GST Articles

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.

Provisions related to GTA in GST and IT Act

Posted by CA Rahul Mittal 10 May 2023 6881 Views

We are here discussing the provisions relating to Goods Transport Agency in Goods and Services Tax and Income Tax.

Section 15 of CGST Act 2017: Value of Taxable Supply

Posted by Harsh Kaushik 10 May 2023 9149 Views

Section 15 of the CGST ACT 2017 talks about the Value of Supply of Goods or Services or Both shall be the Transaction Value, Which is the Price actually paid or payable for the supply of goods or services or both where the supplier and recipient of the supply are not related and the price is the sole consideration for the supply.

Amnesty Scheme: GSTR-10

Posted by CA Ashutosh Khaitan 10 May 2023 5568 Views

Form GSTR-10 is final return which is required to be filed by Regular taxpayers [Including SEZ unit/SEZ developer whose GST registration has been cancelled.

7 mistakes to avoid while filing GST returns

Posted by Ishita Ramani 09 May 2023 7279 Views

When it comes to filing a Goods and Service Tax (GST) return, taxpayers need to exercise caution to prevent the inconvenience of unnecessary reconciliation. Therefore, it is important to understand the common mistakes to avoid while filing GST returns. But before focusing on mistakes, let us first understand what a GST return is and the various types of GST returns.

GST implications on out-of-court settlement

Posted by Member (Account Deleted) 08 May 2023 8237 Views

Out of Court Settlement is resolution of a legal dispute which takes place outside of a court proceeding or before the court comes to a final decision.

GST for Freelancers

Posted by Ishita Ramani 06 May 2023 7248 Views

This article aims to provide information on GST for freelancers in India.

Special Drive to Combat Fake GST Registrations and Safeguard Government Revenue

Posted by Abhishek Raja 06 May 2023 36560 Views

The Indian government has announced a Special All-India Drive to be carried out from 16th May to 15th July 2023, aiming to tackle the growing problem of fake Goods and Services Tax (GST) registrations and the fraudulent passing of input tax credit (ITC).

Section 62 of CGST Act 2017: Assessment of non-filer of returns

Posted by Harsh Kaushik 06 May 2023 8471 Views

Section 62 of CGST ACT 2017 talks about the assessment of those registered taxpayers who have not filed their GST returns within the prescribed due dates. r.