GST Articles

Important Insights for GST Audit of Multi-locational Entities

CA Ruchika Tulsyan 20 June 2019 at 11:48

When an Entity has registrations in more than one State / UT, each unit/branch is treated as distinct person in terms of Section 25 of the CGST Act and each of ..

Annual return GSTR-9: Challenges, Remedial Actions and Clarifications

Nitin Sehgal 20 June 2019 at 10:33

Challenges faced by the Taxpayers & Tax Consultants on certain issues in filing of Annual Return i.e. Form GSTR-9 with their practical solutions.

Reporting of Outward Supplies in GSTR-9C

CA Umesh Sharma 20 June 2019 at 10:33

Arjuna (Fictional Character): What details are to be given in GSTR-9C?

No Eway bill w.e.f. 21st June 2019, if GST returns of last 2 months are pending

RANJAN MEHTA 20 June 2019 at 10:32

A new rule 138E was inserted by the Govt vide its notification no 74/2018 dated 13.12.2018, which has salient features as follows:-1. If the GST returns fo..

Arresting MD under GST evasion: Whether Legal?

CA Varun Kumar 20 June 2019 at 10:32

This article discuses the various requirements of the law to be considered while resorting to arrest the head of the Company. The authors try to analyse the cri..

GST Annual Reconciliation Statement - GSTR-9C

Ruchit Agarwal 19 June 2019 at 11:49

GST Annual Reconciliation Statement- GSTR-9C Part-IIn this article we will discuss about GST Annual Reconciliation Statement- GSTR-9C. We will discuss only the ..

Checklist for GST Audit of Legal Name and Trade name

CA Ruchika Tulsyan 18 June 2019 at 11:16

GST Audit have two Parts: PART-A is Reconciliation Statement and PART-B is CertificationPART A is d

Insights of GST Audit of Multi-locational Entities

CA Ruchika Tulsyan 18 June 2019 at 11:16

When an Entity has registrations in more than one State / UT, each unit/branch is treated as distin

Deemed exports in Annual Return GSTR 9

RENGARAJ R.K 17 June 2019 at 12:19

Introduction: As 30th June, 2019 is fast approaching the GST Practitioners, auditors and assessees are involving themselves in filing annual return GSTR 9 and ..