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Board Resolution of Account Opening
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Board Resolution of Account Opening
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Board resolution for opening bank account is a resolution passed in a Board Meeting authorizing certain persons in a company to open and operate the Bank account of a Company or LLP.
The board resolution for opening bank account can be used for opening the bank account of a Private Limited Company, Limited Liability Partnership, Limited Company, Section 8 Company or One Person Company or Foreign Companies.
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Board Of Director Corporate Resolution
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Resolution of Board of Director Corporate Format
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A board of directors (BofD) is the governing body of a company, whose members are elected by shareholders (in the case of public companies) to set strategy, oversee management, and protect the interests of shareholders and stakeholders.
The board forms the top layer of the hierarchy and focuses on ensuring that the company efficiently achieves its goals.
The members who fill the board of directors positions take key decisions in the best interest of the company.
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Board Resolution
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Board Resolution Format
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Every company will hold its first board meeting within a period of 30 days from its date of incorporation and subsequently 4 board meetings of its board of directors every year in such a manner that not more than 120 days will intervene between two following meetings of the board.
Participation of directors can be In-person, by video conferencing or any other audio visual modes which are capable of recording and recognizing the participation related to the directors.
Notice for the meeting should be served in not less than 7 days. The notice should be in writing to every director at his address registered with the company and can be sent by means of hand delivery or post or by any electronic modes.
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GSTR-9C Annual Reconciliation Statement
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GSTR Annual Return Formats
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Form GSTR-9C is an annual self-certified reconciliation statement highlighting differences, if any, primarily in the tax liability and ITC by comparing the audited financial statements with the GSTR-9 form. All regular taxpayers having a cumulative turnover above Rs.5 crore for the financial year must compulsorily file GSTR 9C format.
The same set of exceptions for GSTR-9 applies to GSTR-9C, with an additional exception given to foreign airline companies compliant with the Companies Act 2013.
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GSTR-9 Annual Return Form
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GSTR Annual Return Formats
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HOME
GST
GST-RETURNS
GSTR ANNUAL RETURN FORMATS - GSTR 9 FORMAT PDF & GSTR 9C FORMAT PDF
GSTR Annual Return Formats - GSTR 9 Format PDF & GSTR 9C Format PDF
Updated on: Apr 5th, 2023
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6 min read
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CONTENTS[Show]
The government regularly changes the GST annual return form and reconciliation statement PDF formats, i.e., Forms GSTR-9 and GSTR-9C. With these changes, it becomes difficult to access the latest GSTR 9 PDF format and the latest GSTR 9C PDF format.
You must compulsorily file GSTR-9 & GSTR-9C annual return forms if the cumulative turnover of a particular financial year is more than a defined threshold, explained in the later sections. The due date is 31st December of the year following every financial year.
In this article, we provide a complete overview of GST annual return forms and the PDF format, i.e., GSTR-9 PDF format and GSTR-9C Annual Reconciliation Statement PDF format.
Latest Updates
31st March 2023
(1) GST amnesty scheme for GSTR-9 delayed filing- The CBIC has notified vide 07/2023 dated 31st March 2023 to waive off late fee in excess of Rs.20,000 (i.e., 10,000 each under central and state GST laws) for delayed filing of GSTR-9 for years 2017-18 up to 2021-22 if filed between 1st April 2023 to 30th June 2023.
(2) CGST Notification 07/2023 has notified the GST Council recommendation.
Any delay in the filing of annual returns in form GSTR-9 FY 2022-23 onwards attracts concessional late fee for the following categories of registered taxpayers-
Turnover up to Rs.5 crore filing GSTR-9 after due date attracts a late fee of Rs. 50 per day (i.e., 25 each under central and state GST laws) subject to max cap 0.04% of turnover in state/UT ( or 0.02% each under central and state GST laws).
Turnover over Rs.5 crore to 20 crore filing GSTR-9 after due date attracts late fee of Rs 100 per day(i.e., 50 each under central and state GST laws) subject to max cap 0.04% of turnover in state/UT ( or 0.02% each under central and state GST laws).
PDF Format of GSTR-9 Annual Return Form
The GSTR-9 is an annual GST return filed by all regular GST-registered taxpayers. However, it is optional for taxpayers whose cumulative turnover is at most Rs.2 crore in a financial year. The GSTR 9 format primarily contains details of sales and purchases in a year, any amendments made, tax liability, input tax credit, refund, HSN summary, and tax demanded and paid.
A few types of taxpayers need not file GSTR-9, such as casual taxable persons, non-resident taxable persons, persons deducting TDS or collecting TCS and input service distributors.
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ITR-7 Form - Step by Step Instructions
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Instructions for filling out FORM ITR-7
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The Form 7 of ITR is used to file IT returns to claim exemptions under the Income Tax Act Sections 139 (4A), 139 (4B), 139 (4C) and 139 (4D). These include exemptions on income from scientific research, political party, charitable or religious trust, university or colleges or Khadi and village industries.
There are two components of ITR Form 7: Part A and Part B. While Part A primarily deals with filling out general information, Part B has two sub-sections – Part B - TI and Part B-TTI.
The TI sub-section requires you to fill in the details in order to calculate your total income, which is the sum of property income, business profit, capital gains and other sources. However, the total tax liability is calculated on the basis of your income (from TI) along with the applicable rate in the sub-section TTI.
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ITR - 7
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ITR-7 Form
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The Form 7 of ITR is used to file IT returns to claim exemptions under the Income Tax Act Sections 139 (4A), 139 (4B), 139 (4C) and 139 (4D). These include exemptions on income from scientific research, political party, charitable or religious trust, university or colleges or Khadi and village industries.
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ITR-6 Form - Step by Step Instructions
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Instructions for filling out FORM ITR-6
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ITR 6 is a form of income tax return that companies use to e-file income tax returns. Companies that are not qualified for an exemption under Section 11 of the Income Tax Act, 1961 must file their income tax returns in ITR-6 format. On the income tax department’s e-filing platform, you can submit ITR 6 electronically. You must also provide the details of the audit of the books of accounts, in addition to the profit and loss, deductions, balance sheet, and other important information that are required. Furthermore, you can only validate ITR 6 using the authorized signatory’s digital signature. Taxpayers who file ITR 6 do not have access to the other verification options.
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ITR-6
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ITR-6 Filing Form | Corporate Tax Filing - ITR-6
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All the companies need to file an income tax return by using ITR Form 6. Only companies other than companies claiming exemption under section 11 must furnish ITR Form -6 to file their income tax return with the Income Tax Department of India.
Those companies whose income from property is held for some charitable or religious purpose can claim exemption under section 11. These companies can not use ITR Form 6 for filing the income tax return with the income tax department.
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ITR-5
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ITR-5 Form
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ITR-5 is an income tax return form designed for filing income tax returns by entities such as firms, LLPs, Association of persons (AOPs), Body of Individuals (BOIs), Artificial Juridical Person (AJP), Estate of deceased, Estate of insolvent, Business trust, and investment fund.
Applicability:
Other than:
(i) individual,
(ii) HUF,
(iii) company and
(iv) person filing Form ITR-7
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