GST Articles

How to Change the Authorised Signatory on the GST Portal?

Posted by CA Sapna Ghelani 05 January 2021 18851 Views

In this article, we discuss the steps through which a taxpayer or professional can change the authorised signatory on the GST Portal.

Is Anti-Profiteering Anti-Business?

Posted by Chandani Nawalkha 05 January 2021 1201 Views

The construction businesses are at the center stage of anti-profiteering in some of the latest judicial pronouncements. The article is an attempt to summarize the methodology and crux of these rulings.

Auto population of E-invoice in GSTR 1

Posted by Lekhraj sood 04 January 2021 9603 Views

In this article, we discuss the important points and updates that are to be noted by taxpayers who had started e-invoicing from 1-10-2020 and whose auto-population of e-invoice data into GSTR-1 had started from 3rd December 2020.

Important Changes in GST w.e.f. January 1, 2021

Posted by Bimal Jain 04 January 2021 20492 Views

Highlights of all important changes related to QRMP Scheme, E-invoicing, ITC availment, e-way bill, etc. under the CGST Act 2017 and CGST Rules 2017, effective from January 1, 2021.

Person whose registration has been suspended is now restricted from furnishing PART A of E-Way Bill

Posted by Bimal Jain 04 January 2021 1248 Views

The CBIC, vide Notification No. 94/2020-Central Tax, dated December 22, 2020, has inserted a new amendment in which a person whose registration has been suspended is now restricted from furnishing PART A of the E-Way Bill.

Compliance Calendar - January 2021

Posted by CA Rahul Mittal 02 January 2021 17857 Views

Compliance Calendar January 2021 - In this article, we discuss the most important Income Tax, GST, and Provident Fund due dates that lie in the month of January 2021.

No opportunity of being heard to taxpayers for suspension of registration

Posted by Bimal Jain 02 January 2021 2164 Views

The CBIC vide Notification No. 94/2020-Central Tax, dated December 22, 2020, issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020 amending Rule 21A of the CGST Rules, 2017.

New grounds for cancellation of registration under GST

Posted by Bimal Jain 31 December 2020 4900 Views

CBIC, vide Notification No. 94/2020-Central Tax, has issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020, amending Rule 21 of the Central Goods and Services Rules, 2017.

New Form GST REG-31 notified for Intimation for suspension and notice for cancellation of registration

Posted by Bimal Jain 30 December 2020 11579 Views

In this article, we discuss Form GST REG-31 for "Intimation for suspension and notice for cancellation of registration" under Rule 21A of the Central Goods and Services Tax Rules, 2017.

Cancellation of registration under Rule 22 of the CGST Rules aligned with newly inserted sub-rule (2A) of Rule 21A

Posted by Bimal Jain 29 December 2020 9797 Views

CBIC has issued the CGST Rules (Fourteenth Amendment), 2020, inter alia, amending Rule 22 of the Central Goods and Services Tax Rules, 2017 ("CGST Rules"), dealing with "Cancellation of registration".