GST Articles

All about Quarterly Return Monthly Payment (QRMP) Scheme

Posted by CA Robin Garg 06 January 2021 3718 Views

Quarterly Return Monthly Payment scheme (QRMP) is a scheme to file returns on a quarterly basis but making payments on a monthly basis, which will lead to reducing the burden of return filing compliance.

Is Anti-Profiteering Anti-Business?

Posted by Chandani Nawalkha 05 January 2021 1207 Views

The construction businesses are at the center stage of anti-profiteering in some of the latest judicial pronouncements. The article is an attempt to summarize the methodology and crux of these rulings.

How to View and Claim GST TDS/TCS Credit

Posted by CA Pratik Patel 05 January 2021 41445 Views

How to View and Claim GST TDS/TCS Credit

Composition Scheme: Sec.10 of CGST Act, 2017

Posted by CA Santhosh Gupta Kethepalli 05 January 2021 9957 Views

Composition Scheme is a simple and easy scheme under GST for taxpayers. Small taxpayers can get rid of tedious GST formalities and pay GST at a fixed rate of turnover.

Various Due Dates of GST Returns due to Covid-19

Posted by CA Shubhi Khandelwal 05 January 2021 10982 Views

Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended due dates for GST Return filings and provided relief to tax payers

Person whose registration has been suspended is now restricted from furnishing PART A of E-Way Bill

Posted by Bimal Jain 04 January 2021 1251 Views

The CBIC, vide Notification No. 94/2020-Central Tax, dated December 22, 2020, has inserted a new amendment in which a person whose registration has been suspended is now restricted from furnishing PART A of the E-Way Bill.

Auto population of E-invoice in GSTR 1

Posted by Lekhraj sood 04 January 2021 9605 Views

In this article, we discuss the important points and updates that are to be noted by taxpayers who had started e-invoicing from 1-10-2020 and whose auto-population of e-invoice data into GSTR-1 had started from 3rd December 2020.

Important Changes in GST w.e.f. January 1, 2021

Posted by Bimal Jain 04 January 2021 20493 Views

Highlights of all important changes related to QRMP Scheme, E-invoicing, ITC availment, e-way bill, etc. under the CGST Act 2017 and CGST Rules 2017, effective from January 1, 2021.

For whom GST Late fees reduced to Nil or Rs 500 per return!

Posted by CA Umesh Sharma 03 January 2021 9266 Views

Here is this beautiful conversation between Arjuna and Krishna. Krishna is clearing Arujan's doubts regarding recent changes in late fees on GSTR-3B

No opportunity of being heard to taxpayers for suspension of registration

Posted by Bimal Jain 02 January 2021 2166 Views

The CBIC vide Notification No. 94/2020-Central Tax, dated December 22, 2020, issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020 amending Rule 21A of the CGST Rules, 2017.