GST Articles
New Dimensions to GST Annual Report & GST Audit
The article is an attempt to explore the untouched areas in the GST Audit arena. The companies have started the GST audit processes and are focussing on GSTR 9 ...
Unregistered 'fixed establishment'- Impact in GST
GST needs one to register in the State/s where one provides taxable supplies. (section 22)This is in line with the principle of registration in the place of con...
Intricacies of outward supply for filling up GSTR-9 and 9C
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
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
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
Definition of supply:- Supply is defined in sec7 of CGST act Supply incl
GST annual return and audit
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
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
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
GSTR 9-Annual Return Filing
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
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