GST Library

Login | Register

Best GST Library

Contact Us

Subscription Plans

GST News | Updates

GST Calendar

GST Diary

GST Case Laws

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

Act & Rules (E-book)

GST Rates

GST Rates (E-book)

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill 2024

GST Evasion in India

GST Videos


GST e-books

GST Domains Sale

About Us

Our Services

Contact Us

TaxReply India Pvt Ltd
®
Subscribe Free GST updates on...

Join on twitter

Join GST Group 120
Post your Query? (Free)
View all Queries? (Free)
Have a written opinion? (Paid)

Taxation of Society registered under Society Registration Act , 1860


Which return has to be filed for a society registered under society Registration Act carrying on charitable purpose but not registered under sec 12A of Income tax Act.
Audit Report has to be given in which form?


By: NIKITA OSWAL
If society is not registered u/s 12AA of Income Tax Act, 1961 then it will be treated as AOP and Form ITR 5 will be filed. Tax will be paid on income exceeding the basic exemption limit available for Individual assessee. In case it is a educational institution then exemption u/s 10 (23)(c) will be available subject to the the receipts up to Rs 5 Crore. If the Receipts are more than 1 Crore then audit report u/s 44AB is to be attached since it is outside the purview of Section 11.


By: SANJEEV KUMAR NEHRA
Registered under the society act and the sources of income are exclusively from members collection. If any year it is surplus, where tax applicable as applicable to Association of persons or fully exempted?

By: CA KISHORE CHANDRA BEHERA
Doc Registered under Soc Reg Act having Income from Bank InterestRs700000 and expenses incurred Rs 300000 for the object of the trust, what will be tax liability ?

By: D R KAPADIA
Whether registration of CGHSC in IT Act is mandatory? if yes then what are the requirements for registration in IT Act.

By: KAMAL KISHORE SINGHAL
Whether registration of CGHSC in IT Act is mandatory? if yes then what are the requirements for registration in IT Act.

By: KAMAL KISHORE SINGHAL



792682
 
28
Mar
S
M
T
W
T
F
S
10 Mar

☑ Monthly | GSTR-7

GSTR-7 for the m/o Feb 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Feb 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Mar

☑ Monthly | GSTR-1

GSTR-1 for the m/o Feb 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Mar

☑ Monthly | GSTR-5

GSTR-5 for the m/o Feb 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Feb 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Feb 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Mar

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Feb 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Feb 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Mar

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Feb 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Mar

☑ Monthly | GSTR-11

GSTR-11 for the m/o Feb 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Mar

☑ Annual | CMP-02

Last date to opt-in from regular scheme to composition scheme under GST for FY 2024-25 [Rule - 3 of CGST Rules.]

☑ Annual | GTA

Closing Date of window on GST Portal for Opt-in / Opt-out for Forward Charge / Reverse Charge by GTA for FY 2024-25 [Notification No.06/2023 - CT(R) dated 26.07.2023]