GST Articles

Changes in the GST refund Procedure and Rules

Posted by Rohit Kumar Singh 27 May 2021 9428 Views

CBIC has issued Notification No. 15 /2021 - Central Tax dated 18th May 2021 specifying changes in the CSGT Rules, which has brought changes in the GST refund procedure.

GST Saga on Health Care Services - Classification of sanitizers

Posted by Bimal Jain 26 May 2021 2222 Views

Discussing judicial pronouncements that state that Sanitizers used for 'care, not cure for COVID', are not classifiable as 'Medicaments' and 'Hand-Sanitizers' taxable at 18%, denies exemption as 'essential commodity' under GST.

Decoding Cryptocurrency From GST Point Of View

Posted by Manish Gupta 26 May 2021 6528 Views

This article intends to give the readers an overview of the complete landscape for the taxation of cryptocurrencies and the indirect tax structure analysis, particularly after implementing the Central Goods and Services Tax Act, 2017.

Amendments In GST Refund Related Rules

Posted by Ajay Kumar Maggidi 24 May 2021 5637 Views

CBIC has finally rationalized the GST Refund rules via Central Goods and Services Tax (Fourth Amendment) Rules, 2021. These amendments have been discussed in detail in this article.

Changes in CGST Rules 2017

Posted by Kusum Gandhi 23 May 2021 2738 Views

Through Notification No. 15 /2021- CT dt.18th May 2021, CBDT released the CGST (Fourth Amendment) Rules, 2021. In this article, we will discuss the changes made via those rules.

5 ways through which you can be GST Ready with CAclubindia

Posted by CCI Team 22 May 2021 8015 Views

With CAclubindia, you can conquer the GST world in more ways than one. So, let us understand the Top 5 ways through which you can be GST Ready with CAclubindia....

GST Saga on Health Care Services - Scope of Composite Supply of Health Care Services

Posted by Bimal Jain 21 May 2021 4055 Views

In the GST regime, the Government minimized the burden of tax by exempting certain health care services as welfare measures for the citizen of the country. Discussing some judicial pronouncements related to Health Care Services.

How to Draft an Appeal under GST?

Posted by Akash Gupta 21 May 2021 168693 Views

Any appeal under any law is an application to a higher court for a reversal of the decision of a lower court. Let us understand the steps to draft an appeal under GST.

Time period for filing of GST refund application has been extended

Posted by Sindhuja Jaiswal 20 May 2021 6148 Views

CBIC has released the CGST (Fourth Amendment) Rules, 2021. Under this, a new proviso under Rule 90(3) has been inserted to extend the time period for filing GST Refund Application.

Extension for filing of application for revocation of cancellation of registration

Posted by Sindhuja Jaiswal 20 May 2021 2175 Views

Now the total period available to the taxable person for applying for revocation of cancellation of registration is 30 + 30 + 30 days, which has been explained in this article.