Date for filing application for revocation of cancellation of registration Extended

In view of the notification 34/2021 -Central dated 29th Aug 2021, where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 to 31st August, 2021, the time limit for filing of application for revocation of cancellation of registration is extended to 30th September, 2021.

The benefit of said notification is extended to all the cases where cancellation of registration has been done under clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act, 2017 and where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 to 31st August, 2021.

GST DUE DATE

GST DUE DATE

Advisory on HSN and GSTR-1 Filing

In accordance with Notification No. 78/2020 – Central Tax, dated October 15, 2020, taxpayers need to declare Harmonised System of Nomenclature (HSN) Code of Goods and Services supplied by them on raising of tax invoices, with effect from 1st April, 2021 on the below mentioned lines.

2. It has been reported by few taxpayers that HSN used by them for reporting in GSTR-1 is not available in the table 12 HSN drop-down. They have further stated that they are facing issues in adding the required HSN details in table -12 and filing of statement of outward supplies in form GSTR-1 of July 2021. Further, in some JSON files, the HSN field is coming as blank from the offline tool, along with other errors as mentioned below:-

1. 1)Processed with Error, In Progress or Received but pending

1. 2)Duplicate Invoice Number found in payload please correct

Relief to taxpayers, regarding late fee, for delay in filing Form GSTR-3B returns

The Government, vide Notification No. 19/2021 dated 1st June, 2021, as amended vide Notification No. 33/2021, dated 29th August, 2021, inter alia, has waived the late fee payable, in excess of amount as specified in the Tables, as given below:

(Note: Please refer to respective State/UT Notifications for waiver of State/UT tax).

A.For the registered persons who have failed to furnish the return in FORM GSTR-3B, for the months /quarter of July, 2017 to April, 2021, by the due date:

B. From the tax period of June, 2021 (monthly/ quarterly) onwards:

This is for information please.

Thanking You,

Extension of time lines for filing of Income-tax returns and various reports of audit for the Assessment Year 2021-22

1- The due date of furnishing of Return of Income for the Assessment Year 2021-22, which was 31 st July 2021 under sub-section (1) of section 139 of the Act, as extended to 30th September, 2021 vide Circular NO.9/2021 dated 20.05.2021 , is hereby further extended to 31 st December, 2021 
2-The due date of furnishing of Report of Audit under any provision of the Act for the Previous Year 2020-21 , which is 30th September 2021 , as extended to 31 st October 2021 vide Circular NO.9/2021 dated 20.05.2021 , is hereby further extended to 15th January, 2022
3-The due date of furnishing Report from an Accountant by persons entering into intemational transaction or specified domestic transaction under section 92E of the Act for the Previous Year 2020-21 , which is 31 st October 2021 , as extended to 30th November 2021 vide Circular NO.9/2021 dated 20.05.2021 , is hereby further extended to 31 st January, 2022;
4-The due date of furnishing of Return of Income for the Assessment Year 2021-22, which is 31 st October 2021 under sUb-section (1) of section 139 of the Act, as extended to 30th November 2021 vide Circular NO.9/2021 dated 20.05.2021 , is hereby further extended to 15th February, 2022
5-The due date of furnishing of Return of Income for the Assessment Year 2021-22, which is 30th November 2021 under sub-section (1) of section 139 ofthe Act, as extended to 31 st December 2021 vide Circular NO.9/2021 dated 20.05.2021 , is hereby further extended to 28th February, 2022

DUE DATE FOR OCTOBER 2021 IN GST

Availability of Input Tax Credit (ITC) for FY 2020-21

1.As per Section 16(4) of CGST Act, 2017, no taxpayer shall take input tax credit in respect records (invoices and debit notes) for supply of goods or services (or both) for Financial Year 2020-21 after the due date of furnishing the return for the month of September 2021. The due date for the GSTR-3B for September 2021 is either 20th October 2021 for monthly filers and 22nd or 24th October 2021 depending on the State/UT of registration of the taxpayer. In view of the same, the following may kindly be noted:

i.)Records (invoice or debit notes) pertaining to Financial Year 2020-21 reported in GSTR-1 after due date of GSTR-3B of September 2021 will not reflect as “ITC Available” in GSTR-2B of the recipients. Such records will reflect in “ITC Not Available” section of GSTR-2B and such ITC shall in turn not be auto-populated in GSTR-3B.

ii.) Records (invoice or debit notes) pertaining to Financial Year 2020-21 reported in GSTR-1 after due date of GSTR-3B of September 2021 will also not reflect as “ITC as per GSTR-2A” in Table-8A of GSTR-9 of the recipients.

