GST Calendrer For the FY 2021

Compliance calendar in Details for the month of Jan 2021

www.carajput.com; Important date of GST

Compliance calendar in Details for the month of Feb 2021

www.carajput.com; GST Return-Compliances calendar

Compliance calendar in Details for the month of March 2021

www.carajput.com; GST Return-Compliances calendar for March
www.carajput.com; GST Return-Compliances calendar for March

10th March 2021

  • (For TCS collection by E-Commerce Operators Under section 52)- GSTR-8 for the month of February 2021
  • (For TDS Deductors Under section 51)- GSTR-7 for the month of February 2021

Read more about: ITC on Marketing Expenses/Sales Promotion Scheme 

Read more about: All about GST Offenses, Penalties & Appeals

11th March 2021

  • (For Monthly Taxpayers)- GSTR-1for the month of February 2021 – Notification No. 83/2020 – CT

13th March 2021

  • (To pass ITC by QRMP Taxpayers) – IFF for the month of February 2021 – Rule 59(2)
  • (For Input Service Distributors – Rule 65 & 39) – GSTR-6for the month of February 2021

20th March 2021

  • (For all taxpayers except QRMP Scheme – Rule 61)- GSTR-3B for the month of February 2021
  • (For Non Resident Taxpayers – Rule 63) – GSTR-5for the month of February 2021
  • (For OIDAR Service Providers – Rule 64) – GSTR-5Afor the month of February 2021

25th March 2021

  • Taxpayers have a choice to pay either –
  1. A) Equivalent to 35% of tax paid in cash for Dec month OR
  2. B) Self Assessment basis subject to interest on short payment of taxes. (Notification No.85/2020 – CT)
  • Monthly tax payment for February 2021 under QRMP or Quarterly Return Monthly Payment Scheme (Rule 61).

