GST Articles

Critical Changes in GST Compliances from 1st Jan 2021

Vivek Jalan 26 December 2020 at 14:29

In this article, we will discuss the critical changes in GST Compliances from 1st Jan 2021 which have been amended by the Central Goods and Services Tax (Fourteenth Amendment) Rules 2020.

Gist of important changes made in the CGST Rules, 2017 vide Notification issued on Dec 22, 2020

Bimal Jain 26 December 2020 at 13:10

A lot of changes have been made in the CGST Rules 2017 vide Notification No. 94/2020 - Central Tax dated December 22, 2020. This article summarises all the important changes made in the CGST Rules, for your easy digest.

Important things to know about Quarterly Return Filing and Monthly Payment of Taxes (QRMP) Scheme under GST

CA Rajesh Pilleda 26 December 2020 at 10:03

The quarterly GSTR-3B filing option will be available from 1st January 2021 onwards. It is clarified that this scheme is optional and can be availed based on GSTIN.

Arrest under GST is not cakewalk for department

R.P.Singh 26 December 2020 at 10:03

This article is a small attempt to demonstrate that the department cannot arrest persons in each and every case and the arrest can be done only under exceptional circumstances even though the allegation of evasion is more than five crores.

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.