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Articles by Kusum Gandhi

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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..



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..



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.



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...



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.



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.



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.



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.



SOP for verification of taxpayers granted Deemed Registration

  Kusum Gandhi    30 November 2020 at 12:27

SOP for verification of taxpayers granted Deemed Registration



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.