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TIP: Ministry accept Two options for name approval.
Under the GST Act, Each and every GST Registered person has to file GST Returns Monthly in GSTR 3B Form and GSTR -1 Form. These Returns filings are mandatory under the provisions of law. GSTR-3B is filed on monthly basis having details of monhtly sales and purchase with tax payment. Non Filing of GST Returns result in penalty of Rs. 50 per day.
It is must to file the GST returns for any regular business for each month in GSTR 3B and Invoice Return in GSTR-1 and one annual return in GSTR-9.
Yes, it is permissible to cross utilize the goods and services under the CGST and it is also available for the SGST. But this is not permissible when the cross-utilization takes places on the inter-state level that is IGST.
Yes, they need to pay the Additional Duty of Exercise or the CVD and along with the Special Additional Duty or SAD. This is explained under the GST article 269A as it is mandatory to levied IGST on the imports.
It is mandatory to have the ISD for registration under GST in a state from where the person is making the taxable supply of goods and services. So, that he can freely distribute the credit in any state without the registration in the state or union territory.
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