Articles by Bimal Jain

Important Changes in GST w.e.f. January 1, 2021

Bimal Jain 04 January 2021 at 10:00

Highlights of all important changes related to QRMP Scheme, E-invoicing, ITC availment, e-way bill, etc. under the CGST Act 2017 and CGST Rules 2017, effective from January 1, 2021.

Person whose registration has been suspended is now restricted from furnishing PART A of E-Way Bill

Bimal Jain 04 January 2021 at 09:57

The CBIC, vide Notification No. 94/2020-Central Tax, dated December 22, 2020, has inserted a new amendment in which a person whose registration has been suspended is now restricted from furnishing PART A of the E-Way Bill.

No opportunity of being heard to taxpayers for suspension of registration

Bimal Jain 02 January 2021 at 10:06

The CBIC vide Notification No. 94/2020-Central Tax, dated December 22, 2020, issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020 amending Rule 21A of the CGST Rules, 2017.

New grounds for cancellation of registration under GST

Bimal Jain 31 December 2020 at 10:53

CBIC, vide Notification No. 94/2020-Central Tax, has issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020, amending Rule 21 of the Central Goods and Services Rules, 2017.

New Form GST REG-31 notified for Intimation for suspension and notice for cancellation of registration

Bimal Jain 30 December 2020 at 10:11

In this article, we discuss Form GST REG-31 for "Intimation for suspension and notice for cancellation of registration" under Rule 21A of the Central Goods and Services Tax Rules, 2017.

Cancellation of registration under Rule 22 of the CGST Rules aligned with newly inserted sub-rule (2A) of Rule 21A

Bimal Jain 29 December 2020 at 09:57

CBIC has issued the CGST Rules (Fourteenth Amendment), 2020, inter alia, amending Rule 22 of the Central Goods and Services Tax Rules, 2017 ("CGST Rules"), dealing with "Cancellation of registration".

Biometric based Aadhaar authentication/verification process for GST registration

Bimal Jain 28 December 2020 at 10:02

In this article, we discuss the Biometric based Aadhaar authentication/verification process for GST registration introduced by CBIC, vide Notification No. 94/2020-Central Tax dated December 22, 2020.

CBIC appoints Jan 1, 2021, as date on which various sections of Finance Act, 2020 shall come into force

Bimal Jain 26 December 2020 at 16:13

The CBIC vide Notification No. 92/2020- Central Tax dated December 22, 2020, appointed January 1, 2021, as the date on which the following sections of the Finance Act, 2020 shall come into force.

Gist of important changes made in the CGST Rules, 2017 vide Notification issued on Dec 22, 2020

Bimal Jain 26 December 2020 at 13:10

A lot of changes have been made in the CGST Rules 2017 vide Notification No. 94/2020 - Central Tax dated December 22, 2020. This article summarises all the important changes made in the CGST Rules, for your easy digest.

Summons, Inspections, Search, Seizure, and Arrest provisions under the GST law

Bimal Jain 01 December 2020 at 12:49

GST video series by CA Bimal Jain on 'Summons, Inspections, Search, Seizure, and Arrest provisions' under the GST law and its various nuances.