humans do not want to share rewards and glory. In such companies owners treat their companies as their child and want professional leaders to work as Aaya (Maid), they day these CEOs/CFOs try to behave like mother of this Kid (Company), Exit door is opened for them. Thanks. 

Resignation Letter of Vishal Sikka

Dear Board Colleagues,

Over the last few days, since our earlier call, I've met Sesh several times, talked to you individually at length, and spent time thinking things thru with Vandana. During this time, one of our employees, Sandeep Karamongikar, died in his sleep, likely of a massive heart attack. He was working on the chatbot frontend in Nia. Also over the weekend, in possibly the greatest demonstration of AI capability ever, a bot built by the researchers at OpenAI (yes, that OpenAI), defeated the world's best players of DOTA2, a multiplayer online video game, a game where the bot learned to play entirely from scratch. Further demonstrating that the force to automate routine, even advanced, activities is an unstoppable and exponential one. And the Charlottesville incident here in the US demonstrated once again the power of words and silences to cause real damage, or to heal.

After much reflection, I have concluded that it is indeed time for me to leave my current positions as MD and CEO, and I have communicated my resignation to Sesh.

I will be working closely with Sesh, Ravi, Pravin, with all of you, and the senior management team to plan out the details and the timelines to ensure a smooth transition and in the meantime, continue our work without disruption, and ensuring that we protect our company, the employees, the clients, and the interests of every shareholder. You can count on my commitment to this.

I came here to help navigate the company through what I saw as a massive transformation opportunity, to transform our company and restore strong profitable growth, as well as help transform the business of our customers. I came to do this with the power of technology, given my experiences with similar transformations, my background in AI, and the structural changes that I saw happening in the IT services industry. This needed new skills, new thinking, new initiatives, and a transformation in the culture, from a cost-oriented value delivery, to entrepreneurship oriented value delivery. You have heard me articulate this many times before. This type of a transformation has always been a passion for me, indeed I took this job for this reason. 

We have achieved much in the last 3+ years, and for sure we can all be proud of the powerful seeds of transformation that have already been sowed. No one anticipated the additional headwinds like the geo-political disruptions (Brexit, Trump, visa etc.) that made this transformation even more challenging, but also rewarding. But, the distractions that we have seen, the constant drumbeat of the same issues over and over again, while ignoring and undermining the good work that has been done, take the excitement and passion out of this amazing journey. Over the last many months and quarters, we have all been besieged by false, baseless, malicious and increasingly personal attacks. Allegations that have been repeatedly proven false and baseless by multiple, independent investigations. But despite this, the attacks continue, and worse still, amplified by the very people from whom we all expected the most steadfast support in this great transformation. This continuous drumbeat of distractions and negativity over the last several months/quarters, inhibits our ability to make positive change and stay focused on value creation. Addressing the noise by itself is damaging; hundreds of hours of my own time has gone into this recently. But the structural challenges this engenders within the organization, has a very damaging effect on our ability to carry out any kind of a transformation, especially one that is as fundamental as transforming from a cost-oriented to an innovation-oriented value delivery to clients.

Therefore, I have come to this moment and the end of this journey. I hope that it gives everyone a chance to reflect, and give the transformation effort another big push and move the company forward rapidly to build its future, to build upon the foundation that we have laid over these past 3 years. If these types of attacks continue, I hope each of you will continue to be the voice of fairness and reason - providing the active, emphatic and unequivocal support that the company, the management, the employees, and all of the stakeholders and friends of the company need in order to succeed. Since the board deeply believes in the cause we have started, I will be happy to support all of you to achieve a smooth transition, and serve as your Executive Vice Chair as discussed.

I would like to thank each one of you, my dear colleagues, my friends and mentors, and look forward to working with you to close this chapter and open a great new one for all of us.

