Articles by Bimal Jain

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

Posted in GST | 2307 Views