Articles by CA Arun Chhajer

Relaxation in GST for various compliances (Notification No 8 to 14/2021 CT dated 1st May 2021)

CA Arun Chhajer 03 May 2021 at 09:57

Summarized Chart for all relaxations given by the Central Board of Indirect Taxes on various compliances under the GST law, via Notifications issued on 1st May 2021.

Posted in GST | 1842 Views

Top GST Judgement in July 2020

CA Arun Chhajer 10 August 2020 at 09:29

We are hereby presenting the Top 3 GST Judgements (High Court / AAR / AAAR/ NAPA) for the month of July 2020

Posted in GST | 3291 Views

Changes made in GST Portal and GST Act in July 2020

CA Arun Chhajer 10 August 2020 at 09:29

All the GST Amendment and GST Portal related changes in July 2020 has been presented in this article

Posted in GST | 10584 Views

Life of Capital asset 5% Per Quarter or 60 Months - Analysis of Rule 40(2) & Rule 44(6) of CGST Rule 2017

CA Arun Chhajer 01 August 2020 at 11:00

In CGST Rules, there are two provisions which refer to the Section 18(6) and prescribes the method for calculating the input tax credit for the said purpose. i.e. Rule 40(2) & Rule 44(6)

Posted in GST | 4 comments | 11961 Views

GST Changes in Finance Act 2020 effective from 30th June 2020

CA Arun Chhajer 27 June 2020 at 17:10

Certain section of Finance Act 2020 has been made effective from 30th June 2020 vide Notification No 49/2020 - Central Tax dated 24th June 2020.

Posted in GST | 18996 Views

Compliance Chart showing Due Date of GSTR 3B and GSTR 1

CA Arun Chhajer 27 June 2020 at 10:32

Due to multiple notifications issued for providing the relaxation in the Interest / Late fees / Due date / Conditional date in filing of GST Returns. Recent Notification has removed certain condition which is attached earlier especially with Interest Rate.

Posted in GST | 10506 Views

Clause by clause analysis of changes in GST vide Finance Bill 2020

CA Arun Chhajer 04 February 2020 at 10:26

Clause by clause analysis of changes in GST vide Finance Bill 2020

Posted in GST | 2 comments | 20913 Views

GST on Legal Services Provided by Advocates

CA Arun Chhajer 19 August 2019 at 10:31

Is GST applicable to legal services provided by advocates, senior advocates and advocate firms? Are they covered under Reverse Charge Mechanism (RCM)? Is an advocate required to be registered under GST? When are legal services exempt from GST?

Posted in GST | 22 comments | 70833 Views

Refund of ITC in Inverted Duty Structure with High Court Judgement

CA Arun Chhajer 09 August 2019 at 18:32

Meaning of Inverted Duty structureWord Inverted Duty Structure is not defined in GST. However when Rate of tax on INPUTS being higher than the rate of tax on ou..

Posted in GST | 1 comments | 9699 Views