GST Articles

Impact of GST on Advances / Security Deposits / Retention Money etc.

Posted by FCS Deepak Pratap Singh 02 December 2020 15164 Views

In this article, we discuss the impact of GST on Advances, Security Deposits, and Retention Money along with an in-depth analysis of the same.

Summons, Inspections, Search, Seizure, and Arrest provisions under the GST law

Posted by Bimal Jain 01 December 2020 4681 Views

GST video series by CA Bimal Jain on 'Summons, Inspections, Search, Seizure, and Arrest provisions' under the GST law and its various nuances.

Application for unblocking of E-Way Bill Facility

Posted by Rohit Kumar Singh 01 December 2020 4561 Views

Online filing of the application (Form GST EWB 05) by the taxpayer for un-blocking of E-Way Bill (EWB) generation facility from 28th November 2020.

Unblocking of E-Way Bill Generation Facility

Posted by Shashank kothiyal 30 November 2020 2735 Views

A facility has now been provided to the taxpayers on the GST Portal, from 28th Nov 2020 onwards, to file an application online for unblocking of their EWB generation facility (in Form EWB-05).

15 Important Points of GST in Income Tax Audit to be Taken Care off!

Posted by CA Umesh Sharma 30 November 2020 14407 Views

What are the important points of GST which are to be remembered while doing Tax Audit under the Income Tax Act, 1961? Discussing 15 of those extremely important points to be remembered while doing a Tax Audit.

SOP for verification of taxpayers granted Deemed Registration

Posted by Kusum Gandhi 30 November 2020 1684 Views

SOP for verification of taxpayers granted Deemed Registration

Do we need an extension of due dates?

Posted by CA Anurag Sharma 30 November 2020 4718 Views

As the dates of Income-tax Audit and GST Audit are again approaching fast, there are talks about extending the dates again from 31st December to 31st March. However, is this date extension required?

GST Compliance Alert for 93% of Registered Persons in GST: The Crucial Date of 30th November, 2020

Posted by Mayank Mohanka 30 November 2020 16470 Views

At present, 93% of Registered Persons under GST are having their AATO of up to Rs. 5 crores, and the date of 30.11.2020 is very significant and crucial for all such registered persons.

How is Input Tax Credit (ITC) utilized?

Posted by CA Hema Pandey 26 November 2020 16043 Views

Input Tax Credit is credit available to a person registered under GST on payment of Input Tax. In this article, we will understand the manner to utilize ITC available under various heads of GST.

Frequently Asked Questions on GST E-Invoice/IRN System

Posted by shahyar husain 25 November 2020 9767 Views

A notified class of registered persons have to prepare an invoice by uploading specified particulars of invoice (in FORM GST INV-01) on Invoice Registration Portal (IRP) and obtain an Invoice Reference Number (IRN).