GST Articles

GSTR-9 and Due Date to file GSTR-9

Aishna Kukreja 20 May 2020 at 09:09

GSTR-9 is an annual return, to be filled by registered dealers, which contains a consolidated summary of all monthly returns, i.e. GSTR-1, 2A, and 3B under CGST, SGST and IGST during the entire year, along with turnover and audit details for the same.

Inspection, search, seizure and arrest in GST

ca.sanjeev kumar 19 May 2020 at 16:31

Inspection, search, seizure and arrest in GST

Decoding impact of GST on CSR activities in relation to COVID-19

CA Karan Goyal 19 May 2020 at 16:29

Decoding impact of GST on CSR activities in relation to COVID-19

Amended transitional arrangements for ITC notified u/s 140 of CGST act

CS Lalit Rajput 19 May 2020 at 09:29

Central Board of Indirect Taxes and Customs, Ministry of Finance, (Department of Revenue)vide Notification No. 43/2020 - Central Tax dated 16th May, 2020 has issued notification which Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017.

Now file your TRAN-1 by 30th June, 2020

CA VARUN SHARMA 19 May 2020 at 09:28

Have You Missed Out Filing TRAN 1? Not To Worry You Still Got The Chance To File It By 30th June 2020

Refund Under GST - Recent Issues & Clarification

Ashish Mittal 19 May 2020 at 09:28

Various issues that came in notice of CBIC have been dealt to a great extent with time. Continuing the same another circular has been issued on 31st March 2020 addressing various issues & discrepancies faced by department, taxpayers, and directions received from courts.

Assessment under the GST Law

CA. RAUNAK AGARWAL 19 May 2020 at 09:28

Assessment (Section 2(11) of The CGST Act, 2017) - Assessment means a determination of tax liability under this act and it includes self- assessment, re-assessment, provisional assessment, summary assessment, and best judgment assessment.

Maintenance of Accounts and Records under GST Regime

Rohit Kumar Singh 19 May 2020 at 09:27

Maintenance GST Law prescribes detailed procedure for maintenance of books of accounts and records for goods or services or both. Iof Accounts and Records under GST Regime. Document" as defined under the CGST Act, 2017 to include written or printed records of any sort and electronic record as defined in IT Act, 2000.

Eligibility and Conditions to take ITC| Section 16 of the CGST Act

Tanya gupta 18 May 2020 at 11:39

Sec 16(1) states that "Every person shall, subject to such conditions as may be prescribed and in the manner specified in sec 49, be entitled to take ITC charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person.