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Articles by Kusum Gandhi

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GST latest amendments effective from 1st Oct 22

  Kusum Gandhi    04 October 2022 at 07:56

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..

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Posted in GST |   11418 Views


Procedure/Guidelines for filing/revising TRAN-1/TRAN-2

  Kusum Gandhi    16 September 2022 at 08:59

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.

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Posted in GST |   4005 Views


GST on hiring of motor vehicles

  Kusum Gandhi    09 September 2022 at 08:42

Clarifications regarding GST on renting of motor vehicles designed to carry passengers to be paid by corporate recipients /FirmsGovt. of India vide Circular No...

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Posted in GST  2 comments |   8805 Views


Guidelines For Arrest & Bail for Offences under CGST Act 2017

  Kusum Gandhi    31 August 2022 at 09:34

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.

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Posted in GST |   1755 Views


Changes in CGST Rules 2017

  Kusum Gandhi    23 May 2021 at 17:05

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.

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Posted in GST  1 comments |   2565 Views


Clarification regarding applicability of Dynamic QR Code on B2C invoices and compliance of Notification 14/2020- CT dated 21st March 2020

  Kusum Gandhi    26 February 2021 at 10:01

CBIC issued Circular No.146/02/2021-GST on dt 23-02-2021 regarding the applicability of Dynamic QR Code on B2C invoices and compliance of N.No.14/2020 - CT dated 21-03-2020.

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Posted in GST  2 comments |   1971 Views


Latest changes introduced in CGST Rules

  Kusum Gandhi    24 December 2020 at 15:19

The government notified various notifications related to GST on dt. 22 Dec 2020. In this article, we will discuss Notification No. 94/2020 - Central Tax, which talks about the CGST (Fourteenth Amendment) Rules, 2020.

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Posted in GST |   12756 Views


SOP for verification of taxpayers granted Deemed Registration

  Kusum Gandhi    30 November 2020 at 12:27

SOP for verification of taxpayers granted Deemed Registration

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Posted in GST |   1293 Views


Latest GST notification dated 15th October 20

  Kusum Gandhi    19 October 2020 at 15:05

The government on 15th Oct 2020 notified the taxpayers of various changes that have been made after the 42nd GST Council Meet. Here is a summary of those changes.

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Posted in GST |   4083 Views


Launch of GSTR-2B under GST

  Kusum Gandhi    30 August 2020 at 13:12

GSTR-2B is going to be such an auto-drafted ITC statement , which will be generated for every registered person on the basis of the information furnished by his suppliers in their respective GSTR-1, GSTR-5 and GSTR-6 .

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Posted in GST |   4632 Views




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