GST Articles

Important Care to be taken before filing Sept 21 GST Return

Posted by CA Umesh Sharma 13 September 2021 10758 Views

Once the return of September 2021 is filed, no changes or rectifications can be made further. Thus, taxpayers must reconcile their books and returns & make the final adjustments.

GST Implication on Export of Goods & Service

Posted by CA Amit Harkhani 13 September 2021 7107 Views

Export incentives are certain benefits exporters receive from the government as acknowledgement for bringing in foreign exchange and as compensation for the costs they incur.

GST Exemption upto Rs.7500 to Residential Welfare Association

Posted by CA Roopa Nayak 13 September 2021 10270 Views

The recent judgment of the HC in Greenwood Owners Association vs. UOI has held that it is only contributions to RWA in excess of Rs.7,500/- that would be taxable under the GST Act.

GST Returns and updated due dates

Posted by CCI Team 10 September 2021 26908 Views

GST return is to be filed by every registered dealer on the GST Portal. Know the updated due dates of GST return filing forms of GSTR 1, GSTR 3B, GSTR 4, GSTR 5, GSTR 6, GSTR 9.

GST Return : New GST Return System

Posted by Kunal Budhraja 10 September 2021 18112 Views

The New GST Return System which was to be implemented from the 1st of April 2020 has now been deferred till September 2020 by the GST Council in it's 39th meeting. This article presents a brief overview of the New GST Return Filing System.

Latest Updates on E-Invoicing

Posted by CA Dolly Sharma 05 September 2021 2595 Views

The CBIC has notified that e-invoicing will be applicable from 1st April 2021 for businesses with a turnover of more than Rs.50 crores (in any financial year from FY 2017-18 onwards).

Reverse Charge Provisions for Builders

Posted by CA Reema Sonigra Mehta 04 September 2021 27061 Views

If an unregistered person supplies certain specified taxable goods or services to certain specified recipients who are registered under GST, then such recipients must pay tax on such procurements on a reverse charge basis.

All about Block Input Tax Credit In GST

Posted by Ashish Miglani 04 September 2021 17187 Views

Input Tax Credit Mechanism is available to you when you are registered as a taxpayer under the GST Act whether you are a Manufacturer, Supplier, Agent, or E-Commerce Operator etc.

GST 45th Council meeting to be held on September 17, 2021 - Agenda

Posted by Bimal Jain 04 September 2021 6880 Views

The GST Council in its 45th meeting is expected to review the reductions made in the 44th GST Council meeting and discuss the compensation structure going ahead.

A synopsis of key recent developments under GST

Posted by Rahul Pansari 04 September 2021 8174 Views

Discussing GST legislative amendments, CBIC Notifications, Circulars, Judicial Developments - SC, HC & Tribunal rulings, Important Advance Rulings under GST, Key pre-GST rulings and other major updates.