GST Articles

GST Notices & Possible Solutions

Posted by CA Akshay Hiregange 10 June 2022 12881 Views

In this article we would be discussing how to manage the recent barrage of notices, and the possible actions and activities one may take up to resolve the problem being faced across the GST taxpayer community.

Key Judgments: Goods in transit, Variants of advances, Corpus Fund

Posted by CA. Heet Shah 09 June 2022 3433 Views

Once supply is made it is crucial to determine the Time of supply "event triggering the liability". Therefore it is of utmost importance to understand the time of supply which is provided in Section 12/13/14 of CGST Act,2017 and section 20 of IGST Act,2017.

Time limits of Scrutiny and Audit under GST Act

Posted by CA. Heet Shah 08 June 2022 35736 Views

GSTR-1 is a monthly filing on 10 of Subsequent Month which discloses GST liability of Taxpayer.

Scrutiny of Returns: GST ASMT-10

Posted by CA Amit Harkhani 03 June 2022 40120 Views

GST ASMT-10 is merely a notice where discrepancies are found and intimated to the taxpayers. Hence there is no personal hearing in ASMT-10.

Reporting of 6% tax rate in GSTR 1 from May 2022

Posted by CA Puja Sharma 03 June 2022 2876 Views

The GSTN issued a new advisory dated 1st June 2022. It has updated Form GSTR 1, and the required tax column of 6% has been added.

Tax Compliance Calendar for June 2022

Posted by CA Rahul Mittal 01 June 2022 7398 Views

Tax Compliance Calendar for the month of June 2022

No GST recovery can be made Forcefully in Investigation

Posted by CA Umesh Sharma 30 May 2022 5321 Views

What is the recent Instruction brought by GST Investigation Wing in respect of recovery of tax during search and seizure?

GST paid during search, inspection, investigation

Posted by CA Roopa Nayak 30 May 2022 17972 Views

The latest CBIC instruction No. 01/2022-23 GST - Investigation addresses the context of deposit of tax during the course of search, inspection or investigation. In this backdrop, the paper writer has analysed the implications of this instruction for assessees.

How to reply to notices of reversal of ITC when supplier has defaulted in payment of Output Tax Liability

Posted by Ishan 28 May 2022 38642 Views

One of the burning issues which is often litigated in the GST since its inception and implementation in the year 2017 is the reversal of Input Tax Credit by the recipient due to non-payment of output tax liability by the supplier.

Can a Certificate issued under CGST Rule 89(2)(m) by a CA, be made a basis, for Arrest u/s 69 read with section 132 of the CGST Act?

Posted by Mayank Mohanka 25 May 2022 20420 Views

The recent unfortunate development of the arrest of two CAs by the Officers of CGST, Gurugram Commissionerate, on 18.5.2022, on the ground of alleged issuance of false Certificate in fraudulent availment of ITC and consequent refunds of around Rs.15 crores