GST Articles

Refunds to Exporters of Inverted Rated Goods

Mohit 28 December 2018 at 11:29

Refunds under GST are governed by Section 54 of the GST Act. First Proviso to Section 54(3) imposes restriction on claiming Refund of unutilized Input Tax Credi..

Cases where Input Tax Credit under GST cannot be availed

ACA Sarita Laddha 27 December 2018 at 11:15

Cases Where Input Tax Credit under GST Cannot Be AvailedSpecific cases are mentioned under GST where no input tax credit shall be available to the applicant. We..

EWay bill option for moving Goods without GST number

Subrato 27 December 2018 at 11:15

On the GST Portal, there is an option of E-Way Bill for Citizens. For whom this option is useful?Let us understand which the help of a story.Mr. Hardik is the o..

GST on income earned by Bloggers

CA Nikita Motwani 27 December 2018 at 11:15

As already discussed in previous article (GST implication of income earned through Google from Youtube)

Suggestions for Simplifying GST Compliance procedures

CA Rohit Jain 26 December 2018 at 12:18

After implementation of Goods and Services Tax (GST), there was a common perception among general public that now compliances will be made very easy. But that p..

Standards on Auditing - GST Audits

Madhukar N Hiregange 26 December 2018 at 11:53

The generally accepted auditing practices (GAAP) are those set out Internationally which enable comparison of financial statements post audit across the world t..

Pros and cons of changes made in 31 Meeting of GST Council

prateek 26 December 2018 at 11:52

Complete Analysis has been made of Recommendation and Presented in 3 Table:- Proposed Change Present Scenario Impact There ..

What are GST related Gifts from the bag of Santa Clause?

CA Umesh Sharma 26 December 2018 at 11:52

Arjuna:(Fictional Character)- Krishna, Christmas is coming. During Christmas Santa Clause gives gifts,

Important highlights of GST Council meeting dated 22nd Dec 18

Jaswinder Singh Bedi 24 December 2018 at 10:51

1. Facility of Generating E-way bill will be restricted if tax payer failed to file the returns for two consecutive tax periodsTaxpayers who have not filed the ..

Features that should be included in GST portal

Pawan 24 December 2018 at 10:50

Invoicing in GST PortalWith GST being rolled out a lot of SME are facing additional cost towards Invoicing, GST Filing and other statutory compliance linked wit..