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Articles by CA Arun Chhajer

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Relaxation in GST for various compliances (Notification No 8 to 14/2021 CT dated 1st May 2021)

  CA Arun Chhajer    03 May 2021 at 09:57

Summarized Chart for all relaxations given by the Central Board of Indirect Taxes on various compliances under the GST law, via Notifications issued on 1st May 2021.



Top GST Judgement in July 2020

  CA Arun Chhajer    10 August 2020 at 09:29

We are hereby presenting the Top 3 GST Judgements (High Court / AAR / AAAR/ NAPA) for the month of July 2020



Changes made in GST Portal and GST Act in July 2020

  CA Arun Chhajer    10 August 2020 at 09:29

All the GST Amendment and GST Portal related changes in July 2020 has been presented in this article



Life of Capital asset 5% Per Quarter or 60 Months - Analysis of Rule 40(2) & Rule 44(6) of CGST Rule 2017

  CA Arun Chhajer    01 August 2020 at 11:00

In CGST Rules, there are two provisions which refer to the Section 18(6) and prescribes the method for calculating the input tax credit for the said purpose. i.e. Rule 40(2) & Rule 44(6)



GST Changes in Finance Act 2020 effective from 30th June 2020

  CA Arun Chhajer    27 June 2020 at 17:10

Certain section of Finance Act 2020 has been made effective from 30th June 2020 vide Notification No 49/2020 - Central Tax dated 24th June 2020.



Compliance Chart showing Due Date of GSTR 3B and GSTR 1

  CA Arun Chhajer    27 June 2020 at 10:32

Due to multiple notifications issued for providing the relaxation in the Interest / Late fees / Due date / Conditional date in filing of GST Returns. Recent Notification has removed certain condition which is attached earlier especially with Interest Rate.



Clause by clause analysis of changes in GST vide Finance Bill 2020

  CA Arun Chhajer    04 February 2020 at 10:26

Clause by clause analysis of changes in GST vide Finance Bill 2020



GST on Legal Services Provided by Advocates

  CA Arun Chhajer    19 August 2019 at 10:31

Is GST applicable to legal services provided by advocates, senior advocates and advocate firms? Are they covered under Reverse Charge Mechanism (RCM)? Is an advocate required to be registered under GST? When are legal services exempt from GST?



Refund of ITC in Inverted Duty Structure with High Court Judgement

  CA Arun Chhajer    09 August 2019 at 18:32

Meaning of Inverted Duty structureWord Inverted Duty Structure is not defined in GST. However when Rate of tax on INPUTS being higher than the rate of tax on ou..



Analysis of Principal-Agent relationship in GST

  CA Arun Chhajer    08 May 2019 at 11:03

An agent is a person employed to do any act for another, or to represent another in dealings with third person. The person for whom such act is do