GST Articles

General Penalty u/s 125 of CGST Act

Posted by Abhishek Raja 07 June 2023 11126 Views

Section 126 of the CGST Act lays down certain guiding principles that must be followed while imposing penalties under the GST regime. These principles ensure that the penalties are imposed fairly, objectively, and in a proportionate manner.

Unveiling Power of Section 71: Accessing Business Premises under GST Act

Posted by CA Harshit Goyal 05 June 2023 17467 Views

Under Section 71 of the GST Act, any officer authorized by a proper officer, not below the rank of Joint Commissioner, has the authority to access the premises of a registered person's business

Delhi's GST Collection Over Rs. 34,000 Crores in 2022: Delhi Finance Minister Kailash Gahlot

Posted by Abhishek Raja 03 June 2023 2396 Views

Delhi Finance Minister Kailash Gahlot said the collection of GST and VAT in the city was more than Rs.34,000 crores in 2022-23, and claimed Delhi will be a leading state for tax administration through the intervention of artificial intelligence.

E-invoicing in GST and it applicability

Posted by CA. Akshat Parakh 31 May 2023 7112 Views

'e-Invoicing' means reporting details of specified GST documents to a government-notified portal and obtaining a reference number. It does not mean generating an invoice on the GST portal. The CBIC notified a set of common portals to prepare e-invoice via Notification No.69/2019 - Central Tax.

Last Chance: Extended Due Date for GTA Payments Expires Tomorrow!

Posted by Abhishek Raja 30 May 2023 6858 Views

Tomorrow i.e 31st May 2023 is the extended due date for Opt-in / Opt-out for Forward Charge / Reverse Charge for FY 2023-24 [Notification No.03/2022 - CT(R) dated 13.07.2022]

GST On Renting of Immovable Property

Posted by Divyanshu Sharma 29 May 2023 17233 Views

In this article, we will discuss renting of both commercial & residential property.

CBIC's Nationwide Sweep Exposes 10,000 Alarming Cases of Fake GST Registrations

Posted by Rashmi 27 May 2023 9736 Views

The Central Board of Indirect Taxes and Customs (CBIC) has launched a special all-India drive to combat cases of fake Goods and Services Tax (GST) registration....

Important Instruction on SOP for Scrutiny of GST Returns for FY 2019-20

Posted by CA Harshit Goyal 27 May 2023 7306 Views

The Goods and Services Tax (GST) Department has introduced Instruction No. 02/2023-GST, presenting an updated Standard Operating Procedure (SOP) for the scrutiny of GST returns.