GST Articles

Important Updates and Due Date Compliances under GST for October 2022

Posted by Tarun Kr. Gupta 06 October 2022 6524 Views

Important clarifications/ amendments issued by the Government on GST in September/ October 2022 along with compliance timelines in October 2022

Residential accommodations attracts GST? An analysis with case law

Posted by CS Lalit Rajput 06 October 2022 10698 Views

GST is applicable on residential accommodation sublet by a tenant. This AAR order dated March 23 is likely to trigger a number of litigations. The exemption prescribed cannot be sought and the lessors have to charge GST while issuing invoice for the lease services.

GST latest amendments effective from 1st Oct 22

Posted by Kusum Gandhi 04 October 2022 13213 Views

Provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act 2022 notified via Notification No. 18/2022-Central Tax dt. 28...

Newly extended time limits till 30th November of next Financial Year

Posted by Nilesh Mahajan 30 September 2022 34415 Views

Note on newly extended time limits till 30th Nov of next Financial Year (FY)

The reason why the charges should be specific in any order against you?

Posted by Abhishek Raja 29 September 2022 5155 Views

I have come across various Show Cause Notice or Orders for levying penalty or cancelling registration etc are issued without specifying the charges or specifying the contraventions due to which Department has taken such extreme action against you. These actions have adverse consequences but who cares?

E-Invoicing for turnover exceeding 10 Crore rupees w.e.f. 1st October

Posted by CA Umesh Sharma 27 September 2022 6605 Views

CBIC issued Circular No. 17/2022-GST on 1STAug,2022 specifying mandatory E-invoicing from October 1, 2022forbusinesses whose aggregate turnover exceeds Rs 10 crore in any financial year from 2017-18 to 2021-22, for business-to-business (B2B) supply of goods or services, or both and also for exports.

Activities to be undertaken w.r.t GST Compliances for the FY 2021-22 in September 2022

Posted by Bimal Jain 26 September 2022 14334 Views

We have listed down certain important activities for the smooth amendment/ transition/ closure of FY 2021-22 for GSTR 9 & GSTR 9C

A Brief About GST Litigation

Posted by Neethi V. Kannanth 24 September 2022 18471 Views

In this article, we will discuss the basics of GST litigation and how to deal with it.

Guidelines to issue of summons

Posted by V SRIKANTH 22 September 2022 3533 Views

The Central Board of indirect taxes and Customs has issued an instruction no. 03/2022-23 (GST-Investigation) dated 17.08.22, laying down the guidelines to be followed for the purpose of issue of summons under section 70 of the CGST act. The guidelines are summarised in this article.

Procedure/Guidelines for filing/revising TRAN-1/TRAN-2

Posted by Kusum Gandhi 16 September 2022 4586 Views

The article contains the procedure/guideline for filing/revising TRAN-1/TRAN-2 in terms of order of Hon'ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd. Vide Circular 180/12/2022 Dated 9th September 2022.