Compliance calendar in Details for the month of April 2021

www.carajput.com; GST Return- IT important date

Compliance calendar in Details for the month of May 2021

Compliance calendar in Details for the month of Aug 2021

Statutory Compliance Calendar for August 2021

S. No. Statue Purpose Event Details Compliance Period Original date Extended Date
1. Ministry of Corporate Affairs All forms  forms that are to be filed between the period of 1st April 2021 and 31st July 2021 Ministry of Corporate Affairs issued a notification stating that the forms that are to be filed between the period of 1st April 2021 and 31st July 2021 can be filed by 31st August 2021. FY 2020-21 01.04.2021 to 31.07.2021 31-Aug-2021
2. Labour Law Providend Fund / ESI Due Date for payment of Provident fund and ESI contribution for the previous month. Jul-21 15-Aug-2021 15-Aug-2021
3. GOODS AND SERVICES TAX GSTR-1 1.Registered person, with aggregate turnover of less than Rs 5 Cr during last year, opted for monthly filing of return under QRMP2. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during last Year. July, 2021 11-Aug-2021 11-Aug-2021
4. GOODS AND SERVICES TAX Details of outward supply-IFF Invoice furnishing facility for July, 2021 is available for registered person with turnover less than Rs. 5 Cr & opted for quarterly filing of return. Jul-21 13-Aug-2021 13-Aug-2021
5. GOODS AND SERVICES TAX GSTR -6 Due Date for filing return by Input Service Distributors. Jul-21 13-Aug-2021 13-Aug-2021
6. GOODS AND SERVICES TAX GSTR – 3B Due Date for filling GSTR – 3B return for the month of July, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year July, 2021 20-Aug-2021 20-Aug-2021
7. GOODS AND SERVICES TAX GSTR -5 GSTR -5 to be filed by Non-Resident Taxable Person for the previous month. Jul-2021 20-Aug-2021 20-Aug-2021
8. GOODS AND SERVICES TAX GSTR -5A GSTR -5A to be filed by OIDAR Service Providers for the previous month. Jul-2021 20-Aug-2021 20-Aug-2021
9. GOODS AND SERVICES TAX GSTR – 3B-X State* Due Date for filling GSTR – 3B return for the month of July, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GOODS AND SERVICES TAXR-3B Jul-2021 22-Aug-2021 22-Aug-2021
10. GOODS AND SERVICES TAX GSTR – 3B-Y State** Due Date for filling GSTR – 3B return for the month of July, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GOODS AND SERVICES TAXR-3B Jul-2021 24-Aug-2021 24-Aug-2021
11. GOODS AND SERVICES TAX GSTR Challan payment if no sufficient ITC available GOODS AND SERVICES TAX Challan Payment for taxpayer, with aggregate turnover of less than INR 5 Crores during preceeding year, who has opted for quarterly filing of returns. Jul-2021 25-Aug-2021 25-Aug-2021
12. GOODS AND SERVICES TAX GST return for pending Period-Amensty Scheme Filing of Pending GOODS AND SERVICES TAX return with reduced penalty under Amensty Scheme July, 2017 to April, 2021 01.6.2021 to 31.08.2021 31-Aug-2021
13. GOODS AND SERVICES TAX GSTR -7- TDS return under GOODS AND SERVICES TAX GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GOODS AND SERVICES TAX. Jul-2021 10-Aug-2021 10-Aug-2021
14. GOODS AND SERVICES TAX GSTR -8- TCS return under GOODS AND SERVICES TAX ACT GSTR -8 is a return to be filed by the e-commerce operators who are required to deduct Tax collected at source) under GOODS AND SERVICES TAX. Jul-2021 10-Aug-2021 10-Aug-2021
15. Income Tax Tax deduction at source challan cum statement Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M for the month of July, 2021 Jul-2021 30-Aug-2021 30-Aug-2021
16. Income Tax Payment of tax under vivad se vishwas scheme Vivad se Vishwas Scheme – Settling tax disputes between individuals and the income tax department. Payment under this scheme last date was extended to 30th June, 2021wihtout late fee (vide Notification S.O. 1704 (E), dated 27-04-2021), it is further extended from 30th June, 2021 to 31st August, 2021without additional charge (vide Circular no. 12/2021, dated 25-06-2021) 30-06-2021 31-Aug-2021
17. Income Tax Filing of declaration in Form 15G/15H Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2021. The due date for uploading declarations has been extended from July 15, 2021 to August 31, 2021 vide Circular no. 12/2021, dated 25-06-2021 Q1 FY 2021-22 15-Jul-2021 31-Aug-2021
18. Income Tax Tax deduction at source/ tax collected at source Liability Deposit Due date of depositing Tax deduction at source/ tax collected at source liabilities for previous month. Jul-2021 7-Aug-2021 7-Aug-2021
19. Income Tax Tax deduction at source/ tax collected at source Liability Deposit Due date of depositing Tax deduction at source/ tax collected at source liabilities for the period April to June for quarterly deposit of TDS under section 192, 194A, 194D or 194H Jul-2021 7-Aug-2021 7-Aug-2021
20 Income Tax TDS Certificate Due date for issue of Tax Deduction at source Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of April, 2021 Jul-2021 14-Aug-2021 14-Aug-2021
21. Income Tax TDS Certificate Quarterly Tax deduction at source certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2021 Q1 FY 2021-22 15-Aug-2021 15-Aug-2021
22. Income Tax Furnishing Form 24G Due date of furnishing of Form 24G by an office of the Government where Tax deduction at source/ tax collected at source  for the month of July, 2021 has been paid without the production of a challan Jul-2021 15-Aug-2021 15-Aug-2021
23 Others Registration on Udyam Portal Ministry of Micro, Small and Medium Enterprises’ registered prior to 30th June 2020, there MSME registration shall remain valid only up to 31st March, 2021, i.e., after this date it is mandatory for each and every enterprise to register itself on Udyam portal. 1st April, 2021 onwards 01-04-2021 onwards
*Note 1: Not Opting for QRMP Scheme- Due Date for filling GOODS AND SERVICES TAXR – 3B with Annual Turnover up to 5 Crore in State 1 Group (Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Gujarat, Maharashtra, Karnataka, Goa, Kerala,  Lakshadweep, Puducherry, Andaman and Nicobar Islands, Chhattisgarh, Madhya Pradesh)

**Note 2: Not Opting for QRMP Scheme- Due Date for filling GOODS AND SERVICES TAXR – 3B with Annual Turnover up to 5 Crore in State 2 Group (Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Punjab, Uttarakhand, ,  Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Haryana, Rajasthan, Meghalaya, Assam, West Bengal, Himachal Pradesh, Uttar Pradesh, Bihar, Sikkim, Delhi).

Compliance calendar in Details for the month of Sept 2021

 

Compliance calendar in Details for the month of Oct 2021

 

Compliance calendar in Details for the month of Nov 2021

S. No. Statue Purpose Compliance Period Due date Compliance Details
1 Income Tax TDS/TCS Liability Deposit Oct-21 7-Nov-21 Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
2 GST GSTR-7- TDS return under GST Oct-21 10-Nov-21 GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
3 GST GSTR-8- TDS return under GST Oct-21 10-Nov-21 GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4 GST GSTR-1 Oct-21 11-Nov-21 “1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year.

