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Search and Seizure under GST

  Neethi V. Kannanth    13 August 2022 at 08:45

Search denotes an action of a Government machinery to go, look through or examine carefully a place, area, person, object etc. in order to find something which is concealed or for the purpose of discovering evidence of crime.

Posted in GST |   5071 Views


Show Cause Notice Under GST Act

  Poojitha Raam    12 August 2022 at 16:47

Show Cause Notice (SCN) is a warning or notification  issued by a Courts, Competent Authorities or an Organization  for an identified default demanding a tax payer  to explain or to "show cause" in writing as to why the disciplinary/penal action should not be taken against the taxpayer for the identified  defaults.

Posted in GST |   20512 Views


Scrutiny under GST

  Neethi V. Kannanth    12 August 2022 at 08:53

Section 61 of the CGST Act, 2017 empowers the proper officer to scrutinise the return filed and related particulars furnished by the registered person in order to verify the correctness of the return and inform the registered person about the discrepancies noticed and seek explanation on the same.

Posted in GST |   9189 Views


Clarification on renting of residential dwelling

  CA Pradeep Sharma    11 August 2022 at 08:32

From now on, if a registered person takes residential dwelling on rent then he will have to deposit GST in reverse charge.

Posted in GST  1 comments |   21834 Views


Important Updates and Due Date Compliances under GST for August 2022

  Tarun Kr. Gupta    10 August 2022 at 08:52

Important clarifications/ amendments issued by the Government on GST in July/ August 2022 along with compliance timelines in August 2022

Posted in GST |   7791 Views


Taxability of Sale of Developed Plot under GST

  CA Umesh Sharma    10 August 2022 at 08:33

On 3rd August 2022 Circular No. 177/09/2022-TRU was passed for clarifying the taxability for sale of developed plot under GST. Let us discuss the same, in this article!

Posted in GST  6 comments |   5959 Views


Mandatory GST registration vs Inter state supply of rental service

  CS Advocate Abhishek Goyal    05 August 2022 at 08:43

In this short article, I am discussing interplay of mandatory GST registration u/s 24 vis-a-vis inter state supply of rental service on immovable property based on place of supply (POS) rules in GST.

Posted in GST  1 comments |   25016 Views


GST on Restaurant Services through Zomato, Swiggy, etc. & Reporting in GSTR-3B

  Bimal Jain    04 August 2022 at 09:04

A new table Table 3.1.1 has been inserted as per [Notification No. 14/2022 – Central Tax dated July 05, 2022] in Form GSTR-3B and the same will be available on the GST portal from August 01, 2022 wherein both the ECO and registered restaurant can report supplies made under Section 9(5) of the CGST Act

Posted in GST  2 comments |   14352 Views


Who are liable to generate e-invoice w.e.f 1st Oct 2022

  Bimal Jain    03 August 2022 at 17:07

The GST Council, in its 37th meeting held on 20.09.2019, has recommended introduction of electronic invoice ('e-invoice') in GST in a phased manner. E-invoicing was initially made applicable w.e.f 01.10.2020 for the registered person having aggregate turnover of Rs. 500 crore and above only.

Posted in GST  6 comments |   12941 Views


Case Study 6 - Service Tax / GST

  FCS Deepak Pratap Singh    03 August 2022 at 09:08

In the given case, the department had issued SCN and passed the order in the name of "A" quarry that had taken land on lease for quarry business from the mining department of the state.

Posted in GST  1 comments |   7485 Views