GST Articles

Important changes and clarifications issued by CBIC on 31 Dec & 1 Jan 2019

Posted by CA Nilesh Mahajan 04 January 2019 5207 Views

Vide Removal of Difficulty order No. 2/2018 dated 31.12.2018 the time limit for availing credit on invoices issued during the period July 2017 to March 2018 an...

14th Amendment in CGST Rule 2018 vide Notification No. 74/2018 - Central Tax dt 31st Dec'18

Posted by CA Arun Chhajer 03 January 2019 9503 Views

As per Notification No. 74/2018 � Central Tax dated 31st Dec 2018 the CGST Rules 2018 has been amended. We are discussing the entire provision in details

Concept of TDS under GST

Posted by Krishna 03 January 2019 9876 Views

GST Council in its 28th meeting held on 21.07.2018 recommended the introduction of TDS from 01.10.2018. Following would be the deductors of tax in GST under se...

Meaning of No Supply, Non GST Supply, Non Taxable Supply, NIL Rated Supply, Exempt Supply etc.

Posted by CA Arun Chhajer 02 January 2019 72363 Views

Definition may be comparatively easy to understand when it is being defined in the GST Act. It will most critical to understand

GST - Export of Sevices - Outsourcing of services

Posted by S Saravanan 02 January 2019 4904 Views

A welcome clarification from the Government�on Outsourcing of services

GST year 2018 : A mixture of happiness and fear

Posted by CA Umesh Sharma 02 January 2019 2340 Views

GST year 2018,Mixture of happiness & fear

Amendment of registration particulars under GST - An Overview

Posted by Rohit Jain 31 December 2018 14980 Views

The only thing that never changes is a change itselfIn the regular course of business, we encounter certain changes which directly affect our registration parti...

Comments on changes proposed in 31st GST council meeting

Posted by Praveen Sharma 29 December 2018 15761 Views

Single Cash Ledger All cash ledgers of each tax head (i.e. CGST, IGST, SGST/UTGST) would be combined into a single cash ledger.*Comment* - The modalities

Analysis of Goods Transport Agency all GST notification till date

Posted by CA Arun Chhajer 28 December 2018 26162 Views

Taxability of Goods Transport Agencies (herein after referred as GTA) under GST era, will have a lots of confusion. So we are discussing the relevant provision ...

Refunds to Exporters of Inverted Rated Goods

Posted by Mohit 28 December 2018 4601 Views

Refunds under GST are governed by Section 54 of the GST Act. First Proviso to Section 54(3) imposes restriction on claiming Refund of unutilized Input Tax Credi...