2.It is requested that the taxpayers may take note of the above and ensure that their records pertaining to Financial Year 2020-21 are reported on or before the due date of their GSTR-3B for the month September 2021, or for the quarter of July to September 2021 in case of quarterly GSTR-3B filers. Availment of ITC by the recipients contrary to the legal provisions in GST may entail action by the tax administrations in accordance with law.

ALL ITR FORM AVAILABLE

ALL ITR FORM AVAILABLE IN E-filing. Please use the latest utilities to ensure correct computation of Interest due to revision of due dates and proper acknowledgement numbers. 

15CA CB IS ENABLED

FORM 15CA CB online mode of submission for Form 15CA and 15CB has been enabled. 

Advisory for taxpayers on Form GSTR-2B

 Form GSTR-2B is an auto-drafted ITC statement which is generated for every normal taxpayer on the basis of the information furnished by their suppliers in their respective GSTR-1/IFF, GSTR-5 (non-resident taxable person) and GSTR-6 (input service distributor). This statement indicates availability and non-availability of input tax credit to the taxpayer against each document filed by their suppliers and is made available to the taxpayers in the afternoon of 14th of every month

Availability of Input Tax Credit (ITC) for FY 2020-21- GST

1.As per Section 16(4) of CGST Act, 2017, no taxpayer shall take input tax credit in respect records (invoices and debit notes) for supply of goods or services (or both) for Financial Year 2020-21 after the due date of furnishing the return for the month of September 2021. The due date for the GSTR-3B for September 2021 is either 20th October 2021 for monthly filers and 22nd or 24th October 2021 depending on the State/UT of registration of the taxpayer. In view of the same, the following may kindly be noted:

i.)Records (invoice or debit notes) pertaining to Financial Year 2020-21 reported in GSTR-1 after due date of GSTR-3B of September 2021 will not reflect as “ITC Available” in GSTR-2B of the recipients. Such records will reflect in “ITC Not Available” section of GSTR-2B and such ITC shall in turn not be auto-populated in GSTR-3B.

ii.) Records (invoice or debit notes) pertaining to Financial Year 2020-21 reported in GSTR-1 after due date of GSTR-3B of September 2021 will also not reflect as “ITC as per GSTR-2A” in Table-8A of GSTR-9 of the recipients.

2.It is requested that the taxpayers may take note of the above and ensure that their records pertaining to Financial Year 2020-21 are reported on or before the due date of their GSTR-3B for the month September 2021, or for the quarter of July to September 2021 in case of quarterly GSTR-3B filers. Availment of ITC by the recipients contrary to the legal provisions in GST may entail action by the tax administrations in accordance with law.

UDIN DATE EXTENDED

CBDT extends the last date for updating UDINs for all the IT forms at the e-filing portal to 31st January, 2022

अपना Income Tax Return e-file करें 31st December, 2021 तक। #FileNow #ITR

.

GST Changes effective from 1st january 2022

Due date of Annual Compliance is extended

Module wise new functionalities deployed on the GST Portal for taxpayers

Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube channel for the benefit of the stakeholders.

To view module wise functionalities deployed on the GST Portal and webinars conducted/ Videos posted on our YouTube channel, refer to table below:

Thanking You,
DELIGHT CONSULTANCY SERVICES

Reporting of supplies notified under section 9(5) / 5(5) by E-commerce Operator in GSTR-3B

1. As per the GST Council decision to notify “Restaurant Service” under section 9(5) of the CGST Act, 2017 along with other services notified earlier such as motor cabs, accommodation and housekeeping services wherein the tax on such supplies would be paid by electronic commerce operator if such supplies made through it, Notification No. 17/2021-Central Tax (Rate) and 17/2021-Integrated Tax (Rate) dated 18.11.2021 have been issued. Accordingly, the tax on supplies of restaurant service supplied through e-commerce operators, shall be paid by the e-commerce operator with effect from the 1st January, 2022.
2. In light of the above, E-commerce operator and registered person would report taxable supplies notified under section 9(5) of CGST Act, 2017 and similar provisions in IGST/SGST/UTGST Act in the following manner.