2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP”

5 GST GSTR-1 Oct-21 13-Nov-21 Invoice furnishing facility for October, 2021 is available for registered person with turnover less than INR 5 Crores and opted for quarterly filing of return under QRMP.
6 GST GSTR -6 Oct-21 13-Nov-21 Due Date for filing return by Input Service Distributors.
7 Income Tax TDS Certificate July- September 2021 15-Nov-21 Due date of TDS Certificate in case of Tax deducted in case of other than salary for the quarter ending September 2021
8 Income Tax TDS Certificate Sep-21 14-Nov-21 Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of September 2021
9 Labour Law Providend Fund / ESI Oct-21 15-Nov-21 Due Date for payment of Provident fund and ESI contribution for the previous month.
10 Income Tax Form 3BB by Stock Exchange Oct-21 15-Nov-21 Form 3BB is the monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of October 2021
11 Income Tax Furnishing Form 24G Oct-21 15-Nov-21 Timeline of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of October, 2021 has been paid without the production of a challan
12 Income Tax TDS Challan cum Statement Oct-21 30-Nov-21 Timeline date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM,  in the month of October, 2021
13 Income Tax Form- 3CEAA FINANCIAL YEAR 2020-21 30-Nov-21 3CEAA is required to be filed electronically with the Director General of Income Tax (Risk Assessment)
14 Income Tax Form- 3CEFA FINANCIAL YEAR 2020-21 30-Nov-21 To exercise option of safe harbour rules for International transaction by furnishing Form 3CEFA.
15 Income Tax Form- 3CEFB FINANCIAL YEAR 2020-21 30-Nov-21 To exercise option of safe harbour rules for Domestic transaction by furnishing Form 3CEFB.
16 Income Tax Form- 64 FINANCIAL YEAR 2020-21 30-Nov-21 Statement of income distribution by Venture Capital Company or venture capital fund in respect of income distributed during previous Year 2020-21 (Form No. 64)
17 Income Tax Form- 64A FINANCIAL YEAR 2020-21 30-Nov-21 deadline for filing of statement of income distributed by business trust to unit holders during the financial year 2020-21.
18 Income Tax Form- 64D FINANCIAL YEAR 2020-21 30-Nov-21 Statement to be furnished in Form No. 64D by Alternative Investment Fund (AIF) to Principal CIT or CIT in respect of income distributed (during previous year 2020-21) to units holders
19 Income Tax Submit copy of Audited Accounts, in case of any International/specified transaction,  to the Secretary, Department of Scientific and Industrial Research FINANCIAL YEAR 2020-21 30-Nov-21 Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB).
20 Income Tax Form 3CEB FINANCIAL YEAR 2020-21 30-Nov-21 Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction.
21 GST GSTR – 3B Oct-21 20-Nov-21 Due Date for filling GSTR – 3B return for the month of October, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year
22 GST GSTR -5 Oct-21 20-Nov-21 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
23 GST GSTR -5A Oct-21 20-Nov-21 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
24 GST GSTR – 3B-X State* Oct-21 22-Nov-21 Timeline for filling GSTR – 3B return for the month of October, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B
25 GST GSTR – 3B-Y State** Oct-21 24-Nov-21 Due Date for filling GSTR – 3B return for the month of October, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B
26 GST GST Challan payment if no sufficient ITC available Oct-21 25-Nov-21 GST Challan Payment for taxpayer, with aggregate turnover of less than INR 5 Crores during preceeding year, who has opted for quarterly filing of returns.
27 GST GST Amensty Scheme July 2017 to April, 2021 30-Nov-21 One time option is provided to file pending GST returns with reduced late fee for the period of July, 2017 to April, 2021.
28 Company Law PAS-6 April-September 2021 29-Nov-21 Reconciliation of Share Capital Audit Report to be filed after 60 days from the end of each half-year by unlisted public companies.

* Category X states-Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh, the Union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

** Category Y States-Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

Compliance calendar in Details for the month of Dec 2021

S. No. Statue Purpose Compliance Period Due date Compliance Details
1 Income Tax TDS/TCS Liability Deposit Nov-21 7-Dec-21 Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for previous month.
2 GST GSTR-7 Nov-21 10-Dec-21 GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
3 GST GSTR-8 Nov-21 10-Dec-21 GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
4 GST GSTR-1 Nov-21 11-Dec-21 “1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceeding year.
2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP”
5 GST GSTR-1 under IFF Nov-21 13-Dec-21 Invoice furnishing facility for November, 2021 is available for registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.
6 GST GSTR -6 Nov-21 13-Dec-21 Due Date for filing return by Input Service Distributors.
7 Income Tax TDS Certificate Oct-21 15-Dec-21 Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of October 2021
8 Labour Law Providend Fund / ESI Nov-21 15-Dec-21 Due Date for payment of Provident fund and ESI contribution for the previous month.
9 Income Tax Form 24G Nov-21 15-Dec-21 Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of November, 2021 has been paid without the production of a challan
10 Income Tax Advance Tax-3rd Installement FY 2021-22 15-Dec-21 Due date for payment of 3rd Installement of Advance Tax for FY 2021-22
11 Income Tax TDS Challan cum Statement Nov-21 30-Dec-21 Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM,  in the month of November, 2021
12 Income Tax Income Tax Return FY 2020-21 31-Dec-21 “Return of income for the assessment year 2021-22 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies or (d) an assessee who is required to furnish a report under section 92E.

