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GST Articles

Returns under GST

  CA Satish Kumar    21 September 2020 at 10:07

The concept of returns under GST saw magnanimous launch 3 years ago in 2017 fumbled all it’s way throughout and landed on a seemingly middle ground abridged version of return filing which was originally considered only as a makeshift mechanism and unfortunately became the only functional modus.

Posted in GST |   576 Views

But the moot question that came was whether this interest has to be paid on Gross liability or net liability paid in cash.

Posted in GST  1 comments |   1185 Views

Consequent to amendment to section 34 of CGST Act,2017 through CGST (Amendment) Act, 2018  which was made effective from February 1, 2019 , one credit note can be issued against one or more relevant tax invoices.

Posted in GST  3 comments |   2267 Views

AAR Maharashtra vide its order GST-ARA-23/2019-20/B-46 dated AUGUST  25, 2020 in the case of Tata Motors Limited rules that no GST is payable by the applicant on the nominal amounts recovered from its employees for availing transportation service for commuting to office in view of the fact that this transaction is not a supply as being covered under Schedule III of the CGST Act.

Posted in GST  1 comments |   758 Views

The applicant in the instant case shall not be entitled to avail input tax credit of tax paid on procuring the lift to be installed in the hotel building which in turn is intended to be used for providing taxable service, in terms of section 17(5)(d) of the CGST Act 2017.

Posted in GST  1 comments |   1989 Views

How To Cancel GST Registration?

  Praveen Singh    15 September 2020 at 09:09

Taxpayers who have already registered under the GST Act can apply for cancellation of GST registration any time if they think they should close their business or in case any situation arises. Once the registration is cancelled it is no longer required to pay tax or collect tax from ordinary people.

Posted in GST |   864 Views

This September - Tarikh pe Tarikh!

  CA Umesh Sharma    15 September 2020 at 09:06

Krishna, half-year of 2020-21 is about to end. Along with the same, there are many due dates to be complied with in the same month. Please tell me which are those due dates?  asks Arjuna

Posted in GST |   756 Views

Any registered person who issues a credit note in relation to a supply of goods or services or both shall declare the details of such credit note in the return for the month during which such credit note has been issued

Posted in GST |   3678 Views

FAQs on GST e-invoice/IRN System

  Suhasini    14 September 2020 at 12:48

e-invoicing means the invoice shall be prepared after obtaining an Invoice Reference Number (IRN) by uploading specified particulars (in FORM GST INV-01) on the notified Invoice Registration Portals (IRP).

Posted in GST |   587 Views

The interest liability for any belated remittance is an economic consequence. The tax laws are no exception to this rule. GST law provides for interest @18% on the delayed remittance of the tax after due date.

Posted in GST  1 comments |   1469 Views

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