GST Articles

Extension of annual return filing, filing of GSTR-3B by EVC and other changes notified in GST

Rohit Kumar Singh 06 May 2020 at 18:48

Due date to file GSTR-9 for FY 2018-19 extended to 30th September 2020, and the validity of e-way bills further extended to the 31st of May

How to correct mistakes of GST challan through Form GST PMT 09?

CA Umesh Sharma 05 May 2020 at 10:05

Conversation between Krishna and Arjuna of GST. Krishna as always is trying to clear the clouds for Ajuna and show the path ahead. In this conversation, Krishna is telling Arjuna about how one can correct his mistakes of GST challan through Form GST PMT 09.

The "New" composition scheme

CA (CS) Ujjwal Jindal 04 May 2020 at 10:46

Since its introduction, GST has been into controversies. Many people found it unreasonable and for others it was just a new tax regime which was introduced in a hurry. The government kept on moving with the newly introduced tax system keeping the public along, listening to their concerns and making necessary timely changes/amendments.

Job work under GST -Detailed analysis

nikhil anand 04 May 2020 at 10:46

This article has been written with an objective to consolidate all the relevant legal provisions relating to job work for educational purposes.

Interaction with GST expert CA Sushil Goyal

CA Sudhir Halakhandi 01 May 2020 at 10:32

This is an excerpt from the interaction of CA Sudhir Halakandi with GST Expert CA Sushil Goyal

GST on director's remuneration a tale of two twisted AARs- What precaution you need to take?

CA. CS. Abhay Sharma 30 April 2020 at 18:12

These days of lockdown when a tax professional opens up its social messaging app, he would find ten messages on COVID-19 and one message on RCM on the remuneration to directors.

How to convert lapsed ITC into genuine ITC

P.Jagadeeswaran 30 April 2020 at 15:23

In this article I am not going to touch the ITC lapsing under Section 17(4) applicable for Banking companies and NBFC and Section 18(4) applicable for a dealer who has availed of input tax credit opts to pay tax under section 10 (composition method of tax payment).