Articles by Shubham Kansal

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Kerala Flood Additional Cess Enforcement of additional cess on goods and services is done to raise funds to rebuild the state after the devastating floods of 2018. Additional Flood cess will come into effect from 01/06/2019. Key Highlights for the same are as follows:- Rate of cess to ..

Posted in GST  8 comments |   3714 Views




In this article you will get to know about all the 4 Types of ITC Forms available at GST Portal in brief and will help to get a clear understanding about them by reading CRUX. There are 4 types of ITC Forms, which are as follows:- ITC 01 - ITC for new GST Registration ITC 02 - Transfe..

Posted in GST |   1842 Views




Reversals explained in Detail are as Follows- Rule 37 - 180 Days Non Payment Rule 39 - Credit note issued to ISD Rule 42 - Inputs used for Exempted Supplies/Personal Use Rule 43 - Capital Goods used for Exempted Supplies/Personal Use Others Rule 37(2) - 180 days Non Payment As ..

Posted in GST  1 comments |   2510 Views




CBIC Clarification on Application for Revocation of Cancellation of GST Registration CBIC has issued Circular No. 99/18/2019-GST dt 23 April 2019 for Clarifications on issues relating to filing of application for revocation of cancellation of GST registration in terms of Removal of Difficulty Ord..

Posted in GST  4 comments |   2263 Views




Goods transport agency Transportation of Goods by Road In terms of Notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 (sr.no.18), the following services are exempt from GST Services by way of transportation of goods (Heading 9965): (a) by road except the services of: (i) a goo..

Posted in GST  15 comments |   2947 Views





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