GST Articles

Refund under the GST regime

Chandani Nawalkha 27 October 2020 at 09:58

Under the GST regime, the cases of refund are summarized in this article and are mostly governed by Section 54 of CGST Act, 2017 and Rules 89/96 of CGST Rules, 2007.

Dussehra gift of date extension, but what about Diwali gift of ITC?

CA Umesh Sharma 27 October 2020 at 09:58

Due to the COVID-19 pandemic, various taxpayers are facing issues while claiming ITC. Thus, three important recommendations have been made by 53 GST and Trade Associations regarding this.

GST Portal Issues - Did you also face a technical failure while filing GSTR-3B for September 2020?

Aishna Kukreja 22 October 2020 at 10:04

The GST Portal experienced a major technical failure when users were filing their GSTR-3B return for Sept 2020. However, is there a reason for it? What lies ahead for the taxpayers? Is a technical failure of this magnitude justified?

Implications of amendments in GST dated 15.10.2020 in Rule 142 of the CGST Rules

CA. Heet Shah 21 October 2020 at 10:58

An analysis of Rule 142 of the CGST Rules before and after the amendment in GST dated 15th October 2020 vide Notification No. 79/2020.

Analysis of amendments in 1st proviso to rule 46 for Invoicing under GST

CA. Heet Shah 20 October 2020 at 11:00

The GST Law requires that an invoice is issued on the occurrence of a certain event, being a supply, within the prescribed timelines. Let us analyze the amendments in 1st proviso to rule 46 for Invoicing under GST.

Implication on HSN Disclosure vide recent GST notifications

CA. Heet Shah 20 October 2020 at 11:00

When a registered person supplies goods or services to a registered person, then HSN is to be provided without any relaxation. However, a registered person with AATO up to 5cr dealing with URD may not provide HSN.

Important Changes in various GST Forms

Bimal Jain 20 October 2020 at 11:00

The CBIC vide Notification No. 79/2020 notified CGST (Twelfth Amendment) Rules, 2020 amending CGST Rules, 2017 vide various following amendments have been made in GST Forms. Let us understand those.

9 New Changes in GST on the occasion of Navratri

CA Umesh Sharma 19 October 2020 at 15:05

The GST department has brought 9 new updates for the taxpayers to ease the compliance processes, and to further automate the compliance procedure. Let us understand those updates.

Notification of date for furnishing GST Returns and other Amendments

Rohit Kumar Singh 19 October 2020 at 15:05

GST Council on 15.10.2020 announced various changes in the GST Regime vide Notification Numbers 74/2020 to 79/2020. Know more about those changes here.

Latest GST notification dated 15th October 20

Kusum Gandhi 19 October 2020 at 15:05

The government on 15th Oct 2020 notified the taxpayers of various changes that have been made after the 42nd GST Council Meet. Here is a summary of those changes.