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Articles by CA Harshit Goyal

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Streamlining GST Registration: Latest Guidelines By CBIC

  CA Harshit Goyal    15 June 2023 at 08:59

GST Department has released crucial guidelines aimed at enhancing the verification process for tax officer registration applications. et's delve into the details of these guidelines and understand their significance.

Unveiling Power of Section 71: Accessing Business Premises under GST Act

  CA Harshit Goyal    05 June 2023 at 08:57

Under Section 71 of the GST Act, any officer authorized by a proper officer, not below the rank of Joint Commissioner, has the authority to access the premises of a registered person's business

Important Instruction on SOP for Scrutiny of GST Returns for FY 2019-20

  CA Harshit Goyal    27 May 2023 at 09:02

The Goods and Services Tax (GST) Department has introduced Instruction No. 02/2023-GST, presenting an updated Standard Operating Procedure (SOP) for the scrutiny of GST returns.

Section 60 Provisional Assessment under GST: A Comprehensive Guide

  CA Harshit Goyal    26 May 2023 at 08:59

In this article, we will delve into the details of Section 60 and explore the procedures involved in the provisional assessment process.

Demystifying GST Audits: A Comprehensive Guide to Section 65 & Rule 101 - Essential Insights for Businesses

  CA Harshit Goyal    24 May 2023 at 14:09

In this article, we will delve into the intricacies of these provisions, shedding light on the audit process from both the taxpayer's and the tax authorities' perspectives.

RBI to Withdraw Rs 2000 Banknotes: What You Need to Know?

  CA Harshit Goyal    22 May 2023 at 16:04

The Reserve Bank of India (RBI) has recently made a significant announcement that will impact the way we handle our currency. In a move to maintain a robust and efficient currency circulation system, the RBI has decided to withdraw the ₹2000 denomination banknotes, which were introduced in 2016 after the historic demonetization move.

Protecting Your ITC: Understanding Rule 86A of CGST Rules

  CA Harshit Goyal    18 May 2023 at 08:48

In this article, we will delve into the circumstances under which ITC can be blocked, the safeguards and legal judgments favoring taxpayers, and the importance of equipping oneself with knowledge about Rule 86A.

Important Notifications issued in GST effective from 1st April 2023

  CA Harshit Goyal    01 April 2023 at 10:22

The Government of India has recently issued notifications related to the Central Tax system in India, effective from April 1, 2023. These updates cover a range of topics, from late fees for certain returns to changes in registration and assessment procedures. In this article, we'll summarize these updates and what they mean for taxpayers in India.

Highlights from the 49th GST Council Meeting: Key Decisions and Recommendations

  CA Harshit Goyal    20 February 2023 at 10:30

The 49th GST Council Meeting was held on February 18, 2023, to discuss and make recommendations on several issues related to the Goods and Services Tax. The Council proposed several recommendations, including compensation for GST, GST Appellate Tribunal, capacity-based taxation, and special composition schemes for certain sectors.

Application of GST registration rejected or GST cancelled

  CA Harshit Goyal    21 December 2022 at 08:30

Many times we face issues while getting GST registration like an application being rejected or GST get cancelled after registration. Here is a detailed article on provisions and various judgements on it.