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Articles by Bimal Jain

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Restricting use of ITC amount for discharging output tax liability in GST

  Bimal Jain    12 January 2021 at 09:53

The CBIC vide Notification No. 94/2020-Central Tax, dated December 22, 2020, has introduced a new Rule 86B in the Central Goods and Services Rules, 2017 ("CGST Rules"). Let us understand the same.

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Posted in GST |   7599 Views


Time limit increased for grant of GST registration from 3 to 7 working days

  Bimal Jain    09 January 2021 at 09:52

In this article, we discuss the CGST (Fourteenth Amendment) Rules 2020, wherein the Time limit was increased for grant of GST registration from 3 to 7 working days.

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Posted in GST |   11445 Views


Validity of e-way bill narrowed by increasing distance from 100 km. to 200 km. per day

  Bimal Jain    08 January 2021 at 09:38

The validity of e-way bill under Rule 138(10) of the CGST Rules has been amended, according to which the e-way bill will now be valid for 1 day for every 200 km of travel, as against 100 km earlier.

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Posted in GST |   5106 Views


Important Changes in GST w.e.f. January 1, 2021

  Bimal Jain    04 January 2021 at 10:00

Highlights of all important changes related to QRMP Scheme, E-invoicing, ITC availment, e-way bill, etc. under the CGST Act 2017 and CGST Rules 2017, effective from January 1, 2021.

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Posted in GST |   19368 Views


Person whose registration has been suspended is now restricted from furnishing PART A of E-Way Bill

  Bimal Jain    04 January 2021 at 09:57

The CBIC, vide Notification No. 94/2020-Central Tax, dated December 22, 2020, has inserted a new amendment in which a person whose registration has been suspended is now restricted from furnishing PART A of the E-Way Bill.

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Posted in GST |   756 Views


No opportunity of being heard to taxpayers for suspension of registration

  Bimal Jain    02 January 2021 at 10:06

The CBIC vide Notification No. 94/2020-Central Tax, dated December 22, 2020, issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020 amending Rule 21A of the CGST Rules, 2017.

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Posted in GST |   1656 Views


New grounds for cancellation of registration under GST

  Bimal Jain    31 December 2020 at 10:53

CBIC, vide Notification No. 94/2020-Central Tax, has issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020, amending Rule 21 of the Central Goods and Services Rules, 2017.

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Posted in GST |   4149 Views


New Form GST REG-31 notified for Intimation for suspension and notice for cancellation of registration

  Bimal Jain    30 December 2020 at 10:11

In this article, we discuss Form GST REG-31 for "Intimation for suspension and notice for cancellation of registration" under Rule 21A of the Central Goods and Services Tax Rules, 2017.

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Posted in GST |   10086 Views


Cancellation of registration under Rule 22 of the CGST Rules aligned with newly inserted sub-rule (2A) of Rule 21A

  Bimal Jain    29 December 2020 at 09:57

CBIC has issued the CGST Rules (Fourteenth Amendment), 2020, inter alia, amending Rule 22 of the Central Goods and Services Tax Rules, 2017 ("CGST Rules"), dealing with "Cancellation of registration".

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Posted in GST  1 comments |   8421 Views


Biometric based Aadhaar authentication/verification process for GST registration

  Bimal Jain    28 December 2020 at 10:02

In this article, we discuss the Biometric based Aadhaar authentication/verification process for GST registration introduced by CBIC, vide Notification No. 94/2020-Central Tax dated December 22, 2020.

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Posted in GST |   2076 Views