GST Articles

Calamity Cess on GST: A plan to tide over COVID Crisis

Anshu Gupta (CA-Final) 25 May 2020 at 17:20

There are powers granted under Article 279A(4)(f) of the constitution, the GST Council can levy a special tax during any natural calamity or disaster. In order to raise additional revenue from GST, central government was considering imposing a Calamity Cess on GST @ 1% to tide over the economic crisis.

Definition of Audit under GST

CA. Nirmeet Shah 25 May 2020 at 10:08

Audit under GST means an examination of returns, records, and other documents maintained or furnished by the registered person under the GST Act.

GST Update on applicability of unjust enrichment on refund of interest

Pradeep Jain 22 May 2020 at 12:46

GST Update on applicability of unjust enrichment on refund of interest

Transitional credit claims of past- Disentitled now under GST?

CA Venkatprasad Pasupuleti 22 May 2020 at 11:42

GST laws contain Transitional provisions inter alia Section 140 of CGST Act, 2017 (similar provisions in State GST laws) enables the taxpayer to carry forward the unutilized input credit under the pre-GST regime and allow the credit of taxes paid on the stock as on 30.06.2017 as GST credit.

GST Update on e-Sanchit for paperless processing

Pradeep Jain 21 May 2020 at 10:25

GST Update on e-Sanchit for paperless processing

Input Tax Credit for Real Estate Sector

Parth Shah 20 May 2020 at 10:00

Now moving back to our Topic of INPUT TAX CREDIT for Real E-State Sector, which is one of the most important aspect after introduction of Goods and Services Tax Act, to calculate 'Eligible Input Tax Credit'.

GSTR-9 and Due Date to file GSTR-9

Aishna Kukreja 20 May 2020 at 09:09

GSTR-9 is an annual return, to be filled by registered dealers, which contains a consolidated summary of all monthly returns, i.e. GSTR-1, 2A, and 3B under CGST, SGST and IGST during the entire year, along with turnover and audit details for the same.

Inspection, search, seizure and arrest in GST

ca.sanjeev kumar 19 May 2020 at 16:31

Inspection, search, seizure and arrest in GST

Decoding impact of GST on CSR activities in relation to COVID-19

CA Karan Goyal 19 May 2020 at 16:29

Decoding impact of GST on CSR activities in relation to COVID-19

Amended transitional arrangements for ITC notified u/s 140 of CGST act

CS Lalit Rajput 19 May 2020 at 09:29

Central Board of Indirect Taxes and Customs, Ministry of Finance, (Department of Revenue)vide Notification No. 43/2020 - Central Tax dated 16th May, 2020 has issued notification which Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017.