Articles by Bimal Jain

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

Key 15 Action Points for filing GSTR -3B for September 2018

Bimal Jain 22 October 2018 at 11:05

Finally, after facing every step of hurdle during past one year of journey of GST, passing through more than 400 changes in form of Notifications, Circulars, Pr..

Whether ITC for FY 2017-18 can be availed only till October 20, 2018

Bimal Jain 17 October 2018 at 16:35

Considering the first year of implementation of GST, major challenge is being faced by the Industry Inc in availing GST input tax credit (�ITC�) for

Key 8 suggestions on Annual Return Format - Form GSTR-9

Bimal Jain 15 October 2018 at 15:55

In terms of Section 44(1) of the CGST Act, 2017, every registered person, other than an Input Service Distributor, a person paying tax under Section 51 (TDS ded..

Challenges & Critical Issues in filing Annual Return Form GSTR - 9

Bimal Jain 29 September 2018 at 10:28

In terms of Section 44(1) of the CGST Act, 2017, every registered person, other than an Input Service Distributor, a person paying tax under Section 51 (TDS Col..

Concept and Applicability of TDS and TCS provisions applicable w.e.f. October 1, 2018

Bimal Jain 15 September 2018 at 13:47

After getting deferred till September 30, 2018, the Central Government vide Notification No. 50/2018 � Central Tax dated September 13, 2018 and Notificati

Levy and Collection of Tax - An Analytical Relook

Bimal Jain 07 September 2018 at 10:55

This article attempts to explain the key constituents of 'GST levy and collection' along with a discussion on certain critical aspects of taxation a

Key 21 suggestions on Draft GST Return Formats

Bimal Jain 05 September 2018 at 11:59

The GST Council in its 28th GST Council Meeting held on July 21, 2018 under the Chairmanship of Shri Piyush Goyal, Union Minister for Railways, Coal, Finance &a..