GST Articles

GST me Naya Saal, Aur Taxpayer Behaal!

Posted by CA Umesh Sharma 29 December 2020 11938 Views

The year 2020 has seen a large number of false transactions & malpractices of the taxpayers. In order to curb malpractices used by taxpayers for tax evasion, the GST department is now implementing its new tools to brush out anomalies in the system.

GST - Due Date Compliance Calendar for January 2021 and Recent Updates on The Portal

Posted by CA. Hemant Singhal 28 December 2020 22559 Views

In this article, we discuss the Due Date Compliance Calendar of GST for January 2021, Recent Updates on the GST Portal, and Latest Notifications and Announcements made by CBIC.

Turnover Based Exemption for payment of 1% GST Tax Liability in Cash

Posted by CA Niyati Soni 28 December 2020 8441 Views

The Government's decision on mandatory payment of at least 1% of GST tax liability in cash will only apply to establishments having an annual turnover of Rs. 6 Crore.

Biometric based Aadhaar authentication/verification process for GST registration

Posted by Bimal Jain 28 December 2020 3353 Views

In this article, we discuss the Biometric based Aadhaar authentication/verification process for GST registration introduced by CBIC, vide Notification No. 94/2020-Central Tax dated December 22, 2020.

Critical Changes in GST Compliances from 1st Jan 2021

Posted by Vivek Jalan 26 December 2020 16125 Views

In this article, we will discuss the critical changes in GST Compliances from 1st Jan 2021 which have been amended by the Central Goods and Services Tax (Fourteenth Amendment) Rules 2020.

Gist of important changes made in the CGST Rules, 2017 vide Notification issued on Dec 22, 2020

Posted by Bimal Jain 26 December 2020 2732 Views

A lot of changes have been made in the CGST Rules 2017 vide Notification No. 94/2020 - Central Tax dated December 22, 2020. This article summarises all the important changes made in the CGST Rules, for your easy digest.

Important things to know about Quarterly Return Filing and Monthly Payment of Taxes (QRMP) Scheme under GST

Posted by CA Rajesh Pilleda 26 December 2020 4393 Views

The quarterly GSTR-3B filing option will be available from 1st January 2021 onwards. It is clarified that this scheme is optional and can be availed based on GSTIN.

Arrest under GST is not cakewalk for department

Posted by R.P.Singh 26 December 2020 2790 Views

This article is a small attempt to demonstrate that the department cannot arrest persons in each and every case and the arrest can be done only under exceptional circumstances even though the allegation of evasion is more than five crores.

All You Need To Know About GST E-Way Bill

Posted by CA Rajesh Pilleda 26 December 2020 2844 Views

In this article, we will be talking about the relevance of an e-way bill, how to generate it, its validity in India, and the documentation required to generate it.

CGST (Fourteenth Amendment) Rule, 2020

Posted by CA Niyati Soni 26 December 2020 1264 Views

In this article, we discuss the Central Goods and Service Tax (Fourteenth Amendment) Rules, 2020 which was introduced by CBIC via Notification No. 94/2020 - Central Tax.