GST Articles

All You Need To Know About GST E-Way Bill

CA Rajesh Pilleda 26 December 2020 at 10:03

In this article, we will be talking about the relevance of an e-way bill, how to generate it, its validity in India, and the documentation required to generate it.

CGST (Fourteenth Amendment) Rule, 2020

CA Niyati Soni 26 December 2020 at 10:03

In this article, we discuss the Central Goods and Service Tax (Fourteenth Amendment) Rules, 2020 which was introduced by CBIC via Notification No. 94/2020 - Central Tax.

Changes in GST Rules relating to Registration, ITC and Returns

Rohit Kumar Singh 26 December 2020 at 10:03

CBIC has issued Notification No 94/2020 - Central Tax for amendment in CGST rules vide CGST (Fourteenth Amendment) Rules, 2020. The changes have been discussed in a lucid manner for better understanding.

Latest changes introduced in CGST Rules

Kusum Gandhi 24 December 2020 at 15:19

The government notified various notifications related to GST on dt. 22 Dec 2020. In this article, we will discuss Notification No. 94/2020 - Central Tax, which talks about the CGST (Fourteenth Amendment) Rules, 2020.

Rule 36(4) - Impact & Validity

CA Akshay Hiregange 24 December 2020 at 13:14

In this article, we have analyzed the impact and practical suggestions of Rule 36(4). We have also touched upon the validity of Rule 36(4) in the GST law.

Recent Changes in GST Rules - Impact and Actions needed

Lekhraj sood 24 December 2020 at 10:18

In this article, an attempt is made to discuss the recent changes in the GST Rules, and their impact on the taxpayers along with actions that taxpayers would need to take, to comply with the said changes.

CBIC Issues 3 Important GST Notifications related to Penalty, Late Filing, and CGST Fourteenth Amendment Rules, 2020

Aishna Kukreja 23 December 2020 at 16:06

The Central Board of Indirect Taxes and Customs has issued 3 Important GST Notifications related to Penalty, Late Filing, and CGST Fourteenth Amendment Rules, 2020. Let's discuss the same.

Important Changes Introduced in CGST (Fourteenth Amendment) Rules 2020

CA Rajesh Pilleda 23 December 2020 at 13:12

In this article, we discuss some of the Important Changes Introduced in the Goods and Services (Fourteenth Amendment) Rules 2020, which have been released by CBIC on 22nd December 2020.

Extension of Due Dates for ITR, Tax Audit Report, and GST Annual Return for AY 2020-21 requested by Professionals and Taxpayers

Shweta 23 December 2020 at 09:50

Tax audit extension, These demands mainly pertain to the deadlines under the Income Tax Act for AY 2020-21, and those under the GST Act for FY 2018-19 and 2019-20.

Analysis of ITC utilization in DRC-03 for GSTR 9 & 9C

CA Akshay Hiregange 22 December 2020 at 09:50

Taxpayers have an option to pay additional liability not declared in GSTR-1 or GSTR-3B, in GSTR-9 through Form DRC-03 based on para 4 of GSTR-9 instructions for FY 2017-20.