GST Articles

Procedure to be followed in case of Non-filers of returns

Posted by Kusum Gandhi 23 June 2020 6621 Views

Procedure to be followed in case of Non-filers of returns

To include or not interest income in aggregate turnover while determining threshold for GST registration?

Posted by Knowledge Ki Pathshala 22 June 2020 4485 Views

Interest on PPF, Bank saving interest, other bank interest for personal FDs etc & Interest on personal advances will not be part of supply.

GST on Merchant Trade Transaction - Latest Advance Ruling

Posted by CA Priyanka Kushwaha 22 June 2020 7833 Views

GST on Merchant Trade Transaction shall be payable on the supply of goods outside India directly through a vendor outside India. No GST payable on goods purchased from vendor located outside India as goods are not brought into India.

GST Refund Clarification Dated 10th June 2020

Posted by PRATIK PATEL 17 June 2020 5107 Views

Recently the Central Board of Indirect Tax and Customs (CBIC) has issued a clarification related to Refund of ITC under form GSTR 2A

HC: Department can recover GST dues against Chronic Defaulting Assessee

Posted by Bimal Jain 17 June 2020 9854 Views

HC: Department can recover GST dues against Chronic Defaulting Assessee

FAQ by NIC on Blocking of EWay Bill Facility

Posted by Rohit Kumar Singh 17 June 2020 5145 Views

Recently NIC has hosted few FAQ on their website https://ewaybill.nic.in/ on blocking and unblocking of EWAY Bill.

CBIC launched the e-office application

Posted by CS Lalit Rajput 16 June 2020 2861 Views

CBIC Begins Using e-Office in all CGST and Customs offices "The e-Office is a Mission Mode Project (MMP) under the National e-Governance of India.&

Changes in Validity Period of E-way Bill during COVID-19

Posted by Jasmeen Marwah 16 June 2020 2717 Views

Validity of e-way bill was usually between 1 day and 2 days. However, amidst the COVID-19 outbreak, the validity of the e-way bill has been extended.

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

Posted by Bimal Jain 15 June 2020 24066 Views

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.