GST Articles


No Interest and Penalty if demanded tax amount is paid by 31st March 2025 for FYs 2017-20

  Bimal Jain    01 October 2024 at 13:35

The Ministry of Finance has officially notified the enforcement of several sections of the Central Goods and Services Tax Act, 2017 ("the CGST Act"), including the newly introduced Section 128A in the CGST Act, w.e.f. November 1, 2024.



Relaxation for the availment of ITC for the FYs 2017-2021

  Bimal Jain    01 October 2024 at 13:19

Due to various factors, including financial constraints, lack of knowledge on the part of taxpayers or their accountants/tax consultants, and the cancellation of GST registrations for multiple reasons, etc., registered persons could not file their statutory returns



Archived GST Return Data Restored - Don't Miss Out

  Mitali    30 September 2024 at 08:33

GST Return Data which have been archived earlier it has been restored now. 



GST on Lease/Rental Transactions

  CA S K Mishra, FCA, FCMA , MBA    27 September 2024 at 08:38

A lease is a contractual arrangement between owner (lessor) & user (lessee) whereby one party, the lessor, grants the right to use a particular assets (such as a parcel of land, building, equipment, or machinery etc.) for a specific period and under specified conditions to the other party, the lessee.



GST On Real Estate Sector: An Analysis

  Ashok Pitroda    26 September 2024 at 16:05

Since the implementation of GST in India, the real estate sector has undergone significant changes. The GST rates on real estate vary depending on the type of property and its stage of completion.



Persuasive Value in Judicial Decisions

  Abhishek Raja    26 September 2024 at 08:33

In the legal world, judicial decisions carry varying levels of influence, depending on whether they are considered authoritative or persuasive.



FAQs: Invoice Management System (IMS)

  Shree    23 September 2024 at 12:25

GSTN Releases Frequently Asked Questions: Invoice Management System (IMS)



GoM's GST Rate Review: Upcoming Changes and Discussions

  Mitali    23 September 2024 at 11:09

The Group of Ministers (GoM) will be going to meet for GST rate rationalisation on September 25 in Goa.



FAQs on the Draft Manual on Invoice Management System (IMS)

  CA. Bhavik P. Chudasama    19 September 2024 at 09:51

The Invoice Management System (IMS) is a revolutionary new feature introduced on the GST Common Portal.



As Ganesha Removes Hurdles, GST Council Eases the Road for Taxpayers!!

  CA Umesh Sharma    16 September 2024 at 13:30

During the 54th GST Council meeting on 9th September 2024, several helpful recommendations were made to ease the path for taxpayers and businesses. These changes can be seen as blessings from Lord Ganesha himself.




Popular Articles




CCI Pro
Meet our CAclubindia PRO Members


Follow us

CCI Articles

submit article