Articles by Bimal Jain

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

Posted by Bimal Jain 20 April 2019 12984 Views

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

Posted by Bimal Jain 15 April 2019 26566 Views

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

Posted by Bimal Jain 13 April 2019 28140 Views

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...

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

Posted by Bimal Jain 06 April 2019 38976 Views

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

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

Posted by Bimal Jain 28 March 2019 22476 Views

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...

Comparison of Liability declared and ITC claimed enabled in GST Portal

Posted by Bimal Jain 09 March 2019 21135 Views

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

Levy and Collection of Tax - An Analytical Relook

Posted by Bimal Jain 06 March 2019 6061 Views

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

Comparative summary of key 21 GST amendments as passed by Lok Sabha

Posted by Bimal Jain 13 February 2019 17028 Views

To iron out the practical hindrances and issues being faced by the Industry Inc since the implementation of GST, the Lok Sabha, on August 9, 2018, has passed th...

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

Posted by Bimal Jain 30 January 2019 38506 Views

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

GST Charcha - Seizure of Goods appealable or not?

Posted by Bimal Jain 29 January 2019 8352 Views

As seen recently after implementation of E-Way Bill, effectively from April 1, 2018, multiple cases of seizures of the goods/conveyances in transit by the depar...