GST Articles

GST Compliance relief pursuant to 2nd Wave of Covid-19

Posted by Rohit Kumar Singh 03 May 2021 1789 Views

CBIC has issued notifications under the GST Law to implement certain relief measures in view of the outbreak of the 2nd Wave of Covid-19 and lockdown in various States.

Relaxation in GST for various compliances (Notification No 8 to 14/2021 CT dated 1st May 2021)

Posted by CA Arun Chhajer 03 May 2021 2889 Views

Summarized Chart for all relaxations given by the Central Board of Indirect Taxes on various compliances under the GST law, via Notifications issued on 1st May 2021.

Summary of Relief Measures announced in GST Compliances on 01st May 2021

Posted by Tax Ninja 03 May 2021 1721 Views

Amidst the COVID19 pandemic and the lockdown already in force in most parts of the country, CBIC has issued various notifications to provide relief to the taxpayers for various GST compliances.

CBIC extends GST Return Due Dates, Waives Late fee for GSTR-3B

Posted by Rinav Ashok Khakhar 03 May 2021 4948 Views

Amidst the second wave of covid-19 pandemic throughout the country and complete/partial lockdown already in force in most parts of the country, CBIC comes out with another set of midnight notifications to provide relief to the taxpayers for various GST compliance/returns.

GST Implication on Housing Societies or Residential Welfare Associations (RWA)

Posted by CA Amit Harkhani 30 April 2021 14887 Views

Co-operative Housing Societies are entities registered under the co-operative laws of the respective states. In this article, we discuss the GST implication on Housing Societies and Residential Welfare Associations.

Slump sale under GST

Posted by CA Amit Harkhani 28 April 2021 10306 Views

Slump-Sale is the sale of an undertaking as a going concern for a single consideration. In this article, we will discuss the implication of tax in slump-sale as far as GST is concerned.

Extension of Income Tax and GST Due Dates amid Second Wave of COVID-19 - Need of the hour?

Posted by CA Sapna Ghelani 28 April 2021 39168 Views

Keeping in view this situation, many Chartered Accountants and Professionals have appealed to the Government to extend the Return filing and tax compliances dates for the month of April-2021.

GST Implication on Lease & Sale of Motor vehicles

Posted by CA Amit Harkhani 28 April 2021 8774 Views

GST is applicable only if transactions constitute the supply. If there is no supply, no GST will be charged. Let us understand the GST implication on lease and sale of motor vehicles.