GST Articles

Due Date Compliance Calendar - April 2023

Posted by CA Raja Shaw 29 March 2023 15810 Views

Compliance Calendar for the m/o April 2023

Important Things from GST Aspect To Remember This March 2023 ending

Posted by CA Umesh Sharma 27 March 2023 7653 Views

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

Posted by Harsh Kaushik 27 March 2023 20776 Views

Section 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

Posted by Bimal Jain 25 March 2023 17825 Views

Amendments w.r.t. GST in the Finance Bill, 2023 passed by Lok Sabha

FY 2022-2023 Year End: GST Checkpoints

Posted by CA Akshay Hiregange 24 March 2023 19725 Views

In 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

Posted by CA. Heet Shah 24 March 2023 9539 Views

Deemed 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

Posted by CA Sanat Pyne 23 March 2023 15975 Views

Job 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.

All about Remission of Duties and Taxes on Exported Products (RoDTEP)

Posted by CA. Heet Shah 22 March 2023 1901 Views

RoDTEP stands for Remission of Duties and Taxes on Exported Products. It is a new scheme that has been introduced by the Government of India to replace the earlier Merchandise Exports from India Scheme (MEIS) for exporters.

Rectification of errors under GST

Posted by CA Sudhir Halakhandi 21 March 2023 25369 Views

The errors can be rectified in any decisions or order or notice or certificate or any other document as per section 161 but since on most of the cases dealers / asseseee are concerned with the orders hence we should try to understand the concept with Rectification of Mistakes/errors in Orders.

What is Pure Agent? What are Conditions to Act as Pure Agent?

Posted by CA. Bhavik P. Chudasama 21 March 2023 10589 Views

In Industry still there are many confusions regarding what is Pure Agent and what are conditions to act as pure agent especially when there is a case of 'Reimbursement of Expenses'.