GST Articles

What is composition scheme under GST?

CA CMA Piyush Taurani 18 April 2020 at 12:35

The composition scheme is an alternative method of levy of tax designed for small tax payers whose turnover is up to prescribed limit.

Compliance related Relaxations under GST lockdown

Hemant Kumar Gupta 18 April 2020 at 12:35

Various GST relaxations have been given to the taxpayers amidst the outbreak. GST relaxations have been given in the form of extension of due dates and reduction in interest rates.

Interaction with GST expert CA Shaifali Girdharwal

CA Sudhir Halakhandi 18 April 2020 at 11:52

Interview with GST Expert CA Shaifali Girdharwal

CBIC clarification on GST refund matters and GSTR-7

CS Lalit Rajput 17 April 2020 at 17:28

CBIC issued a clarification on GST refund matters and GSTR-7. GST refund can be claimed either in GST RFD-01 or by issuing a credit note depending upon the circumstances.

How to File GST Return Online?

Aruhi 17 April 2020 at 14:41

A GST Return is a document that provides all the details related to GST invoices, payments, and receipts for a specific period.

Understanding Concept of Input Service Distributor under GST

CA Suresh Jain 17 April 2020 at 10:34

Input Service Distributor(ISD) means an office of the Supplier which receives tax invoice for input service and issues a document for the purpose of distributing ITC.

Applicability of GST on Directors' Remuneration

Mayank Goel 16 April 2020 at 19:03

The purpose to set up the concept of Advance Ruling Mechanism under GST was to provide clarity in terms of unanswered questions of the law and to remove the ambiguities which may later result in disputes between the Department and the registered persons.

Clarification in respect of challenges in implementation of provisions of GST Laws vide circular no. 137

Pradeep Jain 16 April 2020 at 19:03

Circular No. 137/07/2020-GST dated 13.04.2020 has been issued providing clarifications regarding certain challenges being faced by taxpayers in adhering to the compliance requirements under various other provisions of the CGST Act.

Registration at Place of Importation is no more a conundrum in GST Law

Deepali Mishra 16 April 2020 at 10:58

As per Advance rulings the place of supply of imported goods, it can be concluded that since the importer has no establishment or place of operation or any godown or GSTIN at the port of import, thus the place from where he ordinarily carries on his business shall be deemed to be the place from where he makes the taxable supplies.

GST regime Carry forward of ITC not reflected in revised ST-3 by filing Tran-1

Pradeep Jain 16 April 2020 at 10:57

We have come across number of decisions allowing the benefit of carrying forward the credit in GST regime on account of various technical glitches occurred in filing of TRAN-1 by various High Courts.