GST Articles

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..

Detailed analysis of Changes in IDT in Budget

Madhukar N Hiregange 08 July 2019 at 11:58

SUMMARY OF BUDGET 2019 Disclaimer:-This material and the information con

Analysis of recent clarification on GST Annual returns and Reconciliation statement

Madhukar N Hiregange 08 July 2019 at 11:57

S No. Clarifications received from Government Team Hiregange comments A Payment of any unpaid t

Latest changes in GST as on 1st July 2019

Guest 04 July 2019 at 12:39

GST Law from a Constitutional PerspectiveDefinition of GSTArticle 366(12A)�Goods and services tax� means any tax on supply of goods, or services or

Clarification regarding Annual Returns and Reconciliation Statement

CA Mayur Todmal 04 July 2019 at 11:29

The Government of India has been receiving a number of representations regarding Annual Return (FORM GSTR-9 / FORM GSTR-9A) and Reconciliation Statement (FORM G..

All about treatment of various discounts in GST

pradeep goyal 03 July 2019 at 15:07

* Supplier shall be entitled to avail the ITC for such inputs, input services and capital goods used in relation to the supply of goods or services or both on s..

GSTR 9 clause by clause analysis

Mitul Thakkar 03 July 2019 at 15:07

What is Annual Return (GSTR 9) GSTR 9 is an annual return to be filed yearly by taxpayers registered under GST Basically, it is a consolidation of all the mont..

Two Years of completion of GST

Suresh Jain 03 July 2019 at 11:29

Today we will be completing two years of GST era in India. Let us try to review what GST has been able to achieve in these two years and future of GST.The aim o..