Best,

V

GST Return : Date of 3B extended for Tran-1 Cases

Finally a Clarification by CBEC. Do not know why Tran - 1 has been made such a big issue, If you ask any IT/Software Guy about linking of Tran-1 and 3B (two data base), is it so complex, he will laugh ? Simple reason Govt want tax payers to pay more tax and avail Transitional ITC Later, this is same, you have enough money in your bank account still forced to make payment thru credit card and pay interest later.  Could not understand, why govt is so greedy ? It was said after demonetization rate of interest on loan will be reduced and loan will be made easily available to SMEs and startup, but did it happen ? Anyway, Who do not want to avail Transitional ITC or not applicable, in such cases due date to deposit tax and file return 3B is 20th August'2017. But who want to avail Transitional ITC, due date to deposit tax is 20th August'2017, but they can file Tran-1 and 3B by 28th August'2017.

Will date of filing GSTR-3B be Extended ?

इन्सान के जीवन की सबसे बड़ी उलझन है, दिल और दिमाग का एक न होना। जैसे कि दिल कहता है सरकार ने बहुत मेहनत की है, GST Return 3B की Date आगे नही बढ़ेगी, तो दिमाग हँसता है और कहता है - क्या बदला है, सिर्फ क़ानून की शक्ल, सरकार वही, सरकारी कर्मचारी वही, व्यापारी वही और उन सबकी आदतें भी वही पुरानी।  कुछ दिन पहले GoI ने Twitter पर कहा, Transition ITC के लिए Form 3B की Table No. 4 के Part A मे All Other ITC का प्रयोग कर सकते हैं, फिर कहा नही इसके लिए Form Tran -1 भरना अनिवार्य है और अब कुछ समय से एक रटा रटाया जवाब दोहराया जा रहा है, "Transitional ITC would be available. Modalities would be notified shortly.".  14th और 15th अगस्त को ज़्यादातर Offices मे अवकाश है, फिर कैसे होगा ? Practically सिर्फ 5 दिन और बचे हैं, और कहा जा रहा है, Payment करने के बाद भी 2 से 3 दिन लग रहे है, Cash Ledger के Credit होने मे।  क्या व्यापारियों को Transitional ITC के लिए इंतज़ार करना पड़ेगा और अभी अपने पास से Payment जमा करानी पड़ेगी ?  क्या इस समस्या का कोई स्थायी या अस्थायी हल निकल पायेगा या वही होगा जो हमेशा से होता आया है  ....  नयी तारीख़ का ऐलान ? पर यदि आप सोच रहे है कि अभी Return को Skip कर देते है, तो याद रखिये न सिर्फ Interest देना होगा बल्कि CIBIL Score की तरह आपकी Rating भी अब आपके Compliance पर Depend करेगी। इसलिए अपनी तैयारी पूरी रखिये, Date बड़ी तो ठीक नहीं बड़ी तो भी Return तो File करना ही पड़ेगा। धन्यवाद। 

Let’s Analyze Form GSTR – 3B

Let’s Analyze Form GSTR – 3B

This is summarized return form to furnish summarized detail for m/o July’17 & August’17. For July’17 to be filed by 20th August’17. Final Return would be Form GSTR – 3.

  Contents of Form GSTR-3B :

1. Table 3.1 : Report Total Supply. (Including Non-GST & Inward Supply Subject to RCM). [Taxable Value & Tax – Consider all type of Invoices, Debit(-)Credit Notes, Advance Payment Voucher(-) Advances Adjusted i.e. all documents affecting value of supply taxable or non-taxable].

2. Table 3.2 : Interstate Supply to URD, CD & UIN holders. 3. Table 4 : Eligible ITC Detail. (On Import of Goods/Services, Domestic RCM, ISD & all other ITC) and ITC to be Reversed. (To avail transitional ITC, File Tran-01 when activated.)

Looks very simple, But do not forget each value reported in form 3B will be subject to reconciliation with Form GSTR-1, GSTR-2 & GSTR-3 and you have a time of one week to submit the GSTR-3B,  So My Advice is, Since format of all forms are available, start with GSTR-1 & GSTR-2, so that no gap is found later. 

