GST Articles

All About Reverse Charge Mechanism under GST

Posted by CA. Ankit Chandrakar 01 February 2021 5957 Views

As per Section 2(98) of the Act,"reverse charge" means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services

Power of arrest under GST

Posted by CA Shubham Gupta 31 January 2021 2317 Views

The Commissioner is vested with the power to authorize, by an order, any Officer of the central tax to arrest a person, where he has reasons to believe that such person has committed the offences

Cancellation of Registration under GST

Posted by Prachi Bansal 30 January 2021 7631 Views

The registration done with the GST Council can be cancelled by the department itself or it can also be cancelled by the individual having their own reasons.

TDS Under Goods and Services Tax

Posted by Shubham Kishanpuria 30 January 2021 4474 Views

We all are familiar with the word TDS (Tax Deducted at Source) in relation to Direct Tax, but few people are aware that similar term exists in Indirect Tax also.

Procedure Of GST Registration By Insolvency Professional & Related Queries

Posted by Shweta 28 January 2021 9431 Views

The government recently brought Circular No. 134/04/2020 & 138/08/2020 and in doing so introduced some clarifications concerning the Procedure Of GST Registration By Insolvency Professional.

All you need to know about QRMP Scheme

Posted by CA Amit Harkhani 28 January 2021 13378 Views

Discussing the Eligibility, Exercising Option, Details of Outward Supplies, Payment of Tax, GSTR-3B Filing and Applicability of interest and late fee w.r.t the QRMP Scheme.

GST Impact on Sale of Capital Goods (Business Assets)

Posted by CA Amit Harkhani 27 January 2021 5143 Views

In this article, we will discuss the GST impact on Sale of Capital Goods (i.e. Business Assets), including the provision of supply.

GST Aadhaar Authentication / e-KYC for Existing Taxpayers on GST Portal & Key Points

Posted by CS Lalit Rajput 27 January 2021 6361 Views

For those opting for Aadhaar authentication, new GST registration will be issued within three working days and would not need to wait for physical verification....

Supply under GST with examples

Posted by CA Rashmi Gandhi 25 January 2021 18081 Views

Discussing Section 7 of the CGST Act 2017, which provides for the scope of Supply under GST, together with some practical examples of the three schedules under it.

Clarity On Table Wise Applicability Of GSTR-9 For FY 2019-20

Posted by CA Sapna Ghelani 23 January 2021 29191 Views

Form GSTR-9 is an annual return to be filed once, for each financial year, by the registered taxpayers. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc in this return.