GST Articles

Threshold limit for registration under GST

Posted by CMA Mohit Arora 17 July 2019 14465 Views

As we know that Goods and Service Tax (GST) cannot be charged by the supplier until he gets himself registered under GST Act. The journey of GST started from 1s...

GSTR9 case studies with every issue covered

Posted by Saiyyam Jain 16 July 2019 21015 Views

GENERAL INFORMATION� Annual Return was Inserted vide Notification No. 39/2018-Central Taxes Dated 04.09.2018 which was supposed to be filled on the basis o

GST Audit Check list for Composition Taxpayer

Posted by Bimal Jain 15 July 2019 18235 Views

The CBIC has issued GST audit Manual 2019 after approval by the Board. The Board vide its letter F. No. 221/03/2013 � CX-6 dated August 30, 2018 requested

Issues on inward supply in GSTR 9

Posted by Shrikant Toshniwal 12 July 2019 13915 Views

Particulars FY 17-18 FY 18-19 Reporting in GSTR 9 GSTR 3B GSTR 3B FY 17-18 Table 6/7 FY 18-19 Table 8/12/13 ITC of inward ...

Reversal not required by Restaurants and Outdoor Caterers under Rule 6(3) of Cenvat Credit Rules, 2004

Posted by CA. Rajeev K. Sharma 12 July 2019 7873 Views

In the past, numerous show cause notices have been issued all over India by Service Tax Authorities to Restaurant Owners and Outdoor Caterers alleging non-rever...

Employer obligatory services eligible for GST ITC

Posted by Mahadev 12 July 2019 11774 Views

Effective from 1st February 2019, most of the changes proposed by CGST (Amendment) Act 2018 were given effect in CGST Act 2017. Important changes were, providin...

Credit Note accounted in the Audited annual financial statement but not in GST

Posted by CA Ruchika Tulsyan 12 July 2019 13103 Views

Credit Note accounted in the Audited annual financial statement but are not permitted under GST (5J of GSTR-9C) (+)

Discount given after supply has been made under GST

Posted by Priyanshi Desai 12 July 2019 8373 Views

Crux of this article � Action plan for drafting clause relating to post-supply discount in agreement entered into at or before the time of supplyIntroduct

Refund of unutilized input tax credit under GST under inverted duty structure

Posted by CA Gaurav K. Mittal 10 July 2019 33993 Views

Refund refers to an amount that is due or refundable to the payer from the tax administration or department. Like any other taxation law, under GST regime also,...