Articles by Bimal Jain

Amendments in CGST Rules, 2017

Bimal Jain 03 July 2019 at 11:26

The Central Board of Excise and Customs vide Notification No. 31/2019-Central Tax dated June 28, 2019, has made various amendments inCentral Goods and Services ..

No separate registration required where imported goods cleared under invoice from Head office

Bimal Jain 02 July 2019 at 10:58

Authority for Advance Ruling, Maharashtra vide GST-ARA, Application No. 114 dated January 25, 2019Facts: M/s. Aarel Import Export Private Ltd.(�the Applic

Cash refund of unutilized credit impermissible on closure of business

Bimal Jain 27 June 2019 at 11:21

The Larger Bench (LB) of Bombay HC rules in favour of Revenue, holds that cash refund u/s 11B of the Central Excise Act, 1944 (�the Excise Act�) is

GSTN issues advisory to start new Invoice series from 1st April 2019

Bimal Jain 06 April 2019 at 15:31

The Goods and Service Tax Network (�GSTN�) has issued an advisory dated April 04, 2019 which state that all taxpayers is invited to Rule 46 (b) of t

Reimbursements on electricity expenses from the occupants chargeable to Service tax

Bimal Jain 02 April 2019 at 12:06

Recently, the issue of levibility of Service Tax on reimbursements on electricity expenses received from the occupants of a complex came before a Single Member ..

8 things to be done under GST before March 31, 2019

Bimal Jain 29 March 2019 at 12:33

1. Last chance to avail any pending ITC of FY 2017-18In terms of sec 16(4) of the CGST Act, 2017 (�the CGST Act�) a registered person shall not be e

A round up of GST amendment in Credit & Debit Notes viz-a-viz post supply discounts

Bimal Jain 13 March 2019 at 16:15

Background:The Interim Budget 2019 did not propose any changes with respect to Indirect Tax. In as much as GST is concerned, the GST Council in its 28thmeeting ..

Comparison of Liability declared and ITC claimed enabled in GST Portal

Bimal Jain 09 March 2019 at 15:24

The Goods and Service Tax Network (GSTN) has enabled a new functionality in the GST Portal "Comparison of Liability declared and Input Tax Credit claimed&q

Comparative insight into amended CGST and IGST Acts applicable from 1st Feb 2019

Bimal Jain 28 January 2019 at 11:38

The GST Council in its 32nd meeting held on January 10, 2019, gave approval that the changes made by CGST (Amendment) Act,2018, IGST (Amendment) Act, 2018, UTGST

Intricacies of outward supply for filling up GSTR-9 and 9C

Bimal Jain 10 December 2018 at 13:47

Amidst the clamour to extend the deadline of filing GST Annual Return and Reconciliation Statement in Form GSTR-9 (for normal taxable person) / Form GSTR-9A