The due date for furnishing of return of income for Assessment Year 2021-22 has been extended from July 31, 2021 to September 30, 2021 vide Circular no. 9/2021, dated 20-05-2021

The due date for furnishing of return of income for Assessment Year 2021-22 has been further extended from September 30, 2021 to December 31, 2021 vide Circular no. 17/2021, dated 09-09-2021”

13 Income Tax Income Tax Return FY 2020-21 31-Dec-21 “Return of income for the assessment year 2021-22 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)

The due date for furnishing of return of income for Assessment Year 2021-22 has been extended from November 30, 2021 to December 31, 2021 vide Circular no. 9/2021, dated 20-05-2021”

14 Income Tax Equalisation Levy Statement FY 2020-21 31-Dec-21 “Furnishing of Equalisation Levy statement for the Financial Year 2020-21

The due date for furnishing of Equalisation Levy statement has been extended from June 30, 2021 to July 31, 2021 vide Circular no. 12/2021, dated 25-06-2021

The due date for furnishing of Equalisation Levy statement has been extended from July 31, 2021 to August 31, 2021 vide Circular no. 15/2021, dated 03-08-2021

The due date for furnishing of Equalisation Levy statement has been further extended from August 31, 2021 to December 31, 2021 vide Circular no. 16/2021, dated 29-08-2021”

15 Income Tax Form 15G/15H July- September 2021 31-Dec-21 “A self-declaration form for seeking non-deduction of TDS on specific income as annual income of the tax assessee is less than the exemption limit. Upload declarations received from recipients in Form No. 15G/15H during the quarter ending September, 2021

The due date for uploading declarations has been further extended from October 15, 2021 to December 31, 2021 vide Circular no. 16/2021, dated 29-08-2021”

16 GST GSTR – 3B Nov-21 20-Dec-21 Due Date for filling GSTR – 3B return for the month of November, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year
17 GST GSTR -5 Nov-21 20-Dec-21 GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.
18 GST GSTR -5A Nov-21 20-Dec-21 GSTR-5A to be filed by OIDAR Service Providers for the previous month.
19 GST GSTR – 3B-X State* Nov-21 22-Dec-21 Due Date for filling GSTR – 3B return for the month of November, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B
20 GST GSTR – 3B-Y State** Nov-21 24-Dec-21 Due Date for filling GSTR – 3B return for the month of November, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B
21 GST GST Challan payment Nov-21 25-Dec-21 GST Challan Payment for taxpayer, with aggregate turnover of less than INR 5 Crores during preceeding year, who has opted for quarterly filing of returns.
22 Company Law ADT-1 FY 2021-22 14-Dec-21 ADT-1 is an intimation to RoC about appointment of auditor and same should be filed within 15 days from date of conclusion of Annual General Meeting. Due date of holding AGM for F.Y. 2020-21 has been extended upto 30.11.2021
23 GST GSTR-9 FY 2021-22 31-Dec-21 GSTR-9 is Annual Return applicable for registered person with aggregate turnover exceeding INR 2 Crores during the F.Y. 2020-21. However, registered person with aggregate turnober upto INR 2 Crores have option to file GSTR-9.
24 GST GSTR-9C FY 2021-22 31-Dec-21 GSTR-9C is reconciliation statement applicable for registered person with aggregate turnover exceeding INR 5 Crores during the F.Y. 2020-21.
25 Company Law AOC-4 FY 2021-22 30-Dec-21 AOC-4 is filed for filing Financial statements and other documents with RoC and same must be filed within 30 days from date of conclusion of Annual General Meeting.
26 Company Law Form 8 FY 2021-22 30-Dec-21 Form-8 is filed by every LLP to inform RoC about Financial Statement of LLP.

* Category X states-Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh, the Union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
** Category Y States-Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

Rajput Jain & Associates

Rajput Jain & Associates is a Chartered Accountants firm, with it's headquarter situated at New Delhi (the capital of India). The firm has been set up by a group of young, enthusiastic, highly skilled and motivated professionals who have taken experience from top consulting firms and are extensively experienced in their chosen fields has providing a wide array of Accounting, Auditing, Taxation, Assurance and Business advisory services to various clients and their stakeholders. Rajput jain & Associates, a professional firm, offers its clients a full range of services, To serve better and to bring bucket of services under one roof, the firm has merged with it various Chartered Accountancy firms pioneer in diversified fields. We have associates all over India in big cities. All our offices are well equipped with latest technological support with updated reference materials. We have a large team of professionals other than our Core Team members to meet the requirements of our prospective clients including the existing ones. However, considering our commitment towards high quality services to our clients, our team keeps on growing with more and more associates having strong professional background with good exposure in the related areas of responsibility.

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