GST Articles

Clarify restrictions in availment of input tax credit in terms of Rule 36(4)[i]Rule 36 relates to Documentary Requirements and Conditions for claiming Input Tax..

Posted in GST |   861 Views

Changes in Annual Return GSTR-9

  Kusum Gandhi    20 November 2019 at 10:19

Changes in Annual Return GSTR-9

Posted in GST |   361 Views

Clarification regarding optional filing of Annual Return under GST

Posted in GST |   357 Views

Important Changes in Form GSTR-9 and GSTR-9C

Posted in GST |   1320 Views

Recently Central Board of Indirect Taxes & Customs (CBIC) issued a clarification on GST implication on Salaries paid to key management personnel and employees. In this clarification, CBIC clarifies that GST is not applicable to the salary paid to the employees because it is under schedule III of the CGST Act, 2017.

Posted in GST |   2183 Views

The government changed the Rules & Conditions for claiming the Input Tax Credit (ITC) in GSTR-3B CBIC has inserted the new Sub-rule (4) to Rule 36 with effect from 09.10.2019

Posted in GST |   537 Views

The government has taken a pre-emptive action to curb incorrect Input Tax Credit (ITC) claims after various frauds were unearthed in the past year on claimed ITC on fake invoices, or through physically non-existent businesses.

Posted in GST |   1157 Views

The Hon'ble HC, Madras in the matter of M/s Sutherland Global Services Private Limited v. Assistant Commissioner CGST and Central Excise, has allowed the writ petition challenging the denial of transitional credit of Education Cess ("EC"), Secondary and Higher Education Cess ("SHEC") and Krishi Kalyan Cess ("KKC") into GST regime through the TRAN-1 declaration.

Posted in GST |   369 Views

Changes made in GSTR-9 and GSTR-9C

  Hitesh Khandhadia    18 November 2019 at 11:04

Tabular explanation of amendments to Annual return (GSTR-9) and Reconciliation statement (GSTR-9C) under GST

Posted in GST |   1131 Views

The CBIC, vide Notification No. 56/2019 - Central Tax dated November 14, 2019, has made certain amendments to simplify the Form GST GSTR 9 & GSTR 9C to ensure easier return filing by taxpayers.

Posted in GST |   621 Views

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