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

  CA Shruti Singhal    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 Singhal    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 Singhal    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 Singhal    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 Singhal    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 Singhal    05 April 2023 at 10:27

Top 10 Amendments in GST in February and March 2023



Changes in GST Laws w.e.f. 1st Oct 2022

  CA Shruti Singhal    01 November 2022 at 17:12

The ever-evolving GST laws have been changed once again with important updates in CGST Act, 2017 and CGST Rules, 2017 becoming effective from 1-10-2022.



Exceptions to the Principal that "Writ petition not maintainable if alternative remedy available" under GST Laws

  CA Shruti Singhal    01 June 2021 at 17:17

The case of Golden Mesh Industries squarely falls into an exceptional instance and thus, the writ was maintainable in spite of the availability of alternate remedy.



Can AAR orders be challenged before HC?

  CA Shruti Singhal    11 August 2020 at 09:43

As per section 103 of the CGST Act, 2017, the orders of AAR and AAAR are binding on the applicant, unless there is a change in the law, facts or circumstances based on which original advance ruling has been pronounced.



Salaries paid to company directors not to attract GST

  CA Shruti Singhal    12 June 2020 at 17:37

After a few contradictory judgments CBIC Clarifies that Salaries paid to company directors not to attract GST