GST Articles

Statutory provisions for filing GST Annual Return

Posted by B Vinay Reddy 02 June 2019 9189 Views

Applicable provisions: Sec 44(1) Rule 80(1) Rule 80(2)Section 44 Annual return.-(1) Every registered person, other than an Input Service Distributor, a person p...

Anti-Profiteering under GST laws

Posted by Pranav 02 June 2019 3012 Views

Anti profiteering is an avenue of widespread litigation and subjectivity. The provisions of anti-profiteering are necessary, to ens

GST annual return: A comprehensive analysis

Posted by CA. Saurav Patni 01 June 2019 8681 Views

IntroductionEver since GST came into prominence with effect from 1st July, 2017, there were several anticipations for the GST audit and its reconciliation with ...

Error/limitation of annual return (GSTR 9)

Posted by CA Nilesh Mahajan 01 June 2019 15401 Views

The due date for filing of Annual Return is fast approaching (i.e. 31 Dec 2018) and there persists lots of confusion & concerns in the mind of Trade at larg

Is GSTR 9 just a consolidated annual return?

Posted by Varun Chadha 01 June 2019 5003 Views

The much awaited Annual return (GSTR-9) was notified by CBIC vide Notification No. 39/2018 � Central Tax dated 04th September 2018 (though not available f

All about GSTR 9 Annual return

Posted by Mistry Beena 01 June 2019 8883 Views

Applicability for filling GSTR 9All registered person u/s 44 of CGST and SGST Act except as mentioned below [specified u/s 44 (1)] are required to file GSTR. C...

Reconciliation and Matching under GST

Posted by NIKHIL DOKANIA 29 May 2019 20701 Views

GST has its own system which can calculate the difference between the GSTR 3B and GSTR1 or GSTR 3B and GSTR 2A.It's a inter link system which can automatica

GST - Classification/ Exemption Errors - Catastrophic Costs

Posted by Madhukar N Hiregange 27 May 2019 9300 Views

There are mistakes in GST which impact business and there are mistakes which can close down the business. In this article we restrict to classification mistakes...

State GST Revenue Officers visits and subsequent Legal notices

Posted by Madhukar N Hiregange 26 May 2019 17426 Views

It has been observed that some State GST officers throughout India have started to visit the premises including to the Compliant Tax payers. Many of them are m...