GST Articles

Precautions to be taken while responding to a notice under GST

Posted by CA Venkatprasad Pasupuleti 13 May 2020 3894 Views

On receipt of Notice, before responding to any notice or any other communication, the taxpayer must ensure whether the notice is issued the jurisdictional proper officer?

Is Denial of refund of ITC not reflected in GSTR-2A valid?

Posted by CA Venkatprasad Pasupuleti 13 May 2020 2307 Views

The Rule 36(4) prescribed that ITC shall be entitled to the extent of the invoices uploaded by the suppliers and gives another 10% of the matched ITC in addition to the matched ITC.

No GST payable on director's salary: Advance Ruling

Posted by MARIES 12 May 2020 13108 Views

As rightly held by the AAR, Karnataka in the subject case, an Executive Director, who normally holds the managerial position and involves in day to day activities, is an Employee of the Company and thus GST is not applicable on remuneration paid to such Executive Director.

How to reply to a Show Cause Notice in GST?

Posted by Mr. C SANJEEVA RAO 11 May 2020 11543 Views

Show Cause Notice is the first stage of litigation under any fiscal laws. While venturing to draft a reply to the show cause notice, three components should bear in mind which is Analysis of Show Cause Notice;Evidence or information and Grounds to issue Show Cause Notice; and Identifying the missing points in the Show Cause Notice.

GST Implications on Real Estate Sector

Posted by Parth Shah 09 May 2020 7687 Views

In this article, I am discussing on the applicable rate of GST on different services boxed under Real Estate mentioning the reference of relevant provision.

Extension of annual return filing, filing of GSTR-3B by EVC and other changes notified in GST

Posted by Rohit Kumar Singh 06 May 2020 9115 Views

Due date to file GSTR-9 for FY 2018-19 extended to 30th September 2020, and the validity of e-way bills further extended to the 31st of May

How to correct mistakes of GST challan through Form GST PMT 09?

Posted by CA Umesh Sharma 05 May 2020 5218 Views

Conversation between Krishna and Arjuna of GST. Krishna as always is trying to clear the clouds for Ajuna and show the path ahead. In this conversation, Krishna is telling Arjuna about how one can correct his mistakes of GST challan through Form GST PMT 09.

The "New" composition scheme

Posted by CA (CS) Ujjwal Jindal 04 May 2020 7739 Views

Since its introduction, GST has been into controversies. Many people found it unreasonable and for others it was just a new tax regime which was introduced in a hurry. The government kept on moving with the newly introduced tax system keeping the public along, listening to their concerns and making necessary timely changes/amendments.