GST Articles

Beware of Suspension of GST Registration

Lekhraj sood 15 February 2021 at 09:42

The CGST Amendment Act introduced Suspension of Registration by inserting a proviso to Section 29 (2) of the CGST Act, 2017 effective from 01.02.2019. Let us understand why taxpayers must beware of this.

GST Charcha on Union Budget 2021

Bimal Jain 13 February 2021 at 17:17

This GST Charcha deciphers into recent changes in the GST Laws made vide Clause No. 99 and 113 of the Finance Bill, 2021 on the issue whether GST is leviable on services provided by Club or Association to its members?

Analysis of Eight Terms of Supply

CA Amit Harkhani 13 February 2021 at 16:34

In this article, we will discuss the Eight Terms of Supply i.e Sale, Transfer, Barter, Exchange, Lease, Rental, License, and Disposal.

GST - No more Good and Simple

Mithilesh Brahmbhatt 12 February 2021 at 17:35

GST was claimed to be a Good and Simple Tax for taxpayers. However, is the scenario same now? In this article, we highlight some of the provisions which have forced GST to not be Good and Simple anymore.

Bitcoins - Income Tax, GST & International Tax Structure

CA Ankit Gulgulia (Jain) 09 February 2021 at 16:59

Taxation of Bitcoins - Income Tax, GST, Tax Havens, Income Tax Return Disclosure and Country Wise Analysis of Tax Structure.

All About Voluntary Payment Using Form GST DRC 03

CA Sapna Ghelani 09 February 2021 at 09:46

FORM GST DRC-03 is a digital intimation of payment made by the taxpayer voluntarily or made against show cause notice issued by the department or in adherence to section 142(2) and 142(3) of CGST Rules 2017.

QRMP Scheme in GST

CA CMA Piyush Taurani 08 February 2021 at 09:48

The GST Council, in their 42nd Meet on 5th October 2020 proposed a quarterly return filing system for small taxpayers to be implemented w.e.f. 1st January 2021.

All about GSTR-9 & GSTR-9C for FY 2019-20

CA Robin Garg 05 February 2021 at 17:18

Recently, Union Budget 2021 has proposed to omit the provision of section 35(5) and amend section 44 of the CGST Act, 2017. After acceptance of the bill by the President of India, GST Audit will not be required.

Changes in Section 129 - Post Budget 2021

CA Shubham Gupta 05 February 2021 at 09:55

Discussing the detention, seizure and release of goods and conveyances in transit under GST as per Section 129, together with the changes in the section post Budget 2021.

Critical Amendment Proposed in Zero Rated Supplies under IGST Act

CMA Ramesh Krishnan 05 February 2021 at 09:55

At the present Sec. 16 of the IGST Act deals with zero rated supplies under GST. The Finance bill 2021 has proposed some changes in section 16 and the same is produced in this article.