Articles by Kusum Gandhi
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Clarification of ISD vs Cross charge
Clarification on taxability of transactions between an office of an organization in one State to the office of that organization in another State, both being di...
GST latest amendments effective from 1st Oct 22
Provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act 2022 notified via Notification No. 18/2022-Central Tax dt. 28...
Procedure/Guidelines for filing/revising TRAN-1/TRAN-2
The article contains the procedure/guideline for filing/revising TRAN-1/TRAN-2 in terms of order of Hon'ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd. Vide Circular 180/12/2022 Dated 9th September 2022.
GST on hiring of motor vehicles
Clarifications regarding GST on renting of motor vehicles designed to carry passengers to be paid by corporate recipients /FirmsGovt. of India vide Circular No....
Guidelines For Arrest & Bail for Offences under CGST Act 2017
After examining judgment of Hon'ble Supreme Court of India in Siddharth vs The State of U.P. Criminal Appeal No. 838 of 2021, arising out of SLP (Crl.) No. 544'2/2021, Board issued guidelines with respect to arrest under CGST Act, 2017. & Other legacy laws vide Instruction No. 02/2022-23.
SOP for verification of taxpayers granted Deemed Registration
SOP for verification of taxpayers granted Deemed Registration
Changes in CGST Rules 2017
Through Notification No. 15 /2021- CT dt.18th May 2021, CBDT released the CGST (Fourth Amendment) Rules, 2021. In this article, we will discuss the changes made via those rules.
CBIC notified the provisions of Finance (No. 2) Act, 2019 to amend CGST Act, 2017 - Part 3
CBIC issued the Notification No. 01/2020- Central Tax on dt. 01 Jan 2020 regarding the implementation of provisions of Finance (No.2) Act, 2019 to amend the CGST Act, 2017.
CBIC notified the provisions of Finance (No. 2) Act, 2019 to amend CGST Act, 2017 - Part 2
In this article, we will discuss only Section-95, 96, 98 & 99 of Finance (No.2) Act, 2019. Earlier we have discussed Section-93 & 94 of Finance (No. 2) Act, 2019.
CBIC notified the provisions of Finance (No. 2) Act, 2019 to amend CGST Act, 2017 - Part 1
CBIC issued the Notification No. 01/2020 - Central Tax on dt. 01 Jan 2020 regarding the implementation of provisions of Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.
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