GST Articles

How does one confirm GST applicability on any goods/services?

Posted by CA. Heet Shah 30 January 2021 3909 Views

How does one confirm GST applicability on any goods/services?

GST Impact on Sale of Capital Goods (Business Assets)

Posted by CA Amit Harkhani 29 January 2021 5146 Views

In this article, we will discuss the GST impact on Sale of Capital Goods (i.e. Business Assets), including the provision of supply.

All you need to know about QRMP Scheme

Posted by CA Amit Harkhani 29 January 2021 13382 Views

Discussing the Eligibility, Exercising Option, Details of Outward Supplies, Payment of Tax, GSTR-3B Filing and Applicability of interest and late fee w.r.t the QRMP Scheme.

Procedure Of GST Registration By Insolvency Professional & Related Queries

Posted by Shweta 29 January 2021 9434 Views

The government recently brought Circular No. 134/04/2020 & 138/08/2020 and in doing so introduced some clarifications concerning the Procedure Of GST Registration By Insolvency Professional.

Life of Capital asset 5% Per Quarter or 60 Months - Analysis of Rule 40(2) & Rule 44(6) of CGST Rule 2017

Posted by CA Arun Chhajer 28 January 2021 17522 Views

In CGST Rules, there are two provisions which refer to the Section 18(6) and prescribes the method for calculating the input tax credit for the said purpose. i.e. Rule 40(2) & Rule 44(6)

Non Resident Taxable Person- Tax Implications under GST

Posted by CA. Heet Shah 28 January 2021 7196 Views

Section 2(77) of CGST Act defines Non-resident taxable person (NRTP) as any person who occasionally undertakes transactions involving supply of goods /services,...

GST E-Invoicing - Enhancement of Aggregate Turnover to Rs 500 crore

Posted by Rohit Kumar Singh 27 January 2021 8117 Views

CBIC has issued Notification No 60/2020 - Central Tax and Notification No 61/2020 - Central Tax Dated 30th July, 2020 enhancing threshold for preparing E-Invoice to Rs 500 Crores

Supply under GST with examples

Posted by CA Rashmi Gandhi 25 January 2021 18083 Views

Discussing Section 7 of the CGST Act 2017, which provides for the scope of Supply under GST, together with some practical examples of the three schedules under it.

New functionalities made available for Taxpayers on the GST Portal (Oct - Dec 20)

Posted by Suhasini

23 January 2021 11286 Views

New functionalities pertaining to Registration, Returns, E-Way Bill, Advance Ruling, Taxpayer Dash Board and Search Taxpayer Functionality made available for Taxpayers on the GST Portal (Oct-Dec 20)

Filing Of GSTR-9/9C For FY 2019-20

Posted by CA Sachin Agarwal 23 January 2021 15873 Views

Discussing the applicability of FORM GSTR-9 and 9C, along with recent amendments that the taxpayers have to take into consideration before filing these forms for the FY 2019-20.