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Articles by Lekhraj sood

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Blocking and Unblocking of ITC - A Welcome Circular

  Lekhraj sood    08 June 2021 at 09:27

A Welcome Circular that amends the conditions of use of amount available in the electronic credit ledger as per Rule 86A of the Central Goods and Services Tax (CGST) Rules, 2017.

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Posted in GST |   10641 Views


Special Drive to process GST refunds and duty drawback claims

  Lekhraj sood    17 May 2021 at 09:38

GoI has come up with a special drive to sanction the refund claims of GST and customs duty drawback claims of the taxpayers to ease out the cash flow problems, amid COVID-19.

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Posted in GST |   729 Views


14 Reasons Why your GST registration may be suspended

  Lekhraj sood    17 February 2021 at 17:41

The article lists 14 Reasons why your GST registration may be suspended, as per the latest notifications and circulars issued by CBIC.

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Posted in GST |   17028 Views


Beware of Suspension of GST Registration

  Lekhraj sood    15 February 2021 at 09:42

The CGST Amendment Act introduced Suspension of Registration by inserting a proviso to Section 29 (2) of the CGST Act, 2017 effective from 01.02.2019. Let us understand why taxpayers must beware of this.

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Posted in GST  1 comments |   12129 Views


Relaxed AEO accreditation for MSMEs - Relaxations in requirements

  Lekhraj sood    09 January 2021 at 09:32

In this article, an attempt is made to explain the modified requirements to enable MSMEs to avail the benefits of Authorized Economic Operator ( AEO) scheme.

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Posted in Custom |   795 Views


Auto population of E-invoice in GSTR 1

  Lekhraj sood    04 January 2021 at 10:03

In this article, we discuss the important points and updates that are to be noted by taxpayers who had started e-invoicing from 1-10-2020 and whose auto-population of e-invoice data into GSTR-1 had started from 3rd December 2020.

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Posted in GST  1 comments |   8391 Views


Welcome 2021 - Welcome Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme

  Lekhraj sood    02 January 2021 at 10:11

Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme Launched and has come into effect from 1st January 2021. This scheme will replace the existing MEIS scheme.

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Posted in Custom |   4755 Views


Recent Changes in GST Rules - Impact and Actions needed

  Lekhraj sood    24 December 2020 at 10:18

In this article, an attempt is made to discuss the recent changes in the GST Rules, and their impact on the taxpayers along with actions that taxpayers would need to take, to comply with the said changes.

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Posted in GST  3 comments |   10575 Views


Recent changes in GST Returns and Payments

  Lekhraj sood    16 November 2020 at 10:25

CBIC has introduced a new scheme known as ‘Quarterly Return and monthly payment" for the small taxpayers whose aggregate turnover does not exceed Rs. 5.00 cr.

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Posted in GST  1 comments |   14544 Views


How to Report TCS under Income Tax in GSTR1?

  Lekhraj sood    16 November 2020 at 10:25

TCS u/s 206C(1H) has been implemented from 1.10.2020. However, a question is arising as to how this TCS in the Tax invoice should be reported in GSTR1 under GST.

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Posted in GST  3 comments |   17175 Views