GST Articles


GST Notification-49/2019: Additional Cash Flow for the GST Payment

  CA Pradeep Kumar Rajput    12 October 2019 at 11:56

The government has come up with the new notification No. 49/2019 - Central Tax dated 09-10-2019. Through the said notification the government has made the GST input tax credit calculation even more complicated



GST implications on royalty paid to the government for mining

  Asiya Begum    12 October 2019 at 11:56

GST implications on seigniorage charges (royalty) paid to the government for miningGST has always been confusing for the mining industry with its never ending c..



Latest changes in CGST Rules

  Kusum Gandhi    11 October 2019 at 11:49

As per Notification no. 49/2019 Central Tax dated 09.10.2019 changes in CGST Rules have been made.



Capping of ITC not reflected in GSTR-2A up to 20%: Analysis

  Padmanathan Kv    11 October 2019 at 11:17

The central government vide Notification no 49/2019 central tax dated 9/10/2019 has made amendments to CGST Rules, 2017.



ITC credit limited to 20% if not reflected in GSTR 2A says new notification

  Bimal Jain    11 October 2019 at 10:16

Capping of 20% ITC w.r.t invoices/debit-notes not uploaded by supplier in GSTR-1



FY 2018-19: Actions in September 2019 GST returns

  CA Akshay Hiregange    10 October 2019 at 16:51

FY 2018-19: Actions in September 2019 returns



GSTR-3B is now a return u/s 39: Retrospective amendment from 1st July 2017

  Bimal Jain    10 October 2019 at 15:28

One of the important amendments is made in Rule 61(5) of the CGST Rules which deals with the "Form and manner of submission of monthly return" and states that where the time limit for furnishing FORM GSTR-1 and FORM GSTR-2 has been extended, then the Commissioner may, by notification, specify the manner and conditions subject to which the return shall be furnished in FORM GSTR- 3B.



Easy guide to GST registration

  CA Ruchika Tulsyan    10 October 2019 at 12:35

Every supplier who makes supply of taxable goods and services or both needs to take registration under GST if his aggregate turnover in a financial year exceeds the threshold limit.



Solution to problems in refund of IGST on export of goods

  Sagar Gambhir    09 October 2019 at 11:22

Timely refund mechanism is most essential in tax administration. The provisions pertaining to refund contained in the GST law aim to streamline and standardize the refund procedures under GST regime.



Nuances of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

  CA Dhruva Kalamanji    09 October 2019 at 11:22

An amnesty scheme as anticipated at the time of rolling of GST Act has come now! Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019. SVLDRS.




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