GST Articles

No separate registration required where imported goods cleared under invoice from Head office

Bimal Jain 02 July 2019 at 10:58

Authority for Advance Ruling, Maharashtra vide GST-ARA, Application No. 114 dated January 25, 2019Facts: M/s. Aarel Import Export Private Ltd.(�the Applic

GST Annual Reconciliation Statement - GSTR-9C Part-II

Ruchit Agarwal 02 July 2019 at 10:58

In the previous article we have discussed GSTR-9C PART-1 and PART-II from S.No.5 to S.No.6.In this article w

Analysis of GST notifications on 28th June

Shashank kothiyal 01 July 2019 at 11:21

CBIC issued the Notification No. 26/2019,27/2019/28/2019,29/2019,30/2019,31/2019,32/2019 on 28th June 28, 2019 related to various issues. The detailed analysis ..

Pre-preparation for filling of Annual Return form GSTR 9

CA Lokesh Jalan 28 June 2019 at 11:48

Introduction of GSTR 9All the entities having GST registration as regular taxpayers are required to file annual return in form GSTR 9 for the financial year 201..

Conversation on changes recommended by recent GST council meet

CA Umesh Sharma 28 June 2019 at 11:27

Arjuna (Fictional Character): Krishna, recently GST council meeting was held on 21st June, 2019, what was the agenda of the council meeting?

Cash refund of unutilized credit impermissible on closure of business

Bimal Jain 27 June 2019 at 11:21

The Larger Bench (LB) of Bombay HC rules in favour of Revenue, holds that cash refund u/s 11B of the Central Excise Act, 1944 (�the Excise Act�) is

GST implementation in India - Status check and Future roadmap

HARSHIT MURLIDHAR KAKWANI 26 June 2019 at 17:15

Introduction W.e.f July 1, 2017, India's new Indirect tax regime in the form of GST laws on the track of "One Nation - One Tax". The new regime is

Controversies in GST law

HARSHIT MURLIDHAR KAKWANI 26 June 2019 at 11:28

GST has yet not settled down. The return filing is in the mid-way, audit provisions are far to come, recovery from employees is becoming troublesome for the emp..

TDS & TCS under GST law

HARSHIT MURLIDHAR KAKWANI 26 June 2019 at 11:28

Date: July 1 2017. Newspaper: The Times of India. HEADLINES: GST; the way forward, now!Date: July 1 2017. Newspaper: The Economic Times. Headlines: The new GST ..

Checklist for Unadjusted advances at the end of financial year (Clause 5C of GSTR-9C)

CA Ruchika Tulsyan 25 June 2019 at 18:07

Unadjusted advances means advances against which GST has been paid but supply has not been made and same has not been recognized as revenue in the audited finan..