GST Articles

Can AAR orders be challenged before HC?

CA Shruti Singhal 11 August 2020 at 09:43

As per section 103 of the CGST Act, 2017, the orders of AAR and AAAR are binding on the applicant, unless there is a change in the law, facts or circumstances based on which original advance ruling has been pronounced.

Analysis of arrest provisions under GST

CA Sudhir Halakhandi 10 August 2020 at 10:26

69(1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of section 132 which is punishable under clause (i) or (ii) of sub-section (1), or sub- section (2) of the said section, he may, by order, authorise any officer of central tax to arrest such person.

Composition Scheme under GST- Is it really beneficial?

Lekhraj sood 10 August 2020 at 10:06

Taxpayers eligible for composition scheme opt for it for the reason of lesser GST compliances but miss out on other important factors and consideration which have significant impact on their business.

COVID-19 impact on GST implication on possible business scenarios and solutions

Rohit goel 10 August 2020 at 09:39

Due to the COVID-19 pandemic, the economy of the country has been hit worse than ever and the goal of becoming 5 trillion economy is endangered. As a result of this catastrophe many ambiguities and confusion have propelled up in the industry which require immediate solution otherwise the effects are going to be detrimental.

Changes made in GST Portal and GST Act in July 2020

CA Arun Chhajer 10 August 2020 at 09:29

All the GST Amendment and GST Portal related changes in July 2020 has been presented in this article

Top GST Judgement in July 2020

CA Arun Chhajer 10 August 2020 at 09:29

We are hereby presenting the Top 3 GST Judgements (High Court / AAR / AAAR/ NAPA) for the month of July 2020

GST on directors remuneration - Analysis based on CBIC circular

CA Alexandar Gazi 10 August 2020 at 09:29

GST on directors remuneration according to the entry no. 6 of Notification No. – 13/2017 –a company or body corporate shall pay GST on reverse charge basis on the amount of remuneration paid or payable to directors of the said company or body corporate and on the other hand Schedule III of the CGST Act, 2017