/** * The main template file * * This is the most generic template file in a WordPress theme * and one of the two required files for a theme (the other being style.css). * It is used to display a page when nothing more specific matches a query. * E.g., it puts together the home page when no home.php file exists. * * @link https://developer.wordpress.org/themes/basics/template-hierarchy/ * * @package WordPress * @subpackage Tally * @since 1.0.0 */ ?>
Smt. Nirmala Sitharaman held 35th GST Council Meeting 3 months after the 34th council meeting. This was the first time that the meeting was held after BJP came back into power. There were a number of decisions that were taken by the GST Council to bring about some changes in the Indian economy. Below are the key highlights from the 35th GST Council Meeting held on June 21, 2019 in New Delhi.
Return Period | Large Taxpayer (> 5 Crore) | Small Taxpayer |
July to Sep 2019 |
Trial Period for Annx-1 and Annx-2 GSTR-1 and GSTR-3B is applicable |
Trial Period for Annx-1 and Annx-2 GSTR-1 and GSTR-3B is applicable |
October 2019 |
Annx-1 is mandatory GSTR-3B is applicable |
Annx-1 is applicable – To be filed for OND in Jan 2020 PMT-08 to be filed with payment GSTR-3B is NOT applicable |
November 2019 |
Annx-1 is mandatory GSTR-3B is applicable |
Annx-1 is applicable – To be filed for OND in Jan 2020 PMT-08 to be filed with payment GSTR-3B is NOT applicable |
December 2019 |
Annx-1 is mandatory RET-01 for Dec to be filed in Jan 2020 |
Annx-1 is applicable – To be filed for OND in Jan 2020 GSTR-3B is NOT applicable |
January 2020 |
RET-01 for December 2019 Annx-1 is mandatory |
RET-01 for OND 2019 Annx-1 to be uploaded for OND 2019 |
Form Annx-2 is allowed for viewing from October 2019 but no action allowed in October-November 2019. |
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