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Articles by Bimal Jain

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GST Saga on Health Care Services - Classification of sanitizers

  Bimal Jain    26 May 2021 at 16:49

Discussing judicial pronouncements that state that Sanitizers used for 'care, not cure for COVID', are not classifiable as 'Medicaments' and 'Hand-Sanitizers' taxable at 18%, denies exemption as 'essential commodity' under GST.

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Posted in GST |   1929 Views


GST Saga on Health Care Services - Scope of Composite Supply of Health Care Services

  Bimal Jain    21 May 2021 at 17:55

In the GST regime, the Government minimized the burden of tax by exempting certain health care services as welfare measures for the citizen of the country. Discussing some judicial pronouncements related to Health Care Services.

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Posted in GST |   2724 Views


ITC related compliance as on 31st March 2021

  Bimal Jain    24 March 2021 at 15:50

In this article, we have discussed about the ITC compliances and procedure that has to be followed by the registered taxpayers under the provisions of the GST Law as on March 31, 2021.

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Posted in GST  1 comments |   3159 Views


Analyses & Reconciliation of GSTR 1, GSTR 2A, GSTR 3B as on 31st March 2021

  Bimal Jain    24 March 2021 at 15:47

In this article, we have analyzed and discussed about the reconciliation of GSTR 1, GSTR 2A, GSTR 3B etc., that has to be done by the registered taxpayers under the provisions of the GST Law as on March 31, 2021.

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Posted in GST |   3237 Views


GST compliances as on April 1, 2021

  Bimal Jain    22 March 2021 at 15:51

In this article, we have discussed about the compliances that have to be complied by the registered taxpayers under the provisions of the GST Law as on April 1, 2021.

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Posted in GST |   15171 Views


Mandatory to mention 4/6-digit HSN/SAC Code w.e.f. April 1, 2021

  Bimal Jain    11 March 2021 at 09:57

As per Notification No. 78/2020 - Central Tax, it is mandatory for registered taxpayers to mention 4/6 digit HSN/SAC Code on Supply of goods or services on tax invoices w.e.f April 1, 2021.

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Posted in GST  2 comments |   18069 Views


GST Charcha on Union Budget 2021: Amendments proposed in Section 74, 107, 151, 152 and 168 of the CGST Act, 2017

  Bimal Jain    24 February 2021 at 17:24

This GST Charcha deciphers into recent changes in GST Laws made vide Clause No. 104, 107, 110, 111 and 112 of the Finance Bill, 2021 with respect to amendments in Section 74, 107, 151, 152 and 168 of the CGST Act.

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Posted in GST |   1332 Views


Amendments proposed in Section 129 and 130 of the CGST Act, 2017

  Bimal Jain    23 February 2021 at 09:48

This GST Charcha deciphers into recent changes in GST Laws made vide Clause No. 108 and 109 of the Finance Bill, 2021 with respect to amendments in Section 129 and 130 of the CGST Act.

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Posted in GST |   1518 Views


Recovery of self-assessed tax

  Bimal Jain    22 February 2021 at 11:00

This GST Charcha deciphers into recent changes in GST Laws made vide Clause No. 105 of the Finance Bill, 2021 with respect to recovery of self- assessed tax.

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Posted in GST |   1401 Views


Can GST department provisionally attach Property/Bank Account of any Person?

  Bimal Jain    22 February 2021 at 10:59

This GST Charcha deciphers into recent changes in GST Laws made vide Clause No. 106 of the Finance Bill, 2021 with respect to provisional attachment of property/bank account.

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Posted in GST |   2307 Views




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