GST Articles

GST Compliance after Death of Proprietor

CA Pratik Patel 06 July 2020 at 11:46

In case of Death of Proprietor, if the business is continued by any person then it'll be considered as Transfer of Business under GST (Section 18 (3) - CGST Act)

Compliance Calendar for July to September 2020 with Return Wise Due Dates

Ajay 04 July 2020 at 11:17

Compliance Calendar for July to September 2020 with Return Wise Due Dates

NIL GST Return through SMS

Jasmeen Marwah 03 July 2020 at 10:55

NIL Return through SMS (Short Messaging Service) To make GST compliance easier for the taxpayer Central Government has amended Central Goods & Services Tax

GST Registration: Eligibility and Procedure

CA Santhosh Gupta Kethepalli 03 July 2020 at 10:55

Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both.

Waiver of Late Fees of GSTR 3B: Recent Notifications

CA Rahul Mittal 02 July 2020 at 10:32

CBIC has issued Notification No. 57/2020 on 30.06.2020 to prescribe maximum amount of penalty if GSTR3B is filed up to 30.09.2020. The said relief is for both class of taxpayers i.e. taxpayers having turnover up to Rs. 5 crores or more than 5 crores.

Form GSTR 3B : Waiver or reduction of Late fees

Rohit Kumar Singh 02 July 2020 at 10:32

CBIC has issued Notification No - 57/2020-Central Tax dated 30-06-2020 waiving/reducing late fees on filing of GSTR 3B for the months of May 20 to July 20 by 30th September 20.

GST Due dates Effects is like

CA Umesh Sharma 29 June 2020 at 16:31

Some major recommendations were put forth by the GST Council in the 40th GST Council meeting. What further step has CBIC taken to give effect to the recommendations

GST Compliance relaxations related to Refund, E-way Bills and Orders

Rohit Kumar Singh 29 June 2020 at 14:28

GST Compliance relaxations related to Refund, E-way Bills and Orders

GST Return Due Dates: Updated Compliance Chart

CA Nikhil Jhanwar 29 June 2020 at 09:30

To amend the existing relief provided by the Government amid COVID-19 in terms of waiver of late fees, interest and reduced rate of Interest @9% p.a. for the period of February, March and April 2020 and similar relief has been provided for the period May, June & July 2020 and extension of due date for August 2020