GST Articles
No Eway bill w.e.f. 21st June 2019, if GST returns of last 2 months are pending
A new rule 138E was inserted by the Govt vide its notification no 74/2018 dated 13.12.2018, which has salient features as follows:-1. If the GST returns fo...
Arresting MD under GST evasion: Whether Legal?
This article discuses the various requirements of the law to be considered while resorting to arrest the head of the Company. The authors try to analyse the cri...
GST Annual Reconciliation Statement - GSTR-9C
GST Annual Reconciliation Statement- GSTR-9C Part-IIn this article we will discuss about GST Annual Reconciliation Statement- GSTR-9C. We will discuss only the ...
Checklist for GST Audit of Legal Name and Trade name
GST Audit have two Parts: PART-A is Reconciliation Statement and PART-B is CertificationPART A is d
Important Insights for GST Audit of Multi-locational Entities
When an Entity has registrations in more than one State / UT, each unit/branch is treated as distinct person in terms of Section 25 of the CGST Act and each of ...
Insights of GST Audit of Multi-locational Entities
When an Entity has registrations in more than one State / UT, each unit/branch is treated as distin
Deemed exports in Annual Return GSTR 9
Introduction: As 30th June, 2019 is fast approaching the GST Practitioners, auditors and assessees are involving themselves in filing annual return GSTR 9 and ...
Issues reported in filing Form GSTR 9/9C by taxpayers: Steps to be taken
Taxpayers have reported some issues in filing their Form GSTR 9/9C, which are clarified below: (A) Relating to Annual Return Form GSTR 9: 1. Auto-po...
Applicability of GST Audit
Arjuna (Fictional Character): Krishna, When is GST Audit applicable? Krishna(Fictional Character):
Practical Solution for Issues in ITC Reporting in GSTR-9
GST law was supposed to Simply the Indirect Tax Practice & Compliance thereof. But the same seems to be nightmare. Annual GSTR 9 format introduced by GST Au...
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