GST Articles

Tax Deducted at Source (TDS) under Goods and Service Tax

Shraddha kapoor 18 January 2020 at 13:04

Let�s try to understand TDS related procedures under GST.

GST Audit annual return - Please waive the late fees

CA Sudhir Halakhandi 16 January 2020 at 12:20

GST audit and annual return are to be filed up to a certain date and at present the due date is 31st January 2020.

GST - Glance of game changers in the year 2019

Prabhava Hegde 16 January 2020 at 10:41

The post GST era has witnessed numerous errors, mismatches and technical glitches as well as World Bank calling GST a very complex taxation system.

Validity of the direct recovery of Interest under GST?

CA Venkatprasad Pasupuleti 13 January 2020 at 11:01

Validity of the direct recovery of Interest under GST?

12 Important things for taxpayers under GST for 2020

Bimal Jain 10 January 2020 at 10:26

New Year 2020 also ushers in certain new changes under the GST, which are important to be considered by the taxpayers. This article summarises 12 such changes like the restriction on the claim of ITC, blocking of the e-way bill, new GST Return system, RCM on motor vehicles, etc.

Summary of GST Notifications, Circulars & Orders of December 2019

Vamshi Krishna Javvaji 09 January 2020 at 10:27

The objective of this article is to summarize all the updates of GST (Notifications, Circulars, other amendments and updates) released in the month of December 2019.

Sabka Vishwas Scheme: Effect and Analysis

R.P.Singh 09 January 2020 at 10:26

The Central Board of Indirect Taxes and Customs vide notification No. 05/2019 Central Excise-NT dated 21.08.2019 notified Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019. It came into force from 1st Day of September 2019.

Self-assessment under GST Regime - A Detailed Analysis

Rakesh 08 January 2020 at 10:33

In terms of Section 2(11) of the Act, "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment. It is important to note that there is no provision permitting a Proper Officer to re-assess the tax liability of taxable person.

CBIC notified the provisions of Finance (No. 2) Act, 2019 to amend CGST Act, 2017 - Part 3

Kusum Gandhi 08 January 2020 at 10:33

CBIC issued the Notification No. 01/2020- Central Tax on dt. 01 Jan 2020 regarding the implementation of provisions of Finance (No.2) Act, 2019 to amend the CGST Act, 2017.