GST Articles

The GST Portal experienced a major technical failure when users were filing their GSTR-3B return for Sept 2020. However, is there a reason for it? What lies ahead for the taxpayers? Is a technical failure of this magnitude justified?

An analysis of Rule 142 of the CGST Rules before and after the amendment in GST dated 15th October 2020 vide Notification No. 79/2020.

The GST Law requires that an invoice is issued on the occurrence of a certain event, being a supply, within the prescribed timelines. Let us analyze the amendments in 1st proviso to rule 46 for Invoicing under GST.

When a registered person supplies goods or services to a registered person, then HSN is to be provided without any relaxation. However, a registered person with AATO up to 5cr dealing with URD may not provide HSN.

The CBIC vide Notification No. 79/2020 notified CGST (Twelfth Amendment) Rules, 2020 amending CGST Rules, 2017 vide various following amendments have been made in GST Forms. Let us understand those.

The GST department has brought 9 new updates for the taxpayers to ease the compliance processes, and to further automate the compliance procedure. Let us understand those updates.

GST Council on 15.10.2020 announced various changes in the GST Regime vide Notification Numbers 74/2020 to 79/2020. Know more about those changes here.

The government on 15th Oct 2020 notified the taxpayers of various changes that have been made after the 42nd GST Council Meet. Here is a summary of those changes.

Consequent to the recommendations made by the GST Council in its 42nd meeting held on 5.10.2020, the govt. has issued a number of notifications giving effect to the recommendations.

CBIC has recently issued two very significant Notifications, mandating crucial GST Compliances. This makes 15th and 20th Oct, very crucial.