GST Articles

Turnover Based Exemption for payment of 1% GST Tax Liability in Cash

Posted by CA Niyati Soni 28 December 2020 8450 Views

The Government's decision on mandatory payment of at least 1% of GST tax liability in cash will only apply to establishments having an annual turnover of Rs. 6 Crore.

Biometric based Aadhaar authentication/verification process for GST registration

Posted by Bimal Jain 28 December 2020 3354 Views

In this article, we discuss the Biometric based Aadhaar authentication/verification process for GST registration introduced by CBIC, vide Notification No. 94/2020-Central Tax dated December 22, 2020.

GST on Sale of Used Car

Posted by Kishore B 27 December 2020 257588 Views

Introduction:Since one and half year from date of implementation of GST, there are several confusions regarding rate of tax applicable on supply of motor vehicl...

GST on Legal Services Provided by Advocates

Posted by CA Arun Chhajer 27 December 2020 111503 Views

Is GST applicable to legal services provided by advocates, senior advocates and advocate firms? Are they covered under Reverse Charge Mechanism (RCM)? Is an advocate required to be registered under GST? When are legal services exempt from GST?

Critical Changes in GST Compliances from 1st Jan 2021

Posted by Vivek Jalan 26 December 2020 16128 Views

In this article, we will discuss the critical changes in GST Compliances from 1st Jan 2021 which have been amended by the Central Goods and Services Tax (Fourteenth Amendment) Rules 2020.

Gist of important changes made in the CGST Rules, 2017 vide Notification issued on Dec 22, 2020

Posted by Bimal Jain 26 December 2020 2733 Views

A lot of changes have been made in the CGST Rules 2017 vide Notification No. 94/2020 - Central Tax dated December 22, 2020. This article summarises all the important changes made in the CGST Rules, for your easy digest.

Changes in GST Rules relating to Registration, ITC and Returns

Posted by Rohit Kumar Singh 26 December 2020 2692 Views

CBIC has issued Notification No 94/2020 - Central Tax for amendment in CGST rules vide CGST (Fourteenth Amendment) Rules, 2020. The changes have been discussed in a lucid manner for better understanding.

CGST (Fourteenth Amendment) Rule, 2020

Posted by CA Niyati Soni 26 December 2020 1266 Views

In this article, we discuss the Central Goods and Service Tax (Fourteenth Amendment) Rules, 2020 which was introduced by CBIC via Notification No. 94/2020 - Central Tax.

All You Need To Know About GST E-Way Bill

Posted by CA Rajesh Pilleda 26 December 2020 2846 Views

In this article, we will be talking about the relevance of an e-way bill, how to generate it, its validity in India, and the documentation required to generate it.

Arrest under GST is not cakewalk for department

Posted by R.P.Singh 26 December 2020 2792 Views

This article is a small attempt to demonstrate that the department cannot arrest persons in each and every case and the arrest can be done only under exceptional circumstances even though the allegation of evasion is more than five crores.