1. Supplies reported by	Reporting in Form GSTR-3B
   Supplies under 9(5) reported by ECO	Table 3.1(a) of GSTR-3B
   Registered person/Restaurant supplying through ECO	Table 3.1(c) along-with nil and exempted supply

3. For more details, please refer to CBIC Circular No. 167/23/2021 dated 17.12.2021.

Thanking you,

Deployment of Interest Calculator in GSTR-3B

For seeing an illustration of interest computation in GSTR-3B by the system with sample values & screenshots, click here

1. The new functionality of interest calculator in GSTR-3B is now live on the GST Poral.


2. This functionality will facilitate & assist the taxpayers in doing self-assessment. This functionality will arrive at the system computed interest on the basis of the tax liability values declared by the taxpayers, along with the details about the period to which it pertains. The interest appliable, if any, will be computed after the filing of the said GSTR-3B and will be auto-populated in the Table-5.1 of the GSTR-3B of the next tax-period. The facility would be similar to the collection of Late fees for GSTR-3B, filed after the Due date, posted in the next period’s GSTR-3B. This functionality will inform the taxpayers about the manner of system computed interest for each tax-head and hence will assist the taxpayers in doing correct computation of interest for the tax liability of any past period declared in the GSTR-3B for the current tax period.


3. For more details, please refer to the detailed advisory regarding the functionality, click here
4. This functionality will further improve ease of filing return under GST and is, therefore, in the direction of further reducing the compliance burden for taxpayers.

LAST DATE TO FILLING OF INCOME TAX RETURN IS 31ST MARCH 2022

LAST DATE COMING 
File your Income tax return Now 
For more Information Contact:- 
Delight consultancy services Vimal Kumar 
Akharaghat Zeromile Road Muzaffarpur Bihar (842001)

CBDT extended date for filing Form 10AB till 30th September, 2022.

CBDT extends the last date for filing of Form No.10AB for seeking registration or approval under Section 10(23C), 12A or 80G of the IT Act,1961. The application for registration or approval in Form No. 10AB can be filed upto 30th September, 2022. Details in the Press Release.

Aadhaar PAN linking date extended

Aadhaar PAN linking date extended till 31st March 2023 subject to payment of fee for Rs. 500/- till 30th June 2022 and Rs. 1,000/- thereafter.

12A & 80G CERTIFICATE @ Rs 10,000/- Only

Get your 12ab &80G certificate within 15 days for your NGOs @Rs 10000/-Only
Hurry Up

ITR 1, ITR 2 and ITR 4 for AY 2022-23 is enabled

E-filing of ITR 1, ITR 2 and ITR 4 for AY 2022-23 is enabled ( ITR-1 & ITR-4 offline & online both, ITR-2-only offline). Taxpayers can download ITR Offline Utility through “Downloads” Menu option, fill and file the ITR through the same. 

UDIN update functionality is enabled

UDIN update functionality is enabled for Forms filed from June 2021 onwards. Forms filed in April and May 2021 will be enabled shortly for UDIN update. Refer Process document for updating UDIN.

Aadhaar PAN linking date extended till 31st March 2023

Aadhaar PAN linking date extended till 31st March 2023 subject to payment of fee for Rs. 500/- till 30th June 2022 and Rs. 1,000/- thereafter.

Module wise new functionalities deployed on the GST Portal for taxpayers

Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube channel for the benefit of the stakeholders.

To view module wise functionalities deployed on the GST Portal and webinars conducted/ Videos posted on our YouTube channel, refer to table below:

Enhanced Registration application user interface (UI)

i. User Interface (UI) with respect to the address fields in the Registration Application GST REG-01 has been enhanced as follows:-

• Incorporation of a map tile along with a drag and drop facility of address pinhead on to the exact location of the applicant’s address.
• Once selected, the details will automatically fill in the various address input fields given in the application.
• Address fields have been linked so as to auto- fill other macro level address entry fields based on the entry in one of such fields particularly PIN Codes. For example; on entering the PIN code, the corresponding State and Districts will get auto- filled.
• The user can also directly fill-up the address input fields which are now aided with suggestive address input dropdowns from which the user can select the appropriate/relevant address field(s). This action will reduce errors in the address texts and will also ease the filling up of the appropriate address input fields by the user.
• The address fields have been segregated appropriately to reduce confusions while entering the relevant inputs under various address heads.
• Based on the address entries given by the user, the Latitude/ Longitude of the address will get auto populated which is non-editable.

ii.For more information on the Registration Application, please click here.

