GST Articles

GST Portal | Functionality to check and update bank account details

Posted by Rohit Kumar Singh 31 July 2021 11704 Views

A functionality to check the status of bank account details update for the taxpayers who have taken new registration at GST Portal but have not yet furnished the same has been introduced.

New functionality for Aggregate Turnover deployed on GST Portal

Posted by Rohit Kumar Singh 30 July 2021 6566 Views

Taxpayers can now see the exact Annual Aggregate Turnover for the previous FY, instead of just two slabs of above or upto Rs. 5 Cr. They can also see AATO of the current FY based on the returns filed to date.

New GST functionalities to be deployed w.e.f July, 2021

Posted by CS Lalit Rajput 26 July 2021 4400 Views

Discussing upcoming GST functionalities with regard to Registration in Form GST REG-21, Return under Form GSTR-10, GSTR-11, GSTR-1 and GSTR-5 deployed on the GST Portal in July 2021.

Extension of limitation under GST Law in terms of Order of the SC dated 27th April 2021 - A Clarification

Posted by Rohit Kumar Singh 24 July 2021 4399 Views

CBIC has issued a Circular No 157/13/2021-GST dated 20th July 2021 clarifying the extension of limitation for various actions under the GST Laws pursuant to SC's Order dated 27th April 2021.

Decoding E-Commerce Operators from GST perspective

Posted by Manish Gupta 23 July 2021 3517 Views

As per Section 2(45) of CGST Act, 2017, electronic commerce operator means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce.

Government tenders to attract GST, deemed a service - Maharashtra AAR

Posted by CS Lalit Rajput 22 July 2021 3059 Views

Any tendering should attract GST on the processing fee and that 18% GST should apply wherever such forms are bought online or offline. Both online and offline tendering would be considered as a supply of service.

GST Registration

Posted by Manju Laur 22 July 2021 5402 Views

Section 22 of the CGST Act, 2017 provides that any person, engaged in making a taxable supply, whose aggregate turnover in a FY exceeds 20 lakh rupees is liable to be registered under GST.

Why getting certified in GST is the need of the hour?

Posted by Muskan Mudgil 18 July 2021 9034 Views

A certification in GST will help you professionally no matter which stage of your career you are currently at. In fact, based on a Naukri Survey, professionals with a GST Certification are more likely to get paid higher.

Dispute on valuation of supply of services by RWAs to their members

Posted by Abhishek Raja 18 July 2021 4170 Views

The Madras HC in the case of Greenwood Owners Association has quashed a Finance Ministry circular prescribing GST on the entire monthly contribution to RWA if it is more than Rs. 7,500.

GST Quarterly Updates Tracker (April 2021 - June 2021)

Posted by CS Lalit Rajput 16 July 2021 6392 Views

Discussing all major GST Updates including circulars, notifications, COVID-19 relaxations, and functionalities deployed on the GST Portal in the Quarter April 2021 - June 2021.