GST Articles

My First 1000 days of GST

CA Premanshu Jaiswal 25 July 2019 at 12:26

Post migration from the earlier regime of VAT, Excise & Service Tax Laws to the new Goods and Services Tax Act since July 2017, almost every taxpayer has be

Detention, seizure and release of goods and conveyances in transit under GST

CA Monika Motta 24 July 2019 at 11:15

Introduction: E-way bill is not a new phenomenon. It was prevalent in most States under the erstwhile VAT regime in the name of road permit, waybill, etc. It wa..

Clarification on GST on Maintenance Charges paid by Members to RWA

Rohit Kumar Singh 23 July 2019 at 11:59

Update Category Clarification on GST on Maintenance Charges paid by Members to Resident Welfare Society Update Source Cir..

Tug of War between Tax and Duty

P.R. Sethuraman 23 July 2019 at 11:56

Tug of War between 'Tax and Duty' consequent to advent of GST and Accounting Standards - both of IGAAP and Ind AS

GST: A Note on Applicability of Sec 49A - New offset method

CA Premanshu Jaiswal 22 July 2019 at 11:48

An Analysis on Change of Offsetting Mechanism of GST Liability and Credit - Sec 49 provides for Payment of tax, interest, penalty and other amounts under the ..

Clarification in respect of goods sent out of India for exhibition on GST

Shri Kant 22 July 2019 at 11:47

Clarification in respect of goods sent out of India for exhibition or on consignment basis for export promotion under GST

GST CMP 08 for Composition Taxpayers : Facts & Features

Soumya Laha 19 July 2019 at 12:06

Composition Taxpayers can not find GSTR 4 (Querterly Return) in their dashboard from financial year 2019-20. A new return filing procedure was introduced in Apr..

GST Audit - Press Note/ Circular on Annual Return 3rd July - Analysed

Madhukar N Hiregange 18 July 2019 at 11:18

It appears that this Circular / Press note especially the part on the coverage in audit may have been at the behest of the members who are going to certify. The..

Now File Errorless GSTR-9 With Innovative Tools

Akhil Jain 18 July 2019 at 11:18

A yearly summary of the sales, tax paid on it, purchases, input tax credit (ITC) availed, unqualified credits, refunds and demands refer to GSTR-9.Filing of GST..

Threshold limit for registration under GST

CMA Mohit Arora 17 July 2019 at 11:13

As we know that Goods and Service Tax (GST) cannot be charged by the supplier until he gets himself registered under GST Act. The journey of GST started from 1s..