GSTR-3B is a simple form that summarizes a taxpayer’s returns every month. As a taxpayer, you will need to fill in the details and submit the form on a monthly basis all along the nine months starting from July
This means that from 1st January 2022 onwards, if a monthly filer has not filed the GSTR-3B for the preceding month, then such taxpayer will not be allowed to file the GSTR-1 for the subsequent month, till the GSTR-3B for the preceding month is filed. This functionality will be imple...
There is a late fee of Rs. 100 per day per Act. The CGST and the SGST have a late fee of Rs. 100 each. Rs.5000 rupees is the maximum amount. IGST does not have a late fee. For those who file GSTR-1 and GSTR-3B, a reduced late fee of Rs. 50 per day of delay is curre...
It’s a critical statement that defines the amount of ITC you will be eligible to claim in your monthly or quarterly GSTR-3B return. Because, as buyer, you will be allowed to claim ITC only if it is reflected in the GSTR-2A/2B. So, GSTR-2B is an auto-generated statement like G...
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(Supplementary Fig.8a). Finally, if enrichment of specific cell states occurred through state transitions, we would expect that these therapy-induced states would be reversible and cells would return to heterogeneity following withdrawal of the drugs. Indeed, we observed control-levels of heterogeneity...
The evolution of antimicrobial resistance is threatening a return to the pre-antibiotic era. We urgently need new strategies to inhibit bacteria, particularly strategies where resistance evolution is itself inhibited. We hypothesized that biofilms, where cell–cell interactions are particularly common, are...
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However, the transaction costs within the firm tend to increase with a larger num- ber of involved chief operating officers. We therefore follow the related empirical literature and restrict the maximum number of owner-managers allowed to be classified as a Mittelstand firm to four (see, e.g....