Auto-population of e-invoice details into GSTR-1

1. Generation of e-invoice is mandatory for certain class of taxpayers, as notified by the Government. These taxpayers are required to prepare & issue their e-invoices by reporting their invoice data in the prescribed format (e-invoice schema in FORM GST INV-01) and reporting the same on the Invoice Registration Portal (IRP). Invoices reported successfully on the IRP are given a unique Invoice Reference Number (IRN). The documents (invoices, debit notes, credit notes) reported on the IRP are then transmitted electronically to the GST system and are auto-populated in the respective tables of GSTR-1.


2. For a detailed advisory regarding auto-population of e-invoice data into GSTR-1 tables, please click here.

FORM LIVE IN INCOME TAX RETURN

Form 26A, Form 27BA, Form 10BD and Form 10BE are available for filing on the portal.

Reporting 6% rate in GSTR-1

1. A new tax rate of 6% IGST or 3% CGST+ 3% SGST has been introduced on certain goods vide Notification No. 02/2022 dated 31st March 2022. Changes are being made on the GST portal to include this rate in GSTR-1. As a temporary measure, taxpayers who have to report goods at this rate may do so by reporting the entries in the 5% heading and then manually increasing the system computed tax amount to 6%. This can be done by entering the value in the ‘Taxable value’ column next to 5% tax-rate and then increasing the system computed tax-amount to 6% IGST or 3% CGST + 3% SGST in the ‘Amount of Tax’ column under the relevant Table, namely B2B, B2C or Export, as applicable. This will ensure that correct tax amount is reported in GSTR-1. Meanwhile, this rate will be made available on the GST portal shortly.

Form 3CA-3CD and 3CB-3CD for AY 2022-23 is enabled

E-filing of Tax Audit Report Form 3CA-3CD and 3CB-3CD for AY 2022-23 is enabled. Taxpayers can download Offline Utility through “Downloads” Menu option

Annual Aggregate Turnover (AATO) computation for FY 2021-22

The functionality of AATO for the FY 2021-22 has now been made live on taxpayers’ dashboards with the following features:

• The taxpayers can view the exact Annual Aggregate Turnover (AATO) for the previous Financial Year (FY).


• The taxpayers can also view the Aggregate Turnover of the current FY based on the returns filed till date.


• The taxpayers have also been provided with the facility of turnover updation in case taxpayers feel that the system calculated turnover displayed on their dashboard varies from the turnover as per their records.


• This facility of turnover update shall be provided to all the GSTINs registered on a common PAN. All the changes by any of the GSTINs in their turnover shall be summed up for computation of Annual Aggregate Turnover for each of the GSTINs.


• The taxpayer can amend the turnover twice within the month of May, 2022. Thereafter, the figures will be sent for review of the Jurisdictional Tax Officer who can amend the values furnished by the taxpayer wherever required.

Enhanced Registration application user interface (UI)

i. User Interface (UI) with respect to the address fields in the Registration Application GST REG-01 has been enhanced as follows:-

• Incorporation of a map tile along with a drag and drop facility of address pinhead on to the exact location of the applicant’s address.
• Once selected, the details will automatically fill in the various address input fields given in the application.
• Address fields have been linked so as to auto- fill other macro level address entry fields based on the entry in one of such fields particularly PIN Codes. For example; on entering the PIN code, the corresponding State and Districts will get auto- filled.
• The user can also directly fill-up the address input fields which are now aided with suggestive address input dropdowns from which the user can select the appropriate/relevant address field(s). This action will reduce errors in the address texts and will also ease the filling up of the appropriate address input fields by the user.
• The address fields have been segregated appropriately to reduce confusions while entering the relevant inputs under various address heads.
• Based on the address entries given by the user, the Latitude/ Longitude of the address will get auto populated which is non-editable.

ii.For more information on the Registration Application, please click here.

Deployment of Interest Calculator in GSTR-3B

For seeing an illustration of interest computation in GSTR-3B by the system with sample values & screenshots, click here

1. The new functionality of interest calculator in GSTR-3B is now live on the GST Poral.


2. This functionality will facilitate & assist the taxpayers in doing self-assessment. This functionality will arrive at the system computed interest on the basis of the tax liability values declared by the taxpayers, along with the details about the period to which it pertains. The interest appliable, if any, will be computed after the filing of the said GSTR-3B and will be auto-populated in the Table-5.1 of the GSTR-3B of the next tax-period. The facility would be similar to the collection of Late fees for GSTR-3B, filed after the Due date, posted in the next period’s GSTR-3B. This functionality will inform the taxpayers about the manner of system computed interest for each tax-head and hence will assist the taxpayers in doing correct computation of interest for the tax liability of any past period declared in the GSTR-3B for the current tax period.


