GST Articles

69(1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of section 132 which is punishable under clause (i) or (ii) of sub-section (1), or sub- section (2) of the said section, he may, by order, authorise any officer of central tax to arrest such person.

Taxpayers eligible for composition scheme opt for it for the reason of lesser GST compliances but miss out on other important factors and consideration which have significant impact on their business.

Due to the COVID-19 pandemic, the economy of the country has been hit worse than ever and the goal of becoming 5 trillion economy is endangered. As a result of this catastrophe many ambiguities and confusion have propelled up in the industry which require immediate solution otherwise the effects are going to be detrimental.

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

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

GST on directors remuneration according to the entry no. 6 of Notification No. – 13/2017 –a company or body corporate shall pay GST on reverse charge basis on the amount of remuneration paid or payable to directors of the said company or body corporate and on the other hand Schedule III of the CGST Act, 2017

Form GSTR-4 (Annual Return) Offline utility is an Excel based tool to facilitate preparation of annual return creation in Form GSTR-4.

The facility to file GSTR-4(Annual) using offline utility has now been made available on the GST Portal. The due date to file the form for FY 19-20 is the 31st of August 2020.

Email from GSTN on Aggregate Turnover - How to Respond?

TDS is the deduction at a specified rate by the deductor. Section 51 of the Central Goods and Services Tax (CGST) Act lays down the provisions of TDS. The section starts with the non-obstante clause.