Articles by Bimal Jain
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GST leviable on services provided by Club or Association to its members retrospectively w.e.f. July 01, 2017
The Hon'ble Finance Minister, in Union Budget 2021-22, proposed changes vide the Finance Bill, 2021, that amends the Central Goods and Services Tax Act, 2017 ("the CGST Act") to levy GST on services provided by Club or Association to its members.
Aadhaar authentication made compulsory under GST w.e.f. January 01, 2022
The GST Council in it's 45th meeting inter alia made recommendations regarding the Aadhaar authentication of registration to be made mandatory for being eligible for filing refund claim and application for revocation of cancellation of registration under GST.
CBIC Widens the scope of Section 83 of the CGST Act (Provisional Attachment of Property / Bank Account) w.e.f. January 01, 2022
The Hon'ble Finance Minister, in Union Budget 2021-22, proposed changes vide the Finance Bill, 2021, that amends the Central Goods and Services Tax Act, 2017 ("the CGST Act") with respect to provisional attachment of property/bank account.
Changes in GST Rates on Goods w.e.f October 01, 2021
CBIC has further amended Notification No. 01/2017-Central Tax (Rate) dated June 28, 2017, as amended from time to time, in order to adhere to the recommendations of the 45th GST Council Meeting.
Changes in GST Rates on Services w.e.f October 01, 2021
CBIC has further amended Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017 ("Services rate notification"), in order to adhere to the recommendations of the 45th GST Council Meeting.
GST Services exempted w.e.f October 1, 2021
CBIC has further amended Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017 ("Services exemption notification"), in order to adhere to the recommendations of the 45th GST Council Meeting.
ITC related compliance as on 31st March 2021
In this article, we have discussed about the ITC compliances and procedure that has to be followed by the registered taxpayers under the provisions of the GST Law as on March 31, 2021.
GST compliances as on April 1, 2021
In this article, we have discussed about the compliances that have to be complied by the registered taxpayers under the provisions of the GST Law as on April 1, 2021.
GST 45th Council meeting to be held on September 17, 2021 - Agenda
The GST Council in its 45th meeting is expected to review the reductions made in the 44th GST Council meeting and discuss the compensation structure going ahead.
What is recourse available to deal with Notices on Mismatch of GSTR-2A and GSTR-3B
It has been proposed to insert the new clause ‘(aa)’, after clause (a), in Section 16(2) of the CGST Act, that provides an additional requirement to claim ITC based on GSTR-2A and newly introduced GSTR-2B.
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