GST Articles

Analyses & Reconciliation of GSTR 1, GSTR 2A, GSTR 3B as on 31st March 2021

Posted by Bimal Jain 24 March 2021 4156 Views

In this article, we have analyzed and discussed about the reconciliation of GSTR 1, GSTR 2A, GSTR 3B etc., that has to be done by the registered taxpayers under the provisions of the GST Law as on March 31, 2021.

GST compliances as on April 1, 2021

Posted by Bimal Jain 22 March 2021 15743 Views

In this article, we have discussed about the compliances that have to be complied by the registered taxpayers under the provisions of the GST Law as on April 1, 2021.

GST Rates with HSN code on Household Electrical Devices & Appliances

Posted by Soumya Laha 22 March 2021 24882 Views

Generally there are four rates such as 5%, 12%, 18% & 28% under GST. Also there are Zero rated, Nil rated and Exempted category under GST.

FAQs | Core and Non-core Amendments during GST Registration

Posted by Suhasini

22 March 2021 4555 Views

Answering some of the most asked questions related to Core and Non-Core fields as per the latest amendments, during GST Registration.

GST Dept Issues Notices to the Debtors to make good for the default in deposit of GST Dues

Posted by CMA Navneet Kr Jain 22 March 2021 2717 Views

The government seems to be in no mood to let the defaulters/fraudsters escape and is using all provisions to ensure that GST revenue collections keep an upward momentum.

Supreme Court issues notice on PIL asking for a system to track GST paid by Facebook, Amazon, Google, Twitter, Others

Posted by CA Sapna Ghelani 19 March 2021 8175 Views

The three-judge bench of Chief Justice while issuing notice to the centre seeks to amend GSTR-5A or introduce a new form to reflect in the GST return figures of revenue generated out of services to NTOR.

GST Professionals | Timeline of 2020 & 2021

Posted by ca harshil sheth 19 March 2021 6076 Views

Looking back at the last 15 months - specifically 2020, it was the year when Professionals worked double than any usual year. In this article, we have discussed the timeline of 2020 & 2021 for GST Professionals.

GST Update - Quoting of HSN on Tax Invoices

Posted by Rohit Kumar Singh 16 March 2021 12660 Views

Discussing GST Updates w.r.t Quoting of HSN Classification on Invoices, Table for HSN/SAC reporting based on Turnover & Nature of Supplies and Steps for implementation of the same.

GST Audits: Checks for supply to exporters at concessional rates @0.1%

Posted by CA. Heet Shah 15 March 2021 11304 Views

Discussing conditions that need to be satisfied in case one is supplying to a merchant wherein export is in excess of @0.1% (IGST) or 0.5% (CGST & SGST each).

Solution to the Dilemma faced by the Recipient of Deemed exports for claiming refund !!!

Posted by CA. Heet Shah 13 March 2021 6830 Views

Discussing whether, as per Rule 89(1) of CGST Rules, 2017, the recipient of deemed supply applying for refund has to claim ITC or not, in order to claim a refund?