Articles by Kusum Gandhi

Clarification of ISD vs Cross charge

Kusum Gandhi 01 August 2023 at 09:49

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..

Posted in GST | 1785 Views

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..

Posted in GST | 12411 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.

Posted in GST | 4335 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...

Posted in GST | 2 comments | 27147 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.

Posted in GST | 2517 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.

Posted in GST | 1 comments | 2646 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.

Posted in GST | 2 comments | 2481 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.

Posted in GST | 12906 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

Posted in GST | 1518 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.

Posted in GST | 4407 Views