GST Articles

Composition Scheme under GST- Is it really beneficial?

Posted by Lekhraj sood 10 August 2020 3706 Views

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

Posted by Rohit goel 10 August 2020 3922 Views

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

Posted by CA Arun Chhajer 10 August 2020 11350 Views

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

Top GST Judgement in July 2020

Posted by CA Arun Chhajer 10 August 2020 4861 Views

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

Posted by CA Alexandar Gazi 10 August 2020 2828 Views

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

FAQs on Offline Tool for Form GSTR-4 Annual Return by Composition Taxpayers

Posted by CA.KIRANKUMAR R N 08 August 2020 9051 Views

Form GSTR-4 (Annual Return) Offline utility is an Excel based tool to facilitate preparation of annual return creation in Form GSTR-4.

How to file Form GSTR-4(Annual) using offline utility?

Posted by CCI Team 08 August 2020 7023 Views

The facility to file GSTR-4(Annual) using offline utility has now been made available on the GST Portal. The due date to file the form for FY 19-20 is the 31st of August 2020.

Email from GSTN on Aggregate Turnover - How to Respond?

Posted by Rohit Kumar Singh 05 August 2020 20848 Views

Email from GSTN on Aggregate Turnover - How to Respond?

Tax Deducted at Source (TDS) provisions under GST

Posted by CA Chanchal Jain 04 August 2020 16416 Views

TDS is the deduction at a specified rate by the deductor. Section 51 of the Central Goods and Services Tax (CGST) Act lays down the provisions of TDS. The section starts with the non-obstante clause.

Works contracts and implications in real estate under GST

Posted by FCS Deepak Pratap Singh 03 August 2020 8432 Views

Since GST implementation in Real Estate Sector, various disputes have come to notice of government. We have debated much on definition and applicability of GST on Work Contracts related to Real Estate Sector.