GST Articles

Simplification of Form GSTR-9 & 9C

CA Shubham Kumar 18 November 2019 at 11:03

CBIC has issued Notification no. 56/2019 - Central Tax dated: 14th November 2019 on simplification on GSTR-9 & 9C for FY 2017-18 and 2018-19.

GSTR-9 and GSTR-9C Simplified

Vaishali Dhek 15 November 2019 at 17:09

The Government on the 14th of November decided to extend the due dates of filing of Form GSTR-9 (Annual Return) and Form GSTR-9C (Reconciliation Statement) for Financial Year 2017-18 to 31st December 2019 and for Financial Year 2018-19 to 31st March 2020. The Government also decided to simplify these forms by making various fields of these forms as optional.

GST Audit Report 2017-18, lots of load to upload

CA Umesh Sharma 15 November 2019 at 11:42

GST Audit Report 2017-18, lots of load to upload

Simplification and extension of date for GSTR-9 and GSTR-9C

Rohit Kumar Singh 15 November 2019 at 11:42

Amendments made in GSTR-9 and GSTR-9C after the release of notification about simplification and extension of the due date for filing Annual Return - GSTR-9 and Audit Report - GSTR-9C

DIN on any communication issued by Officers of CBIC

Kusum Gandhi 15 November 2019 at 11:41

This measure would create a digital directory for maintaining a proper audit trail of such communication. Importantly, it would provide the recipients of such communication a digital facility to ascertain their genuineness.

Advance Ruling for GST on volume discount received

Kusum Gandhi 15 November 2019 at 11:41

Understanding advance Ruling for GST on volume discount received with a case study.

Methodology for computing provisional GST credit as per 11th Nov circular

Jatin 13 November 2019 at 11:22

Analysis and methodology for computing provisional credit as per Circular no. 123/42/2019-GST dated November 11, 2019

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.