GST Articles

How can I view and file Form GST PMT-09?

Suhasini 28 April 2020 at 10:26

The facility to file GST PMT-09 is now available on the GST Portal. The form GST PMT-09 helps to transfer cash balance from one head to another in the electronic cash ledger.

Interaction with GST expert CA Sudhir Halakhandi

CA AJAY SHARMA 27 April 2020 at 13:32

CA AJAY SHARMA: Hello! Friends. You are most welcome to our show KNOW YOUR GST PERSONALITY.Today We have with us a renowned GST Personality Mr. Sudhir Halakhand..

Impact of COVID-19 on GST

Vaibhav Garg 27 April 2020 at 10:49

The outbreak has presented new roadblocks for the Indian economy now, causing a disruptive impact on the world of work.

Amendment in time clause for refund of inverted duty structure has retrospective effect?

JATIN DUGGAL 27 April 2020 at 10:49

Whether amendment made in section 54 of CGST Act, 2017 regarding the time clause for refund of inverted duty structure has retrospective effect or not.

Ineligible ITC subjected to reversal under GST

P.Jagadeeswaran 27 April 2020 at 10:49

If the dealer has taken ineleigible input tax credits, the same requires to be revered voluntarily to avoid penal action by the department. The relevant provisions quoted are under the CGST act only and hence relevant references under SGST/ UGST/ IGST act(s) shall be referred.

GST rate on royalty paid to obtain license for mining services

Pradeep Jain 24 April 2020 at 10:31

GST Update on applicable rate of GST on royalty paid to obtain license for mining service. The AAR recently held that the applicable rate of GST on the royalty paid under a mining lease agreement with the government attracted a GST rate of 18% under the reverse charge mechanism.