4. Table 5 : Value of exempt, nil-rated & non-GST inward supplies. 5. Table 6.1 : Payment of Tax (Thru ITC or Cash Ledger) 6. Table 6.2 : TDS/TCS Credit. (Practically No Use, Since TDS/TCS Provisions have been deferred).

New dates of filing GST Returns

Earlier it was only press release, but now Govt issued proper notification to announce new dates of filing various returns :

Notification No. 18/08.08.17:

GSTR-1 can be filed :

July,17 : 1st to 5th September, 2017.

August,17 : 16th to 20th September, 2017.

Notification No. 19/08.08.17:

GSTR-2 can be filed :

July, 2017 : 6th to 10th September, 2017

August, 2017 : 21st to 25thSeptember, 2017. 

Notification No. 20/08.08.17:

GSTR-3 can be filed :

July, 2017 : 11th to 15th September, 2017

August, 2017 : 26th to 30th September, 2017.  

Notification No. 21/08.08.17:

GSTR-3B can be filed :

July, 2017 : 20th August, 2017

August, 2017 : 20th September, 2017. 

►►►Please Note, GSTR-3 will be required to file, Even you would have filed GSTR-3B. ◄◄◄

Spinner - The Cure of Depression ?

कुछ दिन पहले एक स्टेशनरी की दुकान पर जा रहा था तो बेटे ने कहा कि उसके लिए एक Spinner ले आना, उसके सब दोस्तों के पास है। अपना समान लेने के बाद जब मैंने दुकानदार से Spinner के बारे मे पूछा तो उसने एक छोटा से खिलौना दिखा दिया, जो गोल गोल घूमता था, मैंने उससे पूछा कि इसका Use क्या है, तो  बोला इससे बच्चों का Depression दूर होता है। ये सुन कर मै तो हक्का बक्का रह गया। पहली बात तो ये कि क्या बच्चों को Depression होता है ? किस बात का  ? और फिर इस छोटे से खिलौने से दूर हो जाता है ? तब दुकानदार ने बताया, जिन बच्चों के Exam मे number कम आयें, या जिनका School या आस पड़ोस मे कोई दोस्त न हो, वो Depression मे चले जाते हैं और जब ये खिलौना घूमता है तो उनका Depression दूर हो जाता है। 

मुझे याद आया बचपन मे हम भी लटटू से खेलते थे, एक लकड़ी का खिलौना जिसको पतली से रस्सी से बाँधकर घुमाते थे, पर इसका Depression से कुछ लेना देना है, ये तो आज तक नहीं पता था। हम तो बचपन में कभी उदास हुए भी तो किसी भी मंदिर या गुरूद्वारे में जाते थे, की भगवान जी सब ठीक करेंगे, पर ये आने वाली पीढ़ी को क्या हो रहा है ? जो बच्चे Exam मे number कम आने से Depression का शिकार हो रहे हैं, वो बड़े होकर क्या करेंगे, जब कभी नौकरी नहीं रहेगी ? जब कोई उनका दिल तोड़ेगा ? जब कभी Business मे Loss होगा ? तब कौन सा खिलौना उनकी Help करेगा ?

सच तो यह है, ये सब Marketing Companies का माया जाल है। जैसे अलग अलग दिन घोषित करके उनके नाम पर मनमर्जी के दामों पर अपने Product बेचते है, ये भी उसी योजना का एक हिस्सा लगता है। अगर Depression का कोई इलाज है तो बस खुद पर और अपने ख़ुदा पर भरोसा, और कुछ नहीं। 

Your PF account will now be automatically transferred if you change your job.

