GST Articles

GST latest amendments effective from 1st Oct 22

Kusum Gandhi 04 October 2022 at 07:56

Provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act 2022 notified via Notification No. 18/2022-Central Tax dt. 28..

Newly extended time limits till 30th November of next Financial Year

Nilesh Mahajan 30 September 2022 at 09:53

Note on newly extended time limits till 30th Nov of next Financial Year (FY)

The reason why the charges should be specific in any order against you?

Abhishek Raja 29 September 2022 at 16:14

I have come across various Show Cause Notice or Orders for levying penalty or cancelling registration etc are issued without specifying the charges or specifying the contraventions due to which Department has taken such extreme action against you. These actions have adverse consequences but who cares?

E-Invoicing for turnover exceeding 10 Crore rupees w.e.f. 1st October

CA Umesh Sharma 27 September 2022 at 08:49

CBIC issued Circular No. 17/2022-GST on 1STAug,2022 specifying mandatory E-invoicing from October 1, 2022forbusinesses whose aggregate turnover exceeds Rs 10 crore in any financial year from 2017-18 to 2021-22, for business-to-business (B2B) supply of goods or services, or both and also for exports.

Activities to be undertaken w.r.t GST Compliances for the FY 2021-22 in September 2022

Bimal Jain 26 September 2022 at 13:09

We have listed down certain important activities for the smooth amendment/ transition/ closure of FY 2021-22 for GSTR 9 & GSTR 9C

A Brief About GST Litigation

Neethi V. Kannanth 24 September 2022 at 11:09

In this article, we will discuss the basics of GST litigation and how to deal with it.

Guidelines to issue of summons

V SRIKANTH 22 September 2022 at 08:40

The Central Board of indirect taxes and Customs has issued an instruction no. 03/2022-23 (GST-Investigation) dated 17.08.22, laying down the guidelines to be followed for the purpose of issue of summons under section 70 of the CGST act. The guidelines are summarised in this article.