GST Articles

GSTR-3B- Manner of Calculation of Interest & Late Fees for delay in filing

Ajay 26 June 2020 at 10:43

Government has come up with few Notifications on 24th June 2020, for extending the various due dates for filing GSTR -3B return and GSTR 1 return for various months to provide relaxation in view of spread of Novel Corona Virus (COVID-19)

Plant and Machinery under GST

Member (Account Deleted) 26 June 2020 at 09:19

The term under GST that needs a wider interpretation is "Plant and Machinery", because the scope of the same goes beyond our imagination.

GSTR-3B and GSTR-1: Important Dates for availing benefit of Interest & Late Fees

Bimal Jain 26 June 2020 at 09:19

Important Dates for filing GSTR-3B and GSTR-1 for availing benefit of Interest & Late Fees

Extension of GST Due dates and Clarification on interest

Rohit Kumar Singh 25 June 2020 at 16:31

Compliance relaxations - Interest, Late fees, etc and amendment to CGST Act, 2017 Update Source

Recent notifications issued under GST

Ajay 25 June 2020 at 10:56

CBIC notifies extended due dates to for GST Return and late fees

Goods purchased and supplied outside India

ca.sanjeev kumar 24 June 2020 at 10:17

GST is not payable on goods procured from vendors outside India, where the goods so purchased are not brought down into India.

Levy of GST on sale of developed plots

Pradeep Jain 24 June 2020 at 10:09

The levy of GST on development charges is a matter of dispute as sale of land per se is out of the ambit of GST law.

RCM(Reverse Charge Mechanism) under GST

CA Rahul Mittal 23 June 2020 at 17:07

Reverse Charge Mechanism was first introduced in Service Tax Law.Now, the Government has incorporated RCM in GST.

Taxability On Directors Remuneration Under GST

R.P.Singh 22 June 2020 at 18:00

The issue of taxability on the director's remuneration always remains in controversy under the Service Tax as well as Goods and Service Tax Regime.

To include or not interest income in aggregate turnover while determining threshold for GST registration?

Knowledge Ki Pathshala 22 June 2020 at 10:52

Interest on PPF, Bank saving interest, other bank interest for personal FDs etc & Interest on personal advances will not be part of supply.