Articles by Rohit Kumar Singh

Important changes in GST w.e.f 1st January 2022

Posted by Rohit Kumar Singh 04 January 2022 15519 Views

Central Government has brought into effect the provisions of Finance Act, 2021 effective from 1st January, 2022. In the Budget of 2021-22, changes in Finance Bill,2021 were proposed to make changes in CGST Act, 2017.

GST Update - Outcome of the 45th GST Council Meet

Posted by Rohit Kumar Singh 20 September 2021 3774 Views

Outcome of 45th GST Council Meeting held on 17th September 2021

Key Actionable Items for FY 2020-21 before September 2021 returns

Posted by Rohit Kumar Singh 31 August 2021 11311 Views

We have prepared various scenarios wherein taxpayers may have erred in furnishing details in returns for 2020-21 and methodology to rectify the same in GSTR 1 or GSTR 3B of September 2021 Returns.

Restriction in filing of GSTR 1 for non filing of GSTR 3B

Posted by Rohit Kumar Singh 31 August 2021 1636 Views

Rule-59(6) of CGST Rules, 2017, inserted vide Notification No. 1/2021, provides for restriction in the filing of GSTR-1 in certain cases. It is being made operational on the GST Portal from 1st September 2021.

Blocking of E-Way Bill (EWB) generation facility to resume after 15th August 2021

Posted by Rohit Kumar Singh 06 August 2021 1650 Views

GSTN had issued an advisory that non filing of GST Returns may lead to blocking of the E-Way Bill facility. This was kept on hold due to the ongoing pandemic and the same is set to return from 15th August 2021.

New functionality for Aggregate Turnover deployed on GST Portal

Posted by Rohit Kumar Singh 03 August 2021 6566 Views

Taxpayers can now see the exact Annual Aggregate Turnover for the previous FY, instead of just two slabs of above or upto Rs. 5 Cr. They can also see AATO of the current FY based on the returns filed to date.

GST Portal | Functionality to check and update bank account details

Posted by Rohit Kumar Singh 03 August 2021 11705 Views

A functionality to check the status of bank account details update for the taxpayers who have taken new registration at GST Portal but have not yet furnished the same has been introduced.

Extension of limitation under GST Law in terms of Order of the SC dated 27th April 2021 - A Clarification

Posted by Rohit Kumar Singh 28 July 2021 4399 Views

CBIC has issued a Circular No 157/13/2021-GST dated 20th July 2021 clarifying the extension of limitation for various actions under the GST Laws pursuant to SC's Order dated 27th April 2021.

Clarification on GST on certain goods and services

Posted by Rohit Kumar Singh 21 June 2021 5375 Views

In the 43rd GST Council Meeting held on 28th May 2021, the council had recommended some clarifications to be issued on GST Rate of certain goods and services.

GST Rate reduction related to Covid related goods

Posted by Rohit Kumar Singh 18 June 2021 1420 Views

Pursuant to the GST Council recommendations in their 44th meeting held on 12th June 2021, CBIC has issued notifications relaxing the GST rate on goods being used in COVID-19 relief and management.