Articles by Rohit Kumar Singh

Amendments made in GSTR-9 and GSTR-9C after the release of notification about simplification and extension of the due date for filing Annual Return - GSTR-9 and Audit Report - GSTR-9C

The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular, clarifying Restriction in availment of the input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. Here is what businesses should do to cope up with the changes.

Amendment restricting GST ITC and other changes in GST Laws

The Central Board of Indirect Taxes and Customs (CBIC) has issued notifications and Circular under GST Laws to implement the recommendation of the 37th GST Council held on 20th September, 2019.

Taxpayers under regular category are filing GSTR 1 and GSTR 3B to report their transactions. GSTR 1 is for reporting of details of outward supplies including amendments if any and GSTR 3B is for reporting summary transactions for payment of taxes and claiming ITC.

The GST Council in its 37th meeting held on 20th September 2019 at Goa discussed and approved: (i) Some policy recommendations; (ii) certain amendments in the GST Law; (iii) reduction in GST rates for certain category of goods and services; and (iv) clarifications on GST rates for existing goods or services

Note on Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and Rules thereon

Update Category Clarification on GST on Maintenance Charges paid by Members to Resident Welfare Society Update Source Cir..

Update Category Summary of latest changes in GST Laws and Procedures Update Source Summary of Notifications and Circular..

Update Category Summary of outcome of 35th Council Meet Update Source Release issued by CBIC Release No.