Articles by CA Shruti Singhal

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Benevolent Clarifications in Place of Supply provisions which will affect your ITC and refund of GST

  CA Shruti Singhalpro badge    31 October 2023 at 10:38

1. Refund in case of Transportation of goods where either location of supplier or location of recipient is outside IndiaPlace of Supply(POS) of service of trans..



3 Important Changes made w.e.f. 20th October 2023 that will affect your ITC availability

  CA Shruti Singhalpro badge    28 October 2023 at 17:21

Important Changes made w.e.f. 20-10-2023 that will affect your Input Tax Credit availability



Top 10 benefits granted by Govt. in GST to taxpayer made effective in Oct, 2023

  CA Shruti Singhalpro badge    28 October 2023 at 15:45

10 benefits granted by government in gst to taxpayer made effective in oct 2023



Recent changes in scope and rate of 6 goods and services

  CA Shruti Singhalpro badge    07 October 2023 at 17:32

In case of OIDAR services which are provided to non-taxable online recipient (NTOR), the OIDAR service provider is required to compulsorily pay tax on forward charge mechanism (FCM).



Top 10 Changes in GST which are beneficial for taxpayers w.e.f. 1st Oct 2023

  CA Shruti Singhalpro badge    07 October 2023 at 11:35

10 Changes in GST which are beneficial for taxpayers w.e.f.1st October 2023



Comprehensive Guide to 13 Significant GST Changes w.e.f 1st Oct 2023

  CA Shruti Singhalpro badge    06 October 2023 at 14:39

13 Important changes in GST provisions that will affect your GST liability, Inter/Intra status of transactions, ITC availability and refund amount w.e.f. 1-10-2023.



Top 4 mistakes to avoid in view of Circulars issued in July 2023

  CA Shruti Singhalpro badge    18 September 2023 at 12:50

Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021 through Circular No. 193/05/2023-GST dated 17-7-2023.



Top 10 changes impacting small business which are made effective in July and Aug 2023

  CA Shruti Singhalpro badge    18 September 2023 at 09:51

E-Invoice limit has been reduced w.e.f. 1-8-2023, and now those registered persons whose aggregate turnover in any preceding financial year from 2017-18 onwards exceeds Rs. 5 crore are required to issue E-invoice for Export invoice and B2B supplies.



4 Benevolent GST Circulars from July 2023 and Uncovered Situations

  CA Shruti Singhalpro badge    09 September 2023 at 17:00

4 Benevolent circulars of Department issued in July’2023. By why all situations are not covered?



Top 10 Amendments in GST in February and March 2023 which will impact your business

  CA Shruti Singhalpro badge    05 April 2023 at 10:27

Top 10 Amendments in GST in February and March 2023