GST Articles


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

  Kusum Gandhi    07 January 2020 at 10:12

In this article, we will discuss only Section-95, 96, 98 & 99 of Finance (No.2) Act, 2019. Earlier we have discussed Section-93 & 94 of Finance (No. 2) Act, 2019.



RCM on renting of motor vehicles

  Susmita Dutta, CA , CPA    06 January 2020 at 11:07

GST on supply of service by way of renting of any motor vehicle designed to carry passengers(cost of fuel included in the consideration charged from the service recipient) is paid if certian conditions are satisfied. Read the full article to know all the conditions.



Open letter to the Ministry of Finance and GST Council

  Parag Lakhotia    06 January 2020 at 11:07

The GST council should consider that taxpayers are the real nation builders. If they will be burdened with such haste compliances and bureaucracy, there will be an adverse impact on trade as in general. The law should punish the evaders but shall not cause harassment to everyone in general who pay their taxes honestly, due to some minor non-compliances.



Advance Ruling in GST

  ashish    06 January 2020 at 11:07

An advance ruling helps the applicant in planning his activities which are liable for payment of GST, well in advance. It also brings certainty in determining the tax liability, as the ruling given by the Authority for Advance Ruling is binding on the applicant as well as Government authorities.



CBIC notified the provisions of Finance (No. 2) Act, 2019 to amend CGST Act, 2017 - Part 1

  Kusum Gandhi    06 January 2020 at 11:07

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.



CBIC notifies certain sections in the Finance (No.2) Act, 2019 pertaining to CGST & IGST Act, effective from 1st January 2020

  Bimal Jain    03 January 2020 at 16:28

CBIC notifies certain sections in the Finance (No.2) Act, 2019 pertaining to CGST & IGST Act, effective from 1st January 2020



Clarification on RCM on renting of motor vehicles and extension of due date for Annual Return for 2017-18 by CBIC

  Rohit Kumar Singh    03 January 2020 at 10:39

This article talks about the extension of the due date for furnishing the annual return for the year 2017-18 by CBIC and the clarification on RCM on renting motor vehicles.



FAQs on online upload and download of form GST ANX 2 JSON file in new return offline tool

  Guest    02 January 2020 at 14:00

Download of GST ANX-2 JSON file1. Why do I need to download the GST ANX 2 JSON file from the GST Portal?The data in GST ANX-2 is majorly auto-populated from th..



Do you know there is late filing fees for GSTR-1?

  CA Mayur Todmal    02 January 2020 at 10:12

As a GST practitioner, you must be aware of late fees for delayed filing of GSTR-1. So, file all your pending GSTR-1 by 10th January 2020, in order to save your hard-earn money and from today itself be punctual in filing GSTR-1 as well.



New Year at last brings revised GST Audit Form

  CA Umesh Sharma    31 December 2019 at 10:18

Read this beautiful conversation between Arjuna and Krishna. Where Krishna tells Arjuna about all the recent changes in the GSTR-9C offline utility forms updated on the 24th of December, 2019.




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