GST Articles
Important things to know about Quarterly Return Filing and Monthly Payment of Taxes (QRMP) Scheme under GST
The quarterly GSTR-3B filing option will be available from 1st January 2021 onwards. It is clarified that this scheme is optional and can be availed based on GSTIN.
CBIC Issues 3 Important GST Notifications related to Penalty, Late Filing, and CGST Fourteenth Amendment Rules, 2020
The Central Board of Indirect Taxes and Customs has issued 3 Important GST Notifications related to Penalty, Late Filing, and CGST Fourteenth Amendment Rules, 2020. Let's discuss the same.
Latest changes introduced in CGST Rules
The government notified various notifications related to GST on dt. 22 Dec 2020. In this article, we will discuss Notification No. 94/2020 - Central Tax, which talks about the CGST (Fourteenth Amendment) Rules, 2020.
Rule 36(4) - Impact & Validity
In this article, we have analyzed the impact and practical suggestions of Rule 36(4). We have also touched upon the validity of Rule 36(4) in the GST law.
Recent Changes in GST Rules - Impact and Actions needed
In this article, an attempt is made to discuss the recent changes in the GST Rules, and their impact on the taxpayers along with actions that taxpayers would need to take, to comply with the said changes.
RCM: Time Of Supply With Practical Points
Reverse charge means the liability to pay tax is on the recipient of supply of goods or services instead of the supplier of such goods or services in respect of notified categories of supply.
Compliance Chart showing Due Date of GSTR 3B and GSTR 1
Due to multiple notifications issued for providing the relaxation in the Interest / Late fees / Due date / Conditional date in filing of GST Returns. Recent Notification has removed certain condition which is attached earlier especially with Interest Rate.
Input Tax Availability on Transportation of employees
The issue regarding allowing of availability of input tax credit relating to the facilities provided to the employees by the companies has been a point of dispute between the taxpayers and department since inception of GST regime. AAR has always given a regressive ruling i.e. not in favour of taxpayers
Important Changes Introduced in CGST (Fourteenth Amendment) Rules 2020
In this article, we discuss some of the Important Changes Introduced in the Goods and Services (Fourteenth Amendment) Rules 2020, which have been released by CBIC on 22nd December 2020.
GSTR-3B- Manner of Calculation of Interest & Late Fees for delay in filing
Government has come up with few Notifications on 24th June 2020, for extending the various due dates for filing GSTR -3B return and GSTR 1 return for various months to provide relaxation in view of spread of Novel Corona Virus (COVID-19)
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