GST Articles

GST - Restriction in availment of GST input tax credit under CGST Rules, 2017

Rohit Kumar Singh 12 November 2019 at 10:57

The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular, clarifying Restriction in availment of the input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. Here is what businesses should do to cope up with the changes.

Another Chance for claiming Transitional Credit Under GST

CA Venkatprasad Pasupuleti 12 November 2019 at 10:57

In view of the unvarying series of judicial decisions, the taxpayers who have missed claiming transitional credits initially can now claim the same. The suggested course of action is given in this article.

Simplification of GSTR 9 - The need of the hour

Vaishali Dhek 11 November 2019 at 12:48

Keeping in mind that the deadline is approaching near what do you think what is the way out- Extension or simplification?

FAQ on GST refund applications notices/orders and filing reply on it

Guest 11 November 2019 at 12:24

View notices/orders and File Reply to the Issued Notice

Supply of repair services along with spare parts/ accessories is taxable at separate rates of GST: AAR

Bimal Jain 09 November 2019 at 13:27

Supply of repair services along with spare parts/ accessories is taxable at separate rates of GST: AAR

Methodology for computation of provisional ITC of 20% under rule 36 in GST

Jatin 07 November 2019 at 10:58

Know the methodology for computation of provisional ITC of 20% under rule 36 in GST.

GST Auditors! Don't Miss These 7 Checkpoints While Filing GSTR 9C

GST Hero 07 November 2019 at 10:05

Deadline for filing GSTR 9 C is approching near. In this article we have summarized 9 checkpoints that you should keep in mind while filing your GST Returns.

An overview of e-invoice under GST

CA.vipin mittal 06 November 2019 at 11:19

Every aspect of e-invoice under GST

Justice delayed is Justice denied case of Trans-1 and MVAT revised return!!

CA Umesh Sharma 06 November 2019 at 11:19

Justice delayed is Justice denied case of Trans-1 and MVAT revised return!!

GSTR1 Returns and its effect on the availment of input credit under the 20% Input credit rule

Seetharaman K C 05 November 2019 at 11:11

The provisions relating to the cap of 20% on availing input tax credit notified as per Notification no 49/2019 dated 9th October 2019 only adds salt to the wound as businesses which are already reeling under the present adverse economic conditions.