GST Articles

GST Assessment Explained: Types & Procedures

Posted by CA. RAUNAK AGARWAL 19 May 2020 2967 Views

Understand GST assessment types like self, provisional, scrutiny, and best judgement. Learn the procedures and when each applies under the CGST Act.

GST Refunds: Recent Issues & Clarifications Explained

Posted by Ashish Mittal 19 May 2020 5172 Views

Understand recent GST refund issues and clarifications from CBIC Circular No. 135/05/2020-GST. Learn about claim bunching, ITC refunds, and more.

ITC Transitional Arrangements Amended Under CGST Act

Posted by CS Lalit Rajput 19 May 2020 8358 Views

Discover the amended transitional arrangements for ITC under Section 140 of the CGST Act, effective from 18th May 2020. Learn how to claim your credit.

Claiming ITC: Eligibility & Conditions Under CGST Act Sec 16

Posted by Tanya gupta 18 May 2020 8354 Views

Understand your eligibility and the conditions for claiming Input Tax Credit (ITC) under Section 16 of the CGST Act. Learn the requirements and deadlines.

Recent updates and notifications in GST

Posted by CA Urvashi Joshi 18 May 2020 19440 Views

Clarify restrictions in availment of input tax credit in terms of Rule 36(4)[i]Rule 36 relates to Documentary Requirements and Conditions for claiming Input Tax...

Important Changes in Form GSTR-9 and GSTR-9C

Posted by CA Umesh Sharma 17 May 2020 9892 Views

Important Changes in Form GSTR-9 and GSTR-9C

Clarification on GST on salaries paid to CEOs or Employees

Posted by CA Shubham Kumar 17 May 2020 28908 Views

Recently Central Board of Indirect Taxes & Customs (CBIC) issued a clarification on GST implication on Salaries paid to key management personnel and employees. In this clarification, CBIC clarifies that GST is not applicable to the salary paid to the employees because it is under schedule III of the CGST Act, 2017.

New hurdle in GST compliances by the Government

Posted by Pankaj Kannaujiya 17 May 2020 3806 Views

The government changed the Rules & Conditions for claiming the Input Tax Credit (ITC) in GSTR-3B CBIC has inserted the new Sub-rule (4) to Rule 36 with effect from 09.10.2019

Madras HC allows credit transition of cesses viz. EC, SHEC and KKC into GST

Posted by Bimal Jain 16 May 2020 2651 Views

The Hon'ble HC, Madras in the matter of M/s Sutherland Global Services Private Limited v. Assistant Commissioner CGST and Central Excise, has allowed the writ petition challenging the denial of transitional credit of Education Cess ("EC"), Secondary and Higher Education Cess ("SHEC") and Krishi Kalyan Cess ("KKC") into GST regime through the TRAN-1 declaration.