GST Articles
A big relief by Supreme Court to taxpayers regarding GST Transitional Credit
CBIC issued Circular No. 180/12/2022-GST on 9th Sept,2022 following the judgement of Hon ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd. with respect to guidelines for filing/revising TRAN-1/ TRAN-2.
Effects on Goods Transport Agency due to recommendation of 47th council Meeting
The terms GTA has not been defined under GST Act, 2017, GST Rules. It is presently defined under the Notification No. 12/2017- Central Tax (Rate) and Notification No. 9/2017-Integrated Tax (Rate) both dated 28-6-2017.
Guidelines in filing the TRAN-1 application
The CBIC has issued a circular no. 180/12/2022-GST dated 9.9.22 laying down certain guidelines in filing the TRAN-1 application pursuant to the decision of the Supreme Court in the case of Union of India Vs. Filco Trade Centre private limited.
Benefits of Debit Notes delinked from Sale Invoices under GST
With effect from 01.01.2021, section 16(4) of the CGST Act, 2017 was amended videthe Finance Act, 2020, so as to delink the date of issuance of debit note from ...
Guidelines for launching of prosecution under GST
The Commissioner (GST-Investigation), CBIC, had recently issued instruction no. 04/2022 dated 01.09.22 laying down guidelines to be followed by the department for launching prosecution under the CGST Act.
How GST E-invoicing Will Impact Business Compliance & Operations?
The government had informed executing the fifth phase of e-invoicing to assessee whose yearly turnover exceeds Rs 10 cr to 20 cr. From Oct 1, 2022, the same phase will start, it just impacts drastically the small businesses that have the same turnover as well as affects their business processes and complaints.
GST on hiring of motor vehicles
Clarifications regarding GST on renting of motor vehicles designed to carry passengers to be paid by corporate recipients /FirmsGovt. of India vide Circular No....
Important Updates and Due Date Compliances under GST for Sept 2022
Important clarifications / amendments issued by the Government on GST in August / September 2022 along with compliance timelines in September 2022.
GST and Sale of developed plots
In this article the paperwriter has examined the latest clarification and implications of development and sale of plots
Changes in reporting of ITC IN GSTR-3B
Notification No. 14/2022 - Central Tax dated 5th July 2022 read with Circular No.170/02/2022 dated 6th July 2022
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