GST Articles

GSTR-3B is now a return u/s 39: Retrospective amendment from 1st July 2017

Bimal Jain 10 October 2019 at 15:28

One of the important amendments is made in Rule 61(5) of the CGST Rules which deals with the "Form and manner of submission of monthly return" and states that where the time limit for furnishing FORM GSTR-1 and FORM GSTR-2 has been extended, then the Commissioner may, by notification, specify the manner and conditions subject to which the return shall be furnished in FORM GSTR- 3B.

Easy guide to GST registration

CA Ruchika Tulsyan 10 October 2019 at 12:35

Every supplier who makes supply of taxable goods and services or both needs to take registration under GST if his aggregate turnover in a financial year exceeds the threshold limit.

Solution to problems in refund of IGST on export of goods

Sagar Gambhir 09 October 2019 at 11:22

Timely refund mechanism is most essential in tax administration. The provisions pertaining to refund contained in the GST law aim to streamline and standardize the refund procedures under GST regime.

Nuances of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

CA Dhruva Kalamanji 09 October 2019 at 11:22

An amnesty scheme as anticipated at the time of rolling of GST Act has come now! Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019. SVLDRS.

Tax Relief curtailed for amount in arrears in SVLDRS - Circular issued adding ambiguity

Bimal Jain 09 October 2019 at 10:48

The Government announced the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ("SVLDRS, 2019" or "the Scheme") as a part of the recent Union Budget on..

Type of Refunds and Time period to Apply in GST

CA Robin Garg 08 October 2019 at 16:23

Know about all the refunds that can be claimed under GST and the time limit to claim the same.

"Nine" important changes in GST in "Navratri"

CA Umesh Sharma 07 October 2019 at 18:49

Karneeti- Part 306. Understand all the new notifications issued by the government in GST and how to go forward with them.

Clarification if NIL refund claim has already been filed

CA Shubham Kumar 07 October 2019 at 18:49

A clarification issued by the CBIC vide circular no. 110/29/2019 -GST, dated: 3rd October, 2019 on filing of refund application through form GST RFD-01 if Nil refund application already filed by the applicant.

No penalty can be levied if amount wrongly mentioned in E-Way bill when taxes have been paid correctly

Kusum Gandhi 07 October 2019 at 18:48

No penalty can be levied if amount wrongly mentioned in E-Way bill when taxes have been paid correctly

Clarification issued by CBIC on Refund Application

CA Shubham Kumar 05 October 2019 at 12:38

Clarifications issued by the CBIC on filing of refund application where NIL return has already been filed and favorable order received in appeal or any other forum. Following is the key point related to such circulars issued on 3rd October 2019.