GST Articles

FAQs on UDIN for Audit, Assurance & Attest functions

Posted by Guest 07 August 2019 29707 Views

Process 1. How to Register on UDIN Portal? To register on UDIN, please follow the below steps:Step 1: Click "Member Registration" or click at "Fo

GST 2.0 aims at making lives simpler for businesses

Posted by Hardik Lashkari 07 August 2019 2985 Views

GST Implemented!1 year of GST completed!GST simplified!2 years of GST completed!GST 2.0 announced!Has GST 2.0 finally arrived now?Inching one step closer toward...

GST mein kisiko nahi 'Banana' - Charging incorrect GST

Posted by CA Umesh Sharma 07 August 2019 3656 Views

Karneeti Part 297GST mein kisiko nahi "Banana" - CA Umesh SharmaArjuna(Fictional Character) : Krishna, What do you mean by charging incorrect rate o

Scrapping off Article 370: Will UTGST be applicable on Ladakh now?

Posted by Vaishali Dhek 06 August 2019 20357 Views

On Monday, Modi led government took a historic decision to scrape off Article 370 of the Constitution that granted special status to Jammu and Kashmir. The revo...

Lapse of unutilised input tax credit on account of inverted duty rate structure unlawful - Gujarat HC

Posted by Priyanshi Desai 06 August 2019 4966 Views

Legal ProvisionsSection 54(3) of CGST Act, 2017 provides for refund of unutilised input tax credit in following 2 circumstances Zero rated supplies of goods and...

Treatment of discounts under GST

Posted by Bhupendra Choudhary 05 August 2019 17560 Views

Introduction:In this article we will discuss the treatment of following discounts under GST: Discounts at the time of supply/sale Post-sale discounts Discount...

HC judgement on ITC in electronic credit ledger under GST

Posted by Priyanshi Desai 02 August 2019 39329 Views

Reflection of input tax credit in electronic credit ledger does not amount to availment or utilization of credit- Patna HC

Relief to Small Composition and Electric Vehicle Manufacturers in GST

Posted by CA Umesh Sharma 31 July 2019 6936 Views

Arjuna(Fictional Character) : Krishna, 36th GST Council Meeting was held

CMP-08 : Due Date, Penalty and Filing Process

Posted by Shashank kothiyal 29 July 2019 16960 Views

All the registered taxpayers paying tax under the provisions of section 10 of CGST Act 2017 or availing benefits of Notification No. 2/2019-Central Tax (Rate)

GST on Resident Welfare Association

Posted by Madhukar N Hiregange 29 July 2019 18265 Views

Most of the RSWAs had started to comply with the GST law. Some were paying on the entire collections once it exceeded Rs. 7,500/- member wise or association wis...