GST Articles

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 ..

Applicability of GST Audit

CA Umesh Sharma 17 June 2019 at 10:54

Arjuna (Fictional Character): Krishna, When is GST Audit applicable? Krishna(Fictional Character):

Issues reported in filing Form GSTR 9/9C by taxpayers: Steps to be taken

Guest 16 June 2019 at 14:42

Taxpayers have reported some issues in filing their Form GSTR 9/9C, which are clarified below: (A) Relating to Annual Return Form GSTR 9: 1. Auto-po..

Practical Solution for Issues in ITC Reporting in GSTR-9

Sagar Gambhir 14 June 2019 at 11:29

GST law was supposed to Simply the Indirect Tax Practice & Compliance thereof. But the same seems to be nightmare. Annual GSTR 9 format introduced by GST Au..

GST Annual Return Audit- Late filing is better than wrong filing

Madhukar N Hiregange 13 June 2019 at 11:21

It is surprising that even as on date 2nd wekk of June 2019 ( with just 18 days left) - the urgency to upload the GST Annual Return & get audit conducted we