GST Articles

GSTR9 case studies with every issue covered

Saiyyam Jain 16 July 2019 at 13:29

GENERAL INFORMATION� Annual Return was Inserted vide Notification No. 39/2018-Central Taxes Dated 04.09.2018 which was supposed to be filled on the basis o

GST Audit Check list for Composition Taxpayer

Bimal Jain 15 July 2019 at 13:36

The CBIC has issued GST audit Manual 2019 after approval by the Board. The Board vide its letter F. No. 221/03/2013 � CX-6 dated August 30, 2018 requested

Issues on inward supply in GSTR 9

Shrikant Toshniwal 12 July 2019 at 16:44

Particulars FY 17-18 FY 18-19 Reporting in GSTR 9 GSTR 3B GSTR 3B FY 17-18 Table 6/7 FY 18-19 Table 8/12/13 ITC of inward ..

Reversal not required by Restaurants and Outdoor Caterers under Rule 6(3) of Cenvat Credit Rules, 2004

CA. Rajeev K. Sharma 12 July 2019 at 11:39

In the past, numerous show cause notices have been issued all over India by Service Tax Authorities to Restaurant Owners and Outdoor Caterers alleging non-rever..

Employer obligatory services eligible for GST ITC

Mahadev 12 July 2019 at 11:38

Effective from 1st February 2019, most of the changes proposed by CGST (Amendment) Act 2018 were given effect in CGST Act 2017. Important changes were, providin..

Credit Note accounted in the Audited annual financial statement but not in GST

CA Ruchika Tulsyan 12 July 2019 at 11:38

Credit Note accounted in the Audited annual financial statement but are not permitted under GST (5J of GSTR-9C) (+)

Discount given after supply has been made under GST

Priyanshi Desai 12 July 2019 at 11:38

Crux of this article � Action plan for drafting clause relating to post-supply discount in agreement entered into at or before the time of supplyIntroduct

Refund of unutilized input tax credit under GST under inverted duty structure

CA Gaurav K. Mittal 10 July 2019 at 11:25

Refund refers to an amount that is due or refundable to the payer from the tax administration or department. Like any other taxation law, under GST regime also,..

Summary of Notifications and Circulars issued by CBIC on 28th June 2019

Rohit Kumar Singh 10 July 2019 at 11:25

Update Category Summary of latest changes in GST Laws and Procedures Update Source Summary of Notifications and Circular..

Last date of availing ITC for 2017-18 is 31st Aug 2019 : Gujarat HC

Priyanshi Desai 10 July 2019 at 11:20

Time limit for availing ITC for F.Y. 2017-18 is 31st August,2019As per section 16(4) of CGST Act, 2017, last date for taking input tax credit in respect of invo..