Articles by Rohit Kumar Singh

GST on monthly subscription/contribution charged by a Residential Welfare Association from its members: Even though a clarification was earlier issued by TRU earlier, there were numerous queries on this issue regarding the GST payable on the amount charged by a Residential Welfare Association for..

.style1 { colorr: #0000FF; font-weight: bold; text-decorationn: underline; } Update Category: Summary of latest changes in GST Laws and Procedures Update Source: Summary of Notifications and Circulars issued by CBIC Release No.: TM/GST/039 dated 2nd July, 2019 Post the 35th GST ..

.style2 { font-weight: bold; } .style3 { font-style: italic; font-weight: bold; } The GST Council met for the 35th time after a long gap of 3 months at New Delhi on 21st June 2019 under the chairmanship of Union Finance Minister Ms. Nirmala Sitharaman. The Council in its meeting discusse..

Update Category: SMS/E-mails regarding the discrepancy in Claiming ITC - GSTR 3B Vs GSTR 2A Update Source: Notices by Tax Authorities for Mismatch in ITC Claimed Release No.: TM/GST/036 dated 01st June, 2019 Excess availment/ Mismatch of GST  Input Tax Credit (ITC) claimed in GSTR 3B..

.style1 { font-weight: bold; } .style3 { text-decoration: none; } Update Category: Proposed New GST Return Prototype - Introduction and Key Aspects Update Source: GSTN Portal and Return Prototype Document Release No.: TM/GST/035 dated 24th May 2019 GSTN releases proposed New GST Retur..

Update Category: Automated GST Refund for Exporters and Suppliers to SEZ likely from June 2019 Update Source: News Paper Report and Ministry sources Release No.: TM/GST/034 dated 16th May 2019 Automated GST Refund for Exporters and Suppliers to SEZ from June 2019: Currently export..

.style1 { font-weight: bold; } .style3 { text-align: justify; } .style4 { text-decoration: none; } Update Category: GST FAQ for Real Estate Sectors and Deferment of Implementation of GST details in FORM 3CD Update Source: FAQ issued by CBIC and Order Issued by CBDT Release No.: TM/GS..

.style2 { font-weight: bold; } .style3 { text-align: justify; } .style4 { text-decoration: none; } Update Category: GST exemption on the upfront amount payable in instalments for long term lease of plots Update Source: Notification issued by CBIC on 30th April 2019..

Update Category: Non Filing of GST returns may restrict E-way Bill Generation (w.e.f 21st June, 2019) Update Source: Notification issued by CBIC on 23rd April 2019 Release No.: TM/GST/031 dated 25th April 2019 Post implementation of GST, the major challenge of Government has been to increase th..

Update Category: Manner of Utilisation of GST ITC and Process for revocation of order for cancellation of registration Update Source: CBIC Portal - Notification and Orders Release No.: TM/GST/030 dated 24th April 2019\ CBIC has recently issued few notifications under CGST and IGS..