Articles by CA Arun Chhajer

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

Posted by CA Arun Chhajer 03 May 2021 2890 Views

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.

Top GST Judgement in July 2020

Posted by CA Arun Chhajer 06 February 2021 4864 Views

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

Changes made in GST Portal and GST Act in July 2020

Posted by CA Arun Chhajer 06 February 2021 11353 Views

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

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

Posted by CA Arun Chhajer 28 January 2021 17519 Views

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)

GST on Legal Services Provided by Advocates

Posted by CA Arun Chhajer 27 December 2020 111499 Views

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?

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

Posted by CA Arun Chhajer 24 December 2020 11366 Views

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.