Q. 137 I haven’t filled my gst since a year. How can I reduce fine ?

Ans. You are required to comply with return requirements along with tax payments with interest and late fee. 

Q. 136 1. A gst registered composite scheme dealer sales turnover rs:12 lacs show in ledger account books April to june-22 quarter.if dealer mistake sales turnover rs:nil declared in composite returns cmp-08 april-june-22 quarter filed. Question: Dealer sales turnover April to june-22 quarter mistake show procedure in composite returns cmp-08. 2. A retail pharmacy store business dealer new gst registered applied in gst act.dealer sales of medicines on MRP based to customers. Question: Dealer gst new registration benefits of composite or regular scheme gst tax purposes ?

Ans. 1. Under GST law, Form GST CMP-08 cannot be revised. The turnover not declared in the returns to be rectified by declaring the same in succeeding returns.

2. The composition scheme is simple, reduces compliance cost for the small taxpayers and lower tax rates. 

Q. 135 What is the process of E-commerce Registration ?

Ans.In order to get your ecommerce registration under GST, please follow below steps:-

• Apply to https://reg.gst.gov.in/registration/
• Declare PAN, Mobile No., and E-mail in Part-A of Form GST REG-01
• Validate your detail by OTP/E-mail
• Temporary Reference Number (TRN) would be generated
• Upload the required documents
• Access and fill in Part B using received number
• The Proper Officer starts verifying your documents
• The Proper Officer either rejects or accepts your application within 7 working days
• If any explanation is required you need to produce the documents required
• After all the clarifications GSTN number will be allotted to you