3. For more details, please refer to the detailed advisory regarding the functionality, click here
4. This functionality will further improve ease of filing return under GST and is, therefore, in the direction of further reducing the compliance burden for taxpayers.

ITR5 is also now available for efiling

ITR5 is also now available for efiling. Excel offline Utility for preparing and filing ITR 5 is released. Please click Downloads | Income Tax Department to access and download the same. Once prepared, you can upload the JSON at Income-tax website.

E-filing of Updated ITR u/s 139(8A) has also been enabled

E-filing of Updated ITR u/s 139(8A) has also been enabled for ITR 5 & 6 for AY 2020-21 and AY 2021-22 using Excel utility. Refer details in News section. Please click Downloads | Income Tax Department to access and download the same for clicking respective AY folder. Once Updated ITR is prepared, you can upload the XML/JSON by logging into Income-tax website.

time limit for verification of ITR from 120 days to 30 days

DGIT (S) Notification No 5/2022 issued for Reduction of time limit for verification of ITR from 120 days to 30 days of transmitting the data of ITR electronically. Refer Detailed Notification.

new record has been created of over 72.42 lakh (7.24m) ITRs filed

A new record has been created of over 72.42 lakh (7.24m) ITRs filed on a single day. About 5.83 crore ITRs have been filed till 31st July, 2022. Click here for the details.

INCOME TAX UPDATE

Bank of Baroda has been migrated from OLTAS e-Payment of Taxes at NSDL to e-Pay Tax facility at the e-Filing portal for payment of taxes henceforth.

INCOME TAX UPDATE

All PAN holders, who do not come under the exempt category as per Notification No. 37/2017, dated 11th May, 2017 and have not linked their Aadhaar with PAN yet, are requested to do so immediately. Failure to do so will lead to the unlinked PAN becoming inoperative

INCOME TAX UPDATE

From AY 2023-24 onwards, Form 26 AS display only TDS/TCS data. Other taxes like advance tax, Self-assessment tax, refund etc., would be available in AIS (Annual information statement) 

HSN Code Reporting in e-Invoice on IRPs Portal

Dear Taxpayers,

1. We would like to bring to your attention notification no. 78/2020 – Central Tax dated 15th October 2020. As per the above-said notification, it is now mandatory for taxpayers to report a minimum of six-digit valid HSN code for their outward supplies having AATO of more than 5 crores in any previous financial year.

2. We would like to inform you that this requirement has already been implemented in the GST system, and we are now in the process of implementing the same at IRPs portal in collaboration with our IRP partners including NIC. It is further suggested that in case wherever valid six digit HSN code is not available, a corresponding valid eight digit HSN code be reported instead of artificially creating six digit HSN code.

3. We understand that this requirement may require changes to your systems as well. We would like to assure you that we intend to provide sufficient time for taxpayers and IRP partners to make the necessary changes to comply with this requirement.

4.We will communicate the exact date of implementation to you shortly.

Thanking You,

Advisory for the taxpayer wishing to register as “One Person Company” in GST

As per provision of section 2(62) of The Companies Act, 2013 “One Person Company” is defined as a company which has only one person as member.

Some issues have been raised by the persons registering as ‘One Person Company’ while they take GST registration. Upon analysis, it has been noticed that the option of choosing One Person Company is not there in form notified by CGST/SGST Acts and hence not available on the GSTN portal also.

As a work around, it is advised that in the ‘Part B’ of GST Registration Form ‘REG-01’, applicant may select (Constitution of Business under ‘Business Details’ tab using dropdown list) option “Others”, if the taxpayer wants to register for GST as “One Person Company”. After selecting option as “Others”, the applicant shall also mention “One Person Company” in the text field and follow the steps for a normal registration application to complete the process.

In case of any further issues, it is advised to raise ticket at self help portal.

