GST Articles

GST Saga on Health Care Services - Mixed supply

Posted by Bimal Jain 29 May 2021 2089 Views

Discussing the judicial pronouncement which states that supply of telemedicine with a medical kit containing pulse oximeter, glucometer constitutes as ‘mixed supply'.

Extension of Due Dates for ITR, Tax Audit Report, and GST Annual Return for AY 2020-21 requested by Professionals and Taxpayers

Posted by Shweta 28 May 2021 30609 Views

Tax audit extension, These demands mainly pertain to the deadlines under the Income Tax Act for AY 2020-21, and those under the GST Act for FY 2018-19 and 2019-20.

All about GSTR-9 & GSTR-9C for FY 2019-20

Posted by CA Robin Garg 28 May 2021 42273 Views

Recently, Union Budget 2021 has proposed to omit the provision of section 35(5) and amend section 44 of the CGST Act, 2017. After acceptance of the bill by the President of India, GST Audit will not be required.

5 ways through which you can be GST Ready with CAclubindia

Posted by CCI Team 26 May 2021 8018 Views

With CAclubindia, you can conquer the GST world in more ways than one. So, let us understand the Top 5 ways through which you can be GST Ready with CAclubindia....

Changes in CGST Rules 2017

Posted by Kusum Gandhi 26 May 2021 2738 Views

Through Notification No. 15 /2021- CT dt.18th May 2021, CBDT released the CGST (Fourth Amendment) Rules, 2021. In this article, we will discuss the changes made via those rules.

Amendments In GST Refund Related Rules

Posted by Ajay Kumar Maggidi 26 May 2021 5638 Views

CBIC has finally rationalized the GST Refund rules via Central Goods and Services Tax (Fourth Amendment) Rules, 2021. These amendments have been discussed in detail in this article.

Relaxation in GST compliances for March/April 2021 return

Posted by CA Umesh Sharma 22 May 2021 6021 Views

What are the reliefs given by the Central Government under GST to the merchants during this lockdown due to the coronavirus pandemic? Let us discuss.

Section 14 of IGST Act- Online Information and Database Access/ Retrieval Services (OIDAR Services)

Posted by ritu tayal 22 May 2021 11138 Views

Section 14 of the IGST Act, 2017 relating to "Special provision for payment of tax by a supplier of online information and database access or retrieval (OIDAR) services" has been discussed here.

GST E-Waybill & Vehicle Detention: Issues & Disciplines

Posted by Vivek Jalan 22 May 2021 3302 Views

Discussing various court decisions that lay down the Disciplines for Detention of Vehicles that the department should keep in mind before passing detention orders.

GST Updates - Requirement of Rate of Tax in HSN table of Form GSTR 1

Posted by Rohit Kumar Singh 22 May 2021 10405 Views

Discussing the Requirement of Rate of Tax in HSN table of form GSTR 1, Generation of form GSTR 2B for the month of May 2021 and Extension of the due date of filing Revocation application of Cancellation.