GST Articles

Statutory Tax Compliance Tracker - January 2023

Posted by CS Lalit Rajput 02 January 2023 11620 Views

Tax Compliance Tracker for the month of January 2023

All about GST Appeal

Posted by Ruchika Batra 31 December 2022 5775 Views

The GST appeal process allows taxpayers to present their case to a higher authority, which can review the decision or order and issue a new decision or order.

Procedure for filing refund claim by unregistered buyer in case of GST paid on cancelled flat/building/shops etc. from government

Posted by Nilesh Mahajan 31 December 2022 3613 Views

NOTE ON CIRCULAR NO – 188 PROCEDURE FOR FILING REFUND CLAIM BY THE UNREGISTERED BUYER IN CASE OF GST PAID ON CANCELLED FLAT/BUILDING/SHOPS ETC FROM THE GOVERNMENT OR ON TERMINATION OF LONG-TERM INSURANCE POLICY

Changes in GST Registration Procedure pursuant to 48th GST Council Meeting

Posted by Swapnil Munot 31 December 2022 10146 Views

In this article, we will understand changes effected by above-mentioned Notification in GST Registration Procedure.

GST Tax Evasion: Cases & measures to curb it

Posted by Chetan Chauhan 30 December 2022 4992 Views

GST evasion refers to the act of avoiding or attempting to avoid paying GST, either by not registering for GST or by not accurately reporting and paying GST on the supply of goods and services. GST evasion is considered a serious offense in India and can result in criminal prosecution, fines, and imprisonment.

GSTR 9C: Reconciliation Statement

Posted by Suhasini

29 December 2022 11401 Views

GSTR-9C is a form that is required to be filed by certain taxpayers under the goods and services tax (GST) in India. It is a reconciliation statement that compares the values declared in the annual return (GSTR-9) with the audited financial statements of the taxpayer for the same period.

CBIC - Clarification to deal with difference in ITC as per Form GSTR 3B & GSTR 2A for FY 2017-18 and FY 2018-19

Posted by Nilesh Mahajan 29 December 2022 10076 Views

SCENARIOS OF BONAFIDE ERRORS COMMITTED BY THE SUPPLIERS

Various Important Reconciliations under GST Annual Returns - Part 8

Posted by CA Yash Shah 28 December 2022 7248 Views

In any accounting system, there is a need to see that all transactions are accounted completely, accurately and in a timely manner. Under GST, the need to capture the transactions which constitute a "supply" and exclude those which are not supply, is an added requirement.

GST Annual Return for FY 2021-22

Posted by Prakasha and Co 27 December 2022 61232 Views

As per Rule 80 of the CGST Rules, 2017, every registered business is liable to file a GST Annual Return for each financial year on or before the 31st December of the following financial year. Accordingly, the last date of filing the GST Annual Return for FY 2021-22 is 31-Dec-2022

The Problem Of GST RCM And Suggestion

Posted by CA Sudhir Halakhandi 26 December 2022 6864 Views

Let us see what are the financial effects of the RCM in most of the cases where provisions of reverse charge mechanism as mentioned in the GST Laws is applicable.