Good News. Your PF account will now be automatically transferred if you change your job. Also as I predicted few months back, that in special Employees' Enrolment Campaign 2017 conducted by EPFO, more than 10 Million new workers would be added, came true. This is also a lesson for the Govt, it is not that people do not want to comply with labour law provisions, but this is corruption and negative approach of labour law officers that most of the employers choose to ignore labour laws. and instead of appointing workers from unorganized sector they prefer someone who is registered and can comply on their behalf. The need of reform in labour laws is more than any other change in law. Hope after GST, Mr. Modi will work on Reforms in Labour Laws to Transform India to make it one of the top developed countries. Thanks.

http://economictimes.indiatimes.com/wealth/personal-finance-news/your-pf-account-will-now-be-automatically-transferred-if-you-change-your-job/articleshow/60014887.cms

Acounting in Detail/Automate for GST

Some accountants are worried about detailed reporting in GST Returns. Only to say if foundation is strong you can build a building of 100 floors, but if foundation is not strong even building 4 floors would be a risk.

In accounting foundation is accounting transaction.  Many accountants have habit of doing ad-hoc accounting. No narration, No Full Invoice No, No Cost Centre, No linking with PO/SO/Advances. In such cases, work will be increased manifold. 

There are Eight types of transactions in any business:

B2B

B2C

C2B

C2C

B2E

E2B

B2G

G2B

In GST B2B is most important because Recipient have to claim ITC. In all returns/forms these transactions would be reported in detail. If there are less number of transactions, you may even generate report manually but if Sale/Purchase Transactions are more than 250, do automate as much as possible. Start with Chart of Accounts. Create different groups for different type of Customers/Vendors. Use HSN/SAC Code even you are exempted based on turnover as many buyers are forcing their suppliers to avoid any dispute relating to tax rate in future. And most important utility file for GSTR-1 is available on GST Portal. Don't wait for last date, keep updating file on daily/weekly basis, as in September you won't have much time due to July/Aug Returns. Thanks. #GST

FAQ on E-Commerce Released by CBEC Today. Some Important Points

FAQ on E-Commerce Released by CBEC Today. Some Important Points :

► Threshold Exemption is not available neither to E-Commerce Operator nor to person supplying Goods/Services.

►Tax would be payable by actual supplier. (Exception is services notified u/s 9(5)).

►Tax (TCS) will be collected on Net value of Taxable Supplies. (Sales minus Sales Return).

►TCS would be considered in the month in which consideration is received from recipient e.g. delivery made on 29.07.17 but payment received on 02.08.17. Month for TCS would be August'17.

►TCS to be paid within 10 days from end of month.

►TCS will reflect in GSTR-2 and actual supplier can avail credit of the same. 

►Monthly Return GSTR-8 to File.

►Supply declared by E-Com Operator and Supplier in their return would be matched and any difference will be notified to both.

►E-Comm Cos storage area can be registered by multiple-suppliers as additional place of Business.

►Online Travel Agents to be treated E-Com Cos.

►Dealer have multiple locations may maintain different Invoice Series for each location.

►No TCS on Exempted Supply like Books.

►No TCS if selling through own website. (E-Com Portal).

►If Selling in own brand name after purchasing goods, No TCS. It is normal transaction.

►Thanks.

#GST

Kaizen : GST Forms Series : Part 4 : GST Returns

Kaizen : GST Forms Series : Part 4 : GST Returns

The basic features of the returns mechanism in GST include electronic filing of returns, uploading of invoice level information and auto-population of information relating to Input Tax Credit (ITC) from returns of supplier to that of recipient, invoice-level information matching and autoreversal of Input Tax Credit in case of mismatch. The returns mechanism is designed to assist the taxpayer to file returns and avail ITC.

Under GST, a regular taxpayer needs to furnish monthly returns and one annual return. There are separate returns for a taxpayer registered under the composition scheme, nonresident taxpayer, taxpayer registered as an Input Service Distributor, a person liable to deduct or collect the tax (TDS/TCS) and a person granted Unique Identification Number. It is important to note that a taxpayer is NOT required to file all types of returns. In fact, taxpayers are required to file returns depending on the activities they undertake.

