GST Articles

Intricacies of outward supply for filling up GSTR-9 and 9C

Bimal Jain 10 December 2018 at 13:47

Amidst the clamour to extend the deadline of filing GST Annual Return and Reconciliation Statement in Form GSTR-9 (for normal taxable person) / Form GSTR-9A

Charging section of CGST Act - Sec 9

Vikas Sharma 10 December 2018 at 13:43

Introduction:Charging section of the CGST act only deal with collection of CGST. As per CGST Act 2017 there shall be levied a tax called �Goods and Servic

GST Annual return due date finally extended to 31st March 2019

CS Karan B. Khattri 08 December 2018 at 13:23

GSTR-9 form is an annual return form to be filed once in a year by the registered taxpayers under GST including those registered under composition levy scheme. ..

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

Prashanth D 08 December 2018 at 13:22

Definition of supply:- Supply is defined in sec7 of CGST act Supply incl

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..