GST Articles

GST Compliance Alert: Check and Rectify Past Claims Before November 2024

Mitali 09 November 2024 at 12:27

GST Returns which are to be filed in November month, those returns are very important as in this month you need to reconcile them thoroughly.

Frequently Asked Questions on DRC-03A

Mitali 06 November 2024 at 12:02

Form GST DRC 03A has been introduced in the GST portal to adjust payments made through Form GST DRC 03 against any outstanding demand in electronic liability register.

New RCM Time of Supply Rules: A Major Shift Starting November 1, 2024

Mayank Vashishta 04 November 2024 at 08:24

The Indian GST landscape is undergoing a significant transformation with the introduction of new Reverse Charge Mechanism (RCM) Time of Supply Rules, effective from November 1, 2024. T

GST Raid Checklist: How GST Raids Impact Businesses?

Sahil Jaiswal 02 November 2024 at 10:33

A GST (Goods and Services Tax) raid is a critical enforcement action taken by tax authorities when they suspect tax evasion, non-compliance, or fraudulent activity related to GST.

Three-Year GST Return filing Limitation Period Starting From 2025

Mitali 30 October 2024 at 12:24

As per the notification, returns which are pending beyond three years could lead to compliance issues.

This Diwali, Celebrate with GST Firecrackers!

CA Umesh Sharma 29 October 2024 at 08:36

Let's discuss some key important GST firecrackers that will help taxpayers in better compliance with GST law.

New Rule 47A - Time limit for Self-Invoice under RCM

CA. Shivam Agrawal 26 October 2024 at 08:24

I am writing to draw your kind attention to the insertion of new Rule 47A in CGST Rules, 2017 with effect from the 1st day of November, 2024, made by the CGST (Second Amendment) Rules, 2024 notified vide Notification no. 20/2024 - Central Tax.

Waiver of Interest and Penalty in terms of Section 128A of CGST Act

Affluence Advisory 26 October 2024 at 08:24

Section 128A of CGST Act provides for waiver of interest or penalty or both relating to demand under Section 73 of CGST Act pertaining to period July 2017 to March 2018, FY 2018-19, FY 2019-20.

Concept of TDS under GST in the Metal Scrap Sector

CA Piyush Agarwal 25 October 2024 at 09:31

The provisions for Tax Deducted at Source (TDS) under GST, as outlined in Section 51 of the CGST Act, were initially limited to government entities and public s..

Brevity: The Hallmark of Good Advocacy in Legal and Tax Replies

Abhishek Raja 24 October 2024 at 08:29

In the complex world of legal and tax proceedings, the ability to communicate effectively is paramount. The adage "brevity is the hallmark of good advocacy" underscores the importance of conciseness in crafting replies to notices and appeals.