All the returns are to be filed online. Returns can be filed using any of the following methods:

1. GSTN portal (www.gst.gov.in )

2. Offline utilities provided by GSTN

3. GST Suvidha Providers (GSPs) 

Source : CBEC Docs

#GSTForms #GST

KAIZEN :  GST Forms : Series 4  : Returns
Form No.	Purpose	To File On/Due Date	Related Rule	Source (if auto-populated)	Remarks
GSTR-1	Details of outward supplies of goods or services	10th of Next Month	59(1)		Invoice wise detail for B2B (B2C if > Rs. 2.5 Lakh) and Consolidated for B2C (upto Rs. 2.5 Lakh). And Debit/Credit Notes Detail.
GSTR-1A	Details of auto drafted supplies		59(4)	GSTR-2 or GSTR-4 or GSTR-6	The details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2/GSTR-4/GSTR-6 shall be made available to the supplier electronically in FORM GSTR-1A and such supplier may either accept or reject the modifications made by the recipient and FORM GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifications accepted by him.
GSTR-2	Details of inward supplies of goods or services	15th of Next Month	60(1)		Furnish the detail of inward supplies on the basis of Form GSTR-2A
GSTR-2A	Details of auto drafted supplies		60(1)	GSTR-1 or GSTR-5 or GSTR-6 or GSTR-7 or GSTR-8	The details of outward supplies furnished by the supplier shall be made available electronically to the concerned registered persons (recipients)
GSTR-3	Monthly return	20th of Next Month	61(1)		Part A of return based on GSTR-1 & GSTR-2, Payment detail in Part B.
GSTR-3A	Notice to return defaulter u/s 46 for not filing return		68
GSTR-3B	Monthly return	20th of Next Month	61(5)		Temp, only for July'17 & August'17
GSTR-4	Quarterly return for registered person opting for composition levy	18th of the month succeeding the quarter	62		On the Basis of GSTR-4A with modification if Required.
GSTR-4A	Auto-drafted details for registered person opting for composition levy		59(3) & 66(2)	GSTR-1 or GSTR-5 or GSTR-7	The details of outward supplies furnished by the supplier shall be made available electronically to the concerned registered persons (recipients)
GSTR-5	Return for Non-resident taxable person	20th of the month succeeding the tax period & within 7 days after expiry of registration.	63
GSTR-5A	Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India		64
GSTR-6	Return for input service distributor	13th of Next Month	65		On the Basis of GSTR-6A with modification if Required.
GSTR-6A	Details of supplies auto-drafted form		59(3) & 65	GSTR-1	The details of outward supplies furnished by the supplier shall be made available electronically to the concerned registered persons (recipients)
GSTR-7	Return for Tax Deducted at Source	10th of Next Month	66(1)
GSTR-7A	Tax Deduction at Source Certificate		66(3)		Shall be made available electronically to the deductee on the common portal
GSTR-8	Statement for tax collection at source		67(1)		To be filed by Electronic Commerce Operator
GSTR-9	Annual Return*	31st December of next Financial Year	80		To be filed by Registered Person other than an ISD, TDS/TCS Taxpayer, Casual Taxable Person and Non-resident Taxpayer
*GSTR-9A for Composition Dealer, GSTR-9B for E-Commerce Operator, for Tax Payer Turnover >Rs. 2 Crore with Audited Annual Acounts & Reconciliation Statement in GSTR-9C
GSTR-10	Final Return	Within three months of the date of cancellation or date of order of cancellation, whichever is later.	81		To be filed by Taxable Person whose registration has been surrendered or cancelled
GSTR-11	Statement of inward supplies by persons having Unique Identification Number (UIN)		82
There are forms GST MIS-1 & GST MIS-2 (for E-Com Cos GST MIS-3 & GST MIS-4) to inform and Rectification of ITC Claims.
NB: I am not discussing GST Practitioners Forms here, those I'll dicuss in separate post.
					Compiled by Sukhvinder for Kaizen ( @gstsukh )