GST Articles

Section 12 of CGST Act 2017: Time of supply of goods

Posted by Harsh Kaushik 13 April 2023 6494 Views

Section 12 talks about the time of supply of goods which is when the liability to pay tax arises on goods.

Getting endorsement from specified officer of SEZ for claiming refund of unutilized ITC on account of supply of services to SEZ

Posted by CA. Shivam Agrawal 12 April 2023 23268 Views

The relevant provisions of the law relating to Refund of unutilized ITC on account of supply of services to SEZ

Key takeaways of GST notifications issued on 31st March 2023

Posted by CA Rakesh Ishi 10 April 2023 6814 Views

Important points related to GST notifications as issued on 31st March 2023.

GST implications on freight forwarder and exporter of goods

Posted by Member (Account Deleted) 10 April 2023 15223 Views

Place of supply provisions relating to freight forwarder and exporter as well as proposed changes in those provisions vide Finance Act, 2023.

Top 10 Amendments in GST in February and March 2023 which will impact your business

Posted by CA Shruti Singhal 05 April 2023 17752 Views

Top 10 Amendments in GST in February and March 2023

Gist of GST notifications issued on 31st March 2023

Posted by CA Monika Motta 03 April 2023 11559 Views

GST notifications issued on 31st March 2023

New Amnesty Scheme w.e.f. 1st April 2023

Posted by CA Umesh Sharma 03 April 2023 10343 Views

GST Council held its 49th GST Council Meeting on 18th Feb 2023 & now it has issued notifications on 31-03-2023. What are these notifications?

Insights of GSTR 2A, GSTR 2B and GSTR 3B

Posted by Shivani Dundlodia 01 April 2023 18898 Views

GSTR 2A and GSTR 2B are purchase-related auto-populated statements while GSTR 3B is a self-declaration summary return for both inward and outward supplies in a consolidated manner.

Important Notifications issued in GST effective from 1st April 2023

Posted by CA Harshit Goyal 01 April 2023 28536 Views

The 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.

Interest under GST

Posted by CA Amit Harkhani 30 March 2023 6761 Views

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.