GST Articles

GST annual return and audit

CA Amit surana 07 December 2018 at 10:55

ANNUAL RETURNFor the annual return Sec 44 (1) of CGST Act 2017 says that Every registered person, other than an Input Service Distri

FAQs on Form GSTR-9C

Guest 06 December 2018 at 11:24

Q 1. Are the accounts maintained by the registered taxable person required to be audited by a Chartered Accountant/Cost Accountant under GST?Ans. It has been st..

Scope of Principal-Agent relationship in the context of Schedule I under CGST Act

Krishna 06 December 2018 at 10:44

Before discussing this first we need to discuss the definition of supply Supply is defined in sec7 of CGST act Supply includes all forms of supply of goods or

The Biggest question! How to file GST Audit Report before 31st December?

CA Umesh Sharma 05 December 2018 at 17:37

Arjuna (Fictional Character): Krishna, What is GSTR-9C in GST?Krishna (Fictional Charact

GSTR 9-Annual Return Filing

Susmita Dutta, CA , CPA 05 December 2018 at 17:36

1.What is GSTR 9 ?GSTR-9 is an Annual Return to be filed by the persons registered under the GST including those registered under com

Consequences for not filing GST Annual Return

B Vinay Reddy 05 December 2018 at 17:36

Applicable provisions: Sec 46 Sec 47(2) Sec 2(112) Sec 125 Sec 149 Section 46 Notice to return defaulters.-46. Where a registered person fails to furnish a retu..

Statutory provisions for filing GST Annual Return

B Vinay Reddy 04 December 2018 at 12:11

Applicable provisions: Sec 44(1) Rule 80(1) Rule 80(2)Section 44 Annual return.-(1) Every registered person, other than an Input Service Distributor, a person p..

Anti-Profiteering under GST laws

Pranav 04 December 2018 at 12:10

Anti profiteering is an avenue of widespread litigation and subjectivity. The provisions of anti-profiteering are necessary, to ens

GST annual return: A comprehensive analysis

CA. Saurav Patni 03 December 2018 at 17:17

IntroductionEver since GST came into prominence with effect from 1st July, 2017, there were several anticipations for the GST audit and its reconciliation with ..

Error/limitation of annual return (GSTR 9)

CA Nilesh Mahajan 03 December 2018 at 17:16

The due date for filing of Annual Return is fast approaching (i.e. 31 Dec 2018) and there persists lots of confusion & concerns in the mind of Trade at larg