Thanking You,

itr form Live for AY 2023-24

1-Income-tax Returns Form ITR 1 and ITR 4 are enabled at the portal in Online mode with prefilled data.
2-Excel Utility of ITR-2 for AY 2023-24 is available for filing.
3-Excel Utility of ITR-3 for AY 2023-24 is available for filing

INCOME TAX RETURN UPDATE AY 2023-24

. 1-Excel Utility of ITR 3 for AY 2023-24 is live now!!
   2. ITR 1 and ITR 4 for AY 23-24 are enabled for filing in Online mode at e-filing portal.
   3. Excel Utility of ITR 2 for AY 2023-24 is live now!!
   4. Excel utilities of ITR 1 and ITR 4 for AY 2023-24 are live now!!  

UPCOMING GST DUE DATE

Facility of enrolment for supply of goods through e-commerce operators by GST un-registered suppliers.

1.In terms of the recent amendments to the Act and the rules and notification number 34/2023 dated 31.07.2023, persons supplying goods through e-commerce operators shall be exempt from mandatory registration under the CGST Act even if they supply goods through e-commerce operators (ECO) if they satisfy the following conditions:

         (a)such person is engaged in the supply of goods through the ECO and such supplies are made only in one State/UT,

         (b)such person does not make any inter-state supply,

         (c)the said person has a Permanent Account Number (PAN) under the Income Tax Act, 1961,

         (d)such persons shall declare his PAN (which shall be validated) on the common portal (i.e. GST Portal) along with the address of his place of business and the name of the State/UT or Union territory before making such supplies,

         (e)such person has been granted an enrolment number on the common portal upon validation of his PAN before which he shall not make any such supply through any ECO.

2.GSTN has developed the necessary functionality for enrolment of unregistered persons and the same is available on the portal. Accordingly, unregistered person desirous of enrolling on the GST portal for making supplies of goods through ECOs in any one State/UT are hereby advised to follow the path/procedure specified below:

         •Visit the GST Portal at https://www.gst.gov.in/ and click the GST Portal link

         •Select the “User Services” Tab and choose “Generate User Id for Unregistered Applicant”

         •Click “Yes” on the Warning window which asks you to Continue

         •Check the “To apply as a supplier to e commerce operators” box

         •Proceed to fill the Form that opens on your screen

         •Upon successful validation of your PAN the enrolment number will be generated by the portal.

ADVISORY: MERA BILL MERA ADHIKAAR SCHEME

Dear Consumers /users,

1.As per the direction from the Government, the GSTN has developed and launched a mobile application (available on iOS and Android platforms) and also a web portal for the “Mera Bill Mera Adhikaar” scheme.

2.This scheme will be implemented from 1st September, 2023 initially in the States of Gujarat, Assam, Haryana and UTs of Puducherry and Daman & Diu and Dadra & Nagar Haveli, as per the policy decision of the Government.

3.Mobile Application and Web Portal:

  • The mobile application is available for download on both iOS and Android platforms and links are given below.

  a. Android Link: https://play.google.com/store/apps/details?id=com.gstn.msma

  b. iOS Link:
https://apps.apple.com/in/app/mera-bill-mera-adhikaar/id6450875616

  c. The web portal can be accessed at:
https://web.merabill.gst.gov.in

4.User Manual: For ease of use and to guide taxpayers through the process of participating in the scheme via the mobile application or web portal, a detailed user manual is available at the link below for your reference:

  •User Manual Download Link:
       https://tutorial.gst.gov.in/downloads/news/mbma_user_manual_18_august_2023_final.pdf

5.Please ensure that you download the mobile application only from the Google Play store and Apple App store and access the web portal through the official link provided above to avoid any spurious application of a fraudulent entity.

6.Please refer to the Policy Document for MBMA related policy matters with reference to broad guidelines for its implementation.

DUE DATE EXTENDED FOR ITR

The due date for filing Return of Income in ITR-7 for A.Y. 2023–24 has been extended by CBDT from October 31st to November 30th, 2023. Refer CBDT Circular No. 16/2023 dated September 18th, 2023.

FILLINF OF 10BB DATE

The due date for filing Audit Reports in Form 10B/Form 10BB for A.Y. 2023–24 has been extended by CBDT from September 30th to October 31st, 2023. Refer CBDT Circular No. 16/2023 dated September 18th, 2023

FILLING OF INCOME TAX RETURN

CLICK 

https://eportal.incometax.gov.in/iec/foservices/#/login

Income Tax Return Form Live

ITR-1, ITR-2, ITR-3, ITR-4 & ITR-6 for AY 2024-25 are enabled for filing in offline as well as Online mode at e-filing portal ! Excel Utilities of ITR-1, ITR-2, ITR-3, ITR-4 and ITR-6 for AY 2024-25 are also live now.