GST Articles
GST Filing Rules Will Change From 1st September 2021
Businesses that have not filed GSTR-3B returns in the preceding two months will not be able to file details of outward supplies in GSTR-1 from September 1, GSTN has said.
MSME registration under Udyam Aadhaar- Benefits, Requirement, and Process
The terminology like MSME, SSI or Udyog Aadhaar is one and the same thing. In other words, there is only one registration which micro, small, or medium enterprises have obtained and that is Udyog Aadhaar.
How to Match Your Books ITC With GSTR 2B ITC
It is getting difficult for GST taxpayers to match their Book's ITC with GSTR 2B ITC because GSTR-2B contains ITC which is not only related to the current month ITC. Here is a Simple Equation for matching the same.
Raksha Bandhan: Relation between seller and buyer under GST
A taxpayer should reconcile the purchases with sales shown by the seller i.e. Party wise reconciliation of all purchase transactions with GSTR-2A should be made.
GST Charcha on Union Budget 2021: Amendments proposed in Section 74, 107, 151, 152 and 168 of the CGST Act, 2017
This GST Charcha deciphers into recent changes in GST Laws made vide Clause No. 104, 107, 110, 111 and 112 of the Finance Bill, 2021 with respect to amendments in Section 74, 107, 151, 152 and 168 of the CGST Act.
Difference Between GSTR 2A and 2B
23 August 2021
30564 Views
GSTR 2A is a system-generated auto-populated eligible ITC statement or return, while Form GSTR-2B is an auto-drafted ITC statement that is static.
Latest on E-invoicing: Now, it is mandatory for companies with revenue above Rs 100 crore
Businesses would be provided with the application, which can be connected to the GST portal site to create an E-invoice to facilitate the assimilation and use of the E-invoice system to GST.
Refund of EC, SHEC, and KCC Balances under GST
Section 142(3) of CGST Act provides that refund filed by any person before, on or after 1st July 2017, for refund of any amount of CENVAT credit would be granted in accordance with the provisions of the law.
Recovery of self-assessed tax
This GST Charcha deciphers into recent changes in GST Laws made vide Clause No. 105 of the Finance Bill, 2021 with respect to recovery of self- assessed tax.
Can GST department provisionally attach Property/Bank Account of any Person?
This GST Charcha deciphers into recent changes in GST Laws made vide Clause No. 106 of the Finance Bill, 2021 with respect to provisional attachment of property/bank account.
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