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GST Articles


Gujarat HC granted interim relief in writ challenging late fee for delayed filing of GSTR-3B

Posted by Bimal Jain 06 September 2019 16777 Views

The Hon'ble Gujarat High Court in the matter of AAP & Co. vs Union of India has grants interim relief in writ challenging imposition of late fees for late filing of GSTR-3B under Section 47 of the CGST Act.



GST Ganesha: Save Taxpayers

Posted by CA Umesh Sharma 04 September 2019 8198 Views

GST means Ganesha: Save Taxpayers



Sabka Vishwas (Legacy Dispute Resolution) Scheme - An endeavour to get rid of legacy Indirect Tax disputes

Posted by Puneet Bansal 02 September 2019 7164 Views

The webinar will be a 2-hour interactive session on September 21, 2019, covering extensive discussion on the scheme including a dedicated Q&A session at the end.



Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 : A Miscarriage Before The Baby Is Born

Posted by MONISH BHALLA 02 September 2019 10410 Views

The Intention of the government is crystal clear: There is a need to unload the legacy litigation baggage and allow business to m...



Documentation under GST audit

Posted by CA Subba Reddy Bonam 02 September 2019 19612 Views

Audit documentation is the written record (including electronic record) prepared during the course of audit which forms foundation for auditor's in preserving the various observations identified during the audit, acts as a proof of performance of audit and safeguard the auditor at the time of dispute.



Interest/late fees for services of pre-GST era, received after 1st July 2017, are liable to GST

Posted by Bimal Jain 31 August 2019 9150 Views

The AAR, Tamil Nadu in the case of M/s Chennai Port Trust has held that the amounts received on or after July 1, 2017 towards interest, late fees, penalty relating to services of lease/rent, due to delayed payment of consideration for those services rendered by Applicant before July 1, 2017, are liable to GST.



GST leviable on Mobilization Advance as on July 1, 2017 received for works contract service: AAR

Posted by Bimal Jain 31 August 2019 7325 Views

The West Bengal AAR in the matter of Siemens Ltd. has ruled that the Applicant is deemed to have supplied works contract service to KMRCL



Revised Return Filing system under GST

Posted by Mandli Ravi Tej 31 August 2019 13872 Views

Government has announced the new return filing system under GST which is simpler than the existing system and can be termed as GST 2.0.



Note on Legacy Dispute Resolution Scheme, 2019

Posted by Rohit Kumar Singh 30 August 2019 3139 Views

Note on Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and Rules thereon



GSTR 9C form filing with easy-to-understand notes

Posted by CA Krishnakumar M 27 August 2019 30314 Views

Parts of GSTR 9C Reconciliation Statement, Certificate, Reconciliation Statement, Reconciliation of Turnover in Financial Statements with GSTR 9




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