GST Articles
How to correct mistakes in GST by DRC-03? Its impact on GST Audit?
This article explains how to correct mistakes in GST by DRC-03. How DRC-03 can be used to pay the additional tax liability, for reversal of input tax credit, to claim ITC if missed, etc. It also explains all the details to be given in DRC-03.
My First 1000 days of GST
Post migration from the earlier regime of VAT, Excise & Service Tax Laws to the new Goods and Services Tax Act since July 2017, almost every taxpayer has be
Detention, seizure and release of goods and conveyances in transit under GST
Introduction: E-way bill is not a new phenomenon. It was prevalent in most States under the erstwhile VAT regime in the name of road permit, waybill, etc. It wa...
Tug of War between Tax and Duty
Tug of War between 'Tax and Duty' consequent to advent of GST and Accounting Standards - both of IGAAP and Ind AS
GST: A Note on Applicability of Sec 49A - New offset method
An Analysis on Change of Offsetting Mechanism of GST Liability and Credit - Sec 49 provides for Payment of tax, interest, penalty and other amounts under the ...
Clarification in respect of goods sent out of India for exhibition on GST
Clarification in respect of goods sent out of India for exhibition or on consignment basis for export promotion under GST
GST Audit - Press Note/ Circular on Annual Return 3rd July - Analysed
It appears that this Circular / Press note especially the part on the coverage in audit may have been at the behest of the members who are going to certify. The...
Now File Errorless GSTR-9 With Innovative Tools
A yearly summary of the sales, tax paid on it, purchases, input tax credit (ITC) availed, unqualified credits, refunds and demands refer to GSTR-9.Filing of GST...
Threshold limit for registration under GST
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
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
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