GST Articles

Process for E-Way Bill Generation on Mobile

Ishita Ramani 14 June 2023 at 13:17

In this article, we will delve into the process of generating an E-Way Bill on a mobile device using the SMS method.

Are There Any Adjudicating Officer Under Uttarakhand GST Law As On Today

Mukesh Kuriyal 13 June 2023 at 09:12

In Uttarakhand All the powers have been delegated by the Commissioner Vide circular No.1553 Dt 30.06.2017 to the Proper Officer to act as Adjudicating Authority which is against the definition of adjudicating authority because Commissioner cannot be the adjudicating authority.

E-Invoicing Under GST

Ishita Ramani 13 June 2023 at 09:12

In this article, we will discuss all about e-invoicing under GST, who are liable to issue e-invoice, who are exempted to generate e-invoice, benefits, etc.

Conditions for Export Supplies made under Bond or LUT - Rule 96A

Udaya Chandran 10 June 2023 at 14:17

The Government takes a number of steps to make exporting easier in order to promote exports. As long as the exporter complies with specific requirements, expor..

GST Rate Rationalisation: Key concern in GST Compliances

CA. Heet Shah 10 June 2023 at 08:55

Rate rationalization has been a key area of concern in the GST regime since its implementation. The multiplicity of tax slabs, which currently include rates such as 0%, 5%, 12%, 18%, and 28%, along with additional cess on specific goods, has led to complexities and debates surrounding simplification and uniformity.

GST evasion notice: GST Department to move SC against HC relief to Gameskraft

Abhishek Raja 08 June 2023 at 16:03

The revenue department has decided to move Supreme Court against the Karnataka High Court order that quashed a Rs 21,000-crore GST show-cause notice on Bengaluru-based online gaming company Gameskraft.

GSTR 3B Table 4 Simplified

CA Kunal Arora 08 June 2023 at 09:44

CBIC vide Notification No. 14/2022 - Central Tax dt. 5th July 2022 read with Circular No. 170/02/2022-GST dt. 6th July 2022 updated the reporting format for GSTR 3B Table 4.

GST Registration for OIDAR Services

Ishita Ramani 07 June 2023 at 14:17

The term OIDAR services, which stands for Online Information and Database Access or Retrieval services, pertains to services provided through the internet or electronic networks with minimal human involvement.

General Penalty u/s 125 of CGST Act

Abhishek Raja 07 June 2023 at 08:56

Section 126 of the CGST Act lays down certain guiding principles that must be followed while imposing penalties under the GST regime. These principles ensure that the penalties are imposed fairly, objectively, and in a proportionate manner.

Unveiling Power of Section 71: Accessing Business Premises under GST Act

CA Harshit Goyal 05 June 2023 at 08:57

Under Section 71 of the GST Act, any officer authorized by a proper officer, not below the rank of Joint Commissioner, has the authority to access the premises of a registered person's business