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GST Articles


TDS under GST is not required to be deducted on supply of exempt services

  GST Plus    19 January 2021 at 10:24

TDS under GST is not required to be deducted on supply of exempt services

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Posted in GST |   48 Views


When goods with multiple invoices are consigned in same vehicle, the limit of all such invoices has to be considered for determining threshold

  GST Plus    19 January 2021 at 10:21

When goods with multiple invoices are consigned in same vehicle, the limit of all such invoices has to be considered for determining threshold

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Posted in GST |   36 Views


No Bank Account Attachment Order Under Section 83 Of CGST Act

  MOHAN ARYA    18 January 2021 at 15:18

Section 83 read with section 159(2), and the form GST DRC-22 show that a proceeding has to be initiated against a specific taxable person, an opinion has to be ..

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Posted in GST |   1203 Views


It is time to look back at - Why GST and what exactly is it?

  Mrudula M,Co-founder-KaizenEdu    18 January 2021 at 09:58

This article explains how GST is the need of the hour. A comparison between the old tax system and GST has been madeon the basis of rates, levy & collection, cascading effect and ease of business.

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Posted in GST |   819 Views


ITC cannot be availed on goods lost, stolen or written off

  GST Plus    14 January 2021 at 22:34

ITC cannot be availed on goods lost, stolen or written off

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Posted in GST |   279 Views


Rule 36(4) amended to reduce ITC entitlement for invoices not furnished by supplier from 10% to 5%

  Bimal Jain    14 January 2021 at 10:28

CBIC, vide Notification No. 94/2020-Central Tax, dated December 22, 2020, has issued CGST (Fourteenth Amendment) Rules, 2020, inter alia, amending Rule 36(4) of the CGST Rules, 2017 w.e.f. January 1, 2021

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Posted in GST  1 comments |   11811 Views


Deduction of wages paid to guards shall not be excluded for the purpose of determining the taxable value for payment of tax

  GST Plus    14 January 2021 at 07:23

Gujarat Industrial Security Force Society (Gujarat Authority for Advance Rulings)The applicant was engaged in providing security services, mainly to government..

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Posted in GST |   138 Views


Gujarat High Court holds that Rule 86A of the CGST Rules can be invoked pending inquiry/ investigation

  GST Plus    13 January 2021 at 12:51

S.S. Industries (Gujarat High Court) In a recent writ filed before the Gujarat High Court, the petitioner has challenged the right to block input tax credit (IT..

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Posted in GST |   141 Views


Shock Causing Notices (SCNs) of Service tax by GST department

  CA Umesh Sharma    12 January 2021 at 10:00

The Central GST department has been issuing Show Cause Notices for differences in receipts as per Service tax returns & ITRs for FY’s 14-15, 15-16 and so on. This is a critical topic to discuss.

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Posted in GST  1 comments |   14865 Views


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 |   6357 Views




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