GST Articles
Important Notifications issued in GST effective from 1st April 2023
CA Harshit Goyal 01 April 2023 at 10:22The Government of India has recently issued notifications related to the Central Tax system in India, effective from April 1, 2023. These updates cover a range of topics, from late fees for certain returns to changes in registration and assessment procedures. In this article, we'll summarize these updates and what they mean for taxpayers in India.
Blocked Credit under GST
CA Sanat Pyne 31 March 2023 at 08:58Blocked credit refers to the input tax credit that cannot be claimed by a taxpayer under the GST regime. Input tax credit is the tax paid on inputs, i.e., goods and services that are used in the course of business, which can be set off against the output tax liability of the taxpayer.
Interest under GST
CA Amit Harkhani
30 March 2023 at 08:55
The Government of India has specified the due dates to pay Goods and Services Tax. The due date to pay GST is different for different types of taxpayers. If one fails to pay GST within the due date, one must pay the interest along with the GST dues for the delay period.
Due Date Compliance Calendar - April 2023
CA Raja Shaw 29 March 2023 at 13:50Compliance Calendar for the m/o April 2023
Important Things from GST Aspect To Remember This March 2023 ending
CA Umesh Sharma 27 March 2023 at 15:18
The taxpayers are curious as to what shall be done before this year end to better prepare for the new financial year 2023-24. How should a taxpayer prepare himself for this year's march ending.
Provisional Attachment under Section 83 of CGST ACT 2017
Harsh Kaushik 27 March 2023 at 08:55Section 83 empowers the Commissioner to provisionally attach any property including bank accounts belonging to the Registered Taxable Person for the purpose of protecting the interest of government revenue.
Amendments w.r.t. GST in the Finance Bill, 2023 passed by Lok Sabha
Bimal Jain 25 March 2023 at 11:42Amendments w.r.t. GST in the Finance Bill, 2023 passed by Lok Sabha
FY 2022-2023 Year End: GST Checkpoints
CA Akshay Hiregange 24 March 2023 at 15:31In this article, the author has highlighted 50+ GST checkpoints that one may consider for the financial year end, i.e. March 2023 as a safeguard.
Procedure for Deemed Export under GST
CA. Heet Shah 24 March 2023 at 08:52Deemed exports are an important provision under the GST law that aims to promote the export of goods and services from India. The procedure for deemed exports involves eligibility, tax invoice, certificate from the recipient, and refund/exemption of GST.
Job work process under GST
CA Sanat Pyne 23 March 2023 at 14:36Job work is a process where a principal manufacturer or supplier (referred to as "principal" from herein) sends raw materials or semi-finished goods to a third-party manufacturer or service provider (referred to as "job worker") to process, assemble, or complete a particular job or work.
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