Rules
Customs, Central Excise & Central GST, 35-C, Mother Teresa Marg, Administrative Area, Arera Hills, Bhopal - 462011
Control Room: 0755 - 2553401, 2551771, 2551779, 2557804
Fax: 2557816 | Guest House: 2546715
E-Mail: ccu-cexbpl.nic.in | ccobhopal.gmail.com
Guest House: HB-40, NRI Colony, Koh-e-fiza, Lalghati, Bhopal - 462008 Phone: 0755-2546715
Help Desk
Visit the GST portal. Click on the 'services' button. Click on 'returns dashboard'
and then, from the drop-down menu, fill in the financial year and the return filing
period. Now select the return that you want to file and click on 'prepare online'.
100 per day for each CGST and SGST, with a maximum of Rs. 5,000. Annual Return Late
Fees: For yearly returns like GSTR-9 and GSTR-9C, the late fee is capped at 0.25% of
your turnover in your state or UT unless the government provides relief or changes
the fees.
Individuals who have exceeded the prescribed limit of Rs. 40 lakhs (for goods) and
Rs. 20 lakhs (for services) must obtain a GST registration and file GST returns
regularly.
As per the guidelines, every registered regular taxpayer has to furnish the GST
returns on a monthly basis, and pay the requisite tax by the due date for payment of
GST – 20th of every month.
Simple GST calculation
Add GST: GST amount = (Original cost x GST%)/100. Net price = original cost + GST amount.
Remove GST: GST amount = Original cost - [Original cost x {100/(100+GST%)}] Net price = Original cost - GST amount.
Add GST: GST amount = (Original cost x GST%)/100. Net price = original cost + GST amount.
Remove GST: GST amount = Original cost - [Original cost x {100/(100+GST%)}] Net price = Original cost - GST amount.
GST law also provides for grant of provisional refund of 90% of the total refund
claim, in case the claim relates for refund arising on account of zero rated
supplies. The provisional refund would be paid within 7 days after giving the
acknowledgement.