GST Articles

Search and Seizure under GST

Posted by Neethi V. Kannanth 13 August 2022 5208 Views

Search denotes an action of a Government machinery to go, look through or examine carefully a place, area, person, object etc. in order to find something which is concealed or for the purpose of discovering evidence of crime.

Scrutiny under GST

Posted by Neethi V. Kannanth 12 August 2022 9323 Views

Section 61 of the CGST Act, 2017 empowers the proper officer to scrutinise the return filed and related particulars furnished by the registered person in order to verify the correctness of the return and inform the registered person about the discrepancies noticed and seek explanation on the same.

Show Cause Notice Under GST Act

Posted by Poojitha Raam Vinay

12 August 2022 20922 Views

Show Cause Notice (SCN) is a warning or notification issued by a Courts, Competent Authorities or an Organization for an identified default demanding a tax payer to explain or to "show cause" in writing as to why the disciplinary/penal action should not be taken against the taxpayer for the identified defaults.

Clarification on renting of residential dwelling

Posted by CA Pradeep Sharma 11 August 2022 22545 Views

From now on, if a registered person takes residential dwelling on rent then he will have to deposit GST in reverse charge.

Important Updates and Due Date Compliances under GST for August 2022

Posted by Tarun Kr. Gupta 10 August 2022 7923 Views

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

Taxability of Sale of Developed Plot under GST

Posted by CA Umesh Sharma 10 August 2022 6130 Views

On 3rd August 2022 Circular No. 177/09/2022-TRU was passed for clarifying the taxability for sale of developed plot under GST. Let us discuss the same, in this article!

Mandatory GST registration vs Inter state supply of rental service

Posted by CS Advocate Abhishek Goyal 05 August 2022 25607 Views

In this short article, I am discussing interplay of mandatory GST registration u/s 24 vis-a-vis inter state supply of rental service on immovable property based on place of supply (POS) rules in GST.

GST on Restaurant Services through Zomato, Swiggy, etc. & Reporting in GSTR-3B

Posted by Bimal Jain 04 August 2022 15313 Views

A new table Table 3.1.1 has been inserted as per [Notification No. 14/2022 – Central Tax dated July 05, 2022] in Form GSTR-3B and the same will be available on the GST portal from August 01, 2022 wherein both the ECO and registered restaurant can report supplies made under Section 9(5) of the CGST Act

Who are liable to generate e-invoice w.e.f 1st Oct 2022

Posted by Bimal Jain 03 August 2022 13082 Views

The GST Council, in its 37th meeting held on 20.09.2019, has recommended introduction of electronic invoice ('e-invoice') in GST in a phased manner. E-invoicing was initially made applicable w.e.f 01.10.2020 for the registered person having aggregate turnover of Rs. 500 crore and above only.

Case Study 6 - Service Tax / GST

Posted by FCS Deepak Pratap Singh 03 August 2022 7711 Views

In the given case, the department had issued SCN and passed the order in the name of "A" quarry that had taken land on lease for quarry business from the mining department of the state.