GST Articles

GST Automated Return Scrutiny Module

Posted by Harsh Kaushik 15 May 2023 8826 Views

GST Automated Return Scrutiny Module has been designed to select the GST Returns for the process of scrutiny. Its an effective tool to select the GST Returns based on the data analytics and system identified hazards.

Decoding CBIC's Automated Return Scrutiny Module (ARSM) for GST returns

Posted by Abhishek Raja 13 May 2023 8289 Views

The Central Board of Indirect Taxes and Customs (CBIC) has rolled out an Automated Return Scrutiny Module (ARSM) for GST returns. The ARSM is a non-intrusive means of compliance verification that allows tax officers to scrutinize GST returns of Centre Administered Taxpayers (CATs) selected on the basis of data analytics and risks identified by the system.

How is GST treated in relation to employee notice pay recovery?

Posted by Ishita Ramani 13 May 2023 3428 Views

In this article, we will discuss the effects of GST on employee notice pay recovery, its applicability, and the treatment of GST on such recoveries. But first, let's review GST (Goods and Service Tax).

Amnesty Scheme: GSTR-4 Annual

Posted by CA Ashutosh Khaitan 13 May 2023 5549 Views

Form GSTR-4 (Annual) is annual return which is required to be filed by taxpayers who have opted for composition levy u/s 10 of CGST Act.

Amnesty Scheme: GSTR-4 [Quarterly]

Posted by CA Ashutosh Khaitan 12 May 2023 3564 Views

Form GSTR-4 is a return which is required to be filed by taxpayers who have opted for composition levy u/s 10 of CGST Act for every quarter. This form was applicable from July-Sep 2017 till Jan-Mar 2019 and filed on quarterly frequency.

All-India Drive to Detect Fake GSTINs: Ensuring Compliance to Safeguard Government Revenue

Posted by Rashmi 12 May 2023 11002 Views

To combat the presence of suspicious and fake GSTINs (Goods and Services Tax Identification Numbers) in the GST eco-system, a Special All-India Drive has been launched by both Central and State Tax administrations.

How to Effectively Handle a Show Cause Notice in GST

Posted by CA Rakesh Ishi 11 May 2023 6094 Views

When you receive a Show Cause Notice (SCN), take your time to carefully read and understand the allegations made against you.

Amnesty Scheme: GSTR-9

Posted by CA Ashutosh Khaitan 11 May 2023 15452 Views

Form GSTR-9 is Annual return that is required to be filed by Regular taxpayers [Including SEZ unit/SEZ developer for each financial year. The purpose of this return is to provide details of all purchases, sales, Input tax credit, payments, demands, refunds made during the complete financial year.

Transforming GST Compliance: Advanced AI and Data Analytics Power Automated Return Scrutiny

Posted by Rashmi 11 May 2023 4956 Views

The Goods and Services Tax (GST) department is set to implement an advanced artificial intelligence and data analytics system to scrutinize GST returns and monitor any discrepancies.