GST Articles
Functionality to register complaint on misuse of PAN in GST Registration
02 July 2021
3913 Views
To address the complaint related to misuse of PAN for obtaining GST registration, a functionality to register such complaints on GST Portal has been introduced....
Show Cause Notice Under Section 73, 74 and 76 of CGST Act, 2017
Show cause notice is a notice served by the department giving an opportunity for a person to explain with reasons as to why a particular course of action should not be taken against him.
GST Return Due Dates: Updated Compliance Chart
To amend the existing relief provided by the Government amid COVID-19 in terms of waiver of late fees, interest and reduced rate of Interest @9% p.a. for the period of February, March and April 2020 and similar relief has been provided for the period May, June & July 2020 and extension of due date for August 2020
GST on Ocean Freight in Relation to Import of Goods
The two most popular means of transportation of goods from one country to another are through sea routes and air routes. Let us understand the applicability of GST on Ocean Freight expense incurred during import of goods.
GST Rate Applicability at the rate of 5% on Educational Institution/Universities
Merely having a University/Educational Institution is not sufficient for applicability of Notification No. 45/2017 - Central Tax (Rate) and 47/2017 - Integrated Tax (Rate), for applicability of concessional tax rate of 5%.
GST Era & Cost Records and Cost Audit Applicability on the basis of HSN
The pandemic has brought the focus on the importance of cost management of resources. In this article, we have answered queries which a company can have with regard to cost records applicability, or cost audit.
Clarification on GST on certain goods and services
In the 43rd GST Council Meeting held on 28th May 2021, the council had recommended some clarifications to be issued on GST Rate of certain goods and services.
Tax evasion under GST and measures to curb it
Tax evasion is the illegal attempt through which taxpayers try to reduce their tax liability. It has become a major problem for the government of almost every country.
An insight into Composition Levy: Sec 10 of CGST Act 2017
To lower the burden of compliance for small businesses, a composition scheme has been introduced under GST law where the assessee has to pay tax at a minimum rate based on their turnover.
GST Rate reduction related to Covid related goods
Pursuant to the GST Council recommendations in their 44th meeting held on 12th June 2021, CBIC has issued notifications relaxing the GST rate on goods being used in COVID-19 relief and management.
Popular Articles
- Individual Income Tax Return Filing Due Dates for FY 2025-26 (AY 2026-27)
- Due Date Extended: Check Which Return Filing Gets More Time?
- New Column in ITR For AY 2026-27: "Receipts Not in Nature of Income" - What Is It?
- Section 44ADA of the Income Tax Act: Latest Rules and Questions Every Professional Asks
- PNB FD Interest Rates 2026 for 444 days: Maximize Your Returns Without a Long Lock-In
- AIS Income Tax Transactions: What to Report and What to Skip in AY 2026-27?
- Pensioner ITR for AY 2026-27: Guide to Reporting Pension Income and Claiming Your Tax Refund
- ITR Processing Time 2026: Know How Long Will It Take and What Each Status Message Means
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
