GST Articles

New Dimensions to GST Annual Report & GST Audit

Posted by CMA Navneet Kr Jain 09 June 2019 15287 Views

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

Posted by Madhukar N Hiregange 09 June 2019 12061 Views

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

Posted by Bimal Jain 08 June 2019 7654 Views

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

Posted by Vikas Sharma 08 June 2019 6609 Views

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

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

Posted by Prashanth D 06 June 2019 2815 Views

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

GST annual return and audit

Posted by CA Amit surana 05 June 2019 15517 Views

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

Posted by Guest 04 June 2019 11203 Views

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...

The Biggest question! How to file GST Audit Report before 31st December?

Posted by CA Umesh Sharma 03 June 2019 14752 Views

Arjuna (Fictional Character): Krishna, What is GSTR-9C in GST?Krishna (Fictional Charact

GSTR 9-Annual Return Filing

Posted by Susmita Dutta, CA , CPA 03 June 2019 19349 Views

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

Posted by B Vinay Reddy 03 June 2019 5268 Views

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...