GST Articles

Compliance Calendar - January 2021

Posted by CA Rahul Mittal 02 January 2021 17859 Views

Compliance Calendar January 2021 - In this article, we discuss the most important Income Tax, GST, and Provident Fund due dates that lie in the month of January 2021.

GST Compliance after Death of Proprietor

Posted by CA Pratik Patel 02 January 2021 21516 Views

In case of Death of Proprietor, if the business is continued by any person then it'll be considered as Transfer of Business under GST (Section 18 (3) - CGST Act)

Compliance Calendar for July to September 2020 with Return Wise Due Dates

Posted by Ajay 31 December 2020 23949 Views

Compliance Calendar for July to September 2020 with Return Wise Due Dates

New grounds for cancellation of registration under GST

Posted by Bimal Jain 31 December 2020 4902 Views

CBIC, vide Notification No. 94/2020-Central Tax, has issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020, amending Rule 21 of the Central Goods and Services Rules, 2017.

New Form GST REG-31 notified for Intimation for suspension and notice for cancellation of registration

Posted by Bimal Jain 30 December 2020 11586 Views

In this article, we discuss Form GST REG-31 for "Intimation for suspension and notice for cancellation of registration" under Rule 21A of the Central Goods and Services Tax Rules, 2017.

NIL GST Return through SMS

Posted by Jasmeen Marwah 30 December 2020 3140 Views

NIL Return through SMS (Short Messaging Service) To make GST compliance easier for the taxpayer Central Government has amended Central Goods & Services Tax

Waiver of Late Fees of GSTR 3B: Recent Notifications

Posted by CA Rahul Mittal 29 December 2020 6159 Views

CBIC has issued Notification No. 57/2020 on 30.06.2020 to prescribe maximum amount of penalty if GSTR3B is filed up to 30.09.2020. The said relief is for both class of taxpayers i.e. taxpayers having turnover up to Rs. 5 crores or more than 5 crores.

Form GSTR 3B : Waiver or reduction of Late fees

Posted by Rohit Kumar Singh 29 December 2020 11616 Views

CBIC has issued Notification No - 57/2020-Central Tax dated 30-06-2020 waiving/reducing late fees on filing of GSTR 3B for the months of May 20 to July 20 by 30th September 20.

GST me Naya Saal, Aur Taxpayer Behaal!

Posted by CA Umesh Sharma 29 December 2020 11940 Views

The year 2020 has seen a large number of false transactions & malpractices of the taxpayers. In order to curb malpractices used by taxpayers for tax evasion, the GST department is now implementing its new tools to brush out anomalies in the system.

Cancellation of registration under Rule 22 of the CGST Rules aligned with newly inserted sub-rule (2A) of Rule 21A

Posted by Bimal Jain 29 December 2020 9800 Views

CBIC has issued the CGST Rules (Fourteenth Amendment), 2020, inter alia, amending Rule 22 of the Central Goods and Services Tax Rules, 2017 ("CGST Rules"), dealing with "Cancellation of registration".