Articles by Bimal Jain

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Setting up of the GST Appellate Tribunal: Are We Ready?

  Bimal Jain    23 June 2023 at 14:20

Tribunals are judicial institutions established by law, to provide a platform for expedited and specialized expertise in the process of adjudication.



Amendments w.r.t. GST in the Finance Bill, 2023 passed by Lok Sabha

  Bimal Jain    25 March 2023 at 11:42

Amendments w.r.t. GST in the Finance Bill, 2023 passed by Lok Sabha



Activities to be undertaken for GST Compliances of FY 2022-23 in March 2023

  Bimal Jain    14 March 2023 at 11:04

We have listed down certain important activities for the smooth transition/ closure of FY 2022-23



Key highlights of the proposed Customs & Excise changes in Union Budget 2023-24

  Bimal Jain    02 February 2023 at 14:29

The Finance Minister has introduced the Finance Bill, 2023 in Lok Sabha today, that is February 1, 2023. Changes in Customs, Central Excise, GST law and rates have been proposed through the Finance Bill, 2023.



Key highlights of the proposed Income Tax changes in Union Budget 2023-24

  Bimal Jain    02 February 2023 at 13:53

The provisions of Finance Bill, 2023, relating todirect taxes seek to amend the Income-tax Act, 1961 ("the IT Act"), to continue reforms in direct tax system through tax reliefs, removing difficulties faced by taxpayers and rationalization of various provisions.



Key highlights of the proposed GST changes in Union Budget 2023-24

  Bimal Jain    02 February 2023 at 13:34

Amendments proposed in the Finance Bill, 2023, vide Clause 128 to 144 except clause no. 142, will come into effect from a date to be notified



Expected Changes in GST; Union Budget 2023-24 in the Finance Bill 2023

  Bimal Jain    31 January 2023 at 12:29

Expected Changes in GST | Union Budget 2023-24



Recovery under GST without issuance of SCN is not permissible

  Bimal Jain    26 October 2022 at 10:41

There was amendment in sec 75(12) of the Central Goods and Services Tax Act, 2017 ("the CGST Act"), which were introduced vide the Finance Act, 2021 but brought into effect only from January 1, 2022 through Notification no. 39/2021-central tax dated December 21, 2021.



Activities to be undertaken w.r.t GST Compliances for the FY 2021-22 in September 2022

  Bimal Jain    26 September 2022 at 13:09

We have listed down certain important activities for the smooth amendment/ transition/ closure of FY 2021-22 for GSTR 9 & GSTR 9C



GST on Restaurant Services through Zomato, Swiggy, etc. & Reporting in GSTR-3B

  Bimal Jain    04 August 2022 at 09:04

A new table Table 3.1.1 has been inserted as per [Notification No. 14/2022 – Central Tax dated July 05, 2022] in Form GSTR-3B and the same will be available on the GST portal from August 01, 2022 wherein both the ECO and registered restaurant can report supplies made under Section 9(5) of the CGST Act