GST Articles

GSTR 3B Table 4 filing process as per amended provisions

Posted by CA Kunal Arora 26 December 2022 7807 Views

Changes have been brought in by CBIC in the filing process of Form GSTR 3B vide Notification no. 14/2022 Central Tax dt. 5th July 2022 and Circular no. 170/02/2022-GST dt. 6th July 2022.

50 Important Practical FAQs on GST Annual Returns - Part 7

Posted by CA Yash Shah 26 December 2022 9980 Views

50 Important Practical FAQs on GST Annual Returns

Clause by clause analysis of other disclosures in Annual Returns - Part 6

Posted by CA Yash Shah 22 December 2022 5860 Views

Today's technologically advanced times are posing more challenges for the audit disclosures that need to be made through the Annual Returns.

Application of GST registration rejected or GST cancelled

Posted by CA Harshit Goyal 21 December 2022 7925 Views

Many times we face issues while getting GST registration like an application being rejected or GST get cancelled after registration. Here is a detailed article on provisions and various judgements on it.

Decoding GST on Secondment / Deputation of Employees

Posted by Ramya Hiregange 19 December 2022 7126 Views

A lot of Multinational Companies (MNCs) have the practice of seconding/deputing one or more of its employees to its sister companies within and outside their country. Such transactions have come under the scanner of the Department wherein demand for service tax was raised.

Filing of appeal and litigation under CGST Act

Posted by B Sathyanarayanan 19 December 2022 4715 Views

There is a controversy of appeal under the CGST Act and Erstwhile Pre-GST Acts.Under the erstwhile PRE GST filing of appeal and fees were optional or with 7.5% ...

GST Audit: A Brief Analysis

Posted by CMA SIVAKUMAR A,ACMA. 19 December 2022 8761 Views

GST Audit is verification of the original records, returns and other documents kept with the taxpayer at the business premises (including all Additional Place of business) and correlating them with the information furnished by the taxpayer on the GST Portal

Clause by clause analysis of ITC disclosures in Annual Returns - Part 5

Posted by CA Yash Shah 19 December 2022 8790 Views

The key foundation based on which the GST law is structured is that the tax is to be levied and collected only on the value-added portion. In India, we have a method by which the tax suffered at an earlier point of time is allowed to be reduced from the tax payable on the subsequent supplies made.

GSTR 9 and its importance

Posted by Suhasini

16 December 2022 18489 Views

GSTR 9 is an annual return that has to be filed by all registered taxpayers under the Goods and Services Tax (GST) regime in India. It is a consolidated return that summarizes the details of all GST returns filed by the taxpayer during a financial year.

Case Study on GST Act 2017

Posted by FCS Deepak Pratap Singh 16 December 2022 17624 Views

A Contractor is about to transfer Capital Assets, Tools and Spares from one of his sites at Maharashtra to another site at Gujarat and wants to understand GST applicability in this case.