Articles by Rohit Kumar Singh

GST Compliance Relaxation pursuant to GST Council Recommendations

Posted by Rohit Kumar Singh 08 June 2021 2029 Views

Pursuant to the GST Council recommendations in their 43rd meeting, CBIC has issued a series of notifications relaxing the GST compliance requirements. Same has been summarised here.

Recommendations of the 43rd GST Council Meet

Posted by Rohit Kumar Singh 01 June 2021 2200 Views

The Council made certain key recommendations on changes in GST rates on the supply of goods and services and changes related to GST law and procedure GST Law and procedures.

Changes in the GST refund Procedure and Rules

Posted by Rohit Kumar Singh 29 May 2021 9428 Views

CBIC has issued Notification No. 15 /2021 - Central Tax dated 18th May 2021 specifying changes in the CSGT Rules, which has brought changes in the GST refund procedure.

Procedure for revocation of cancellation of GST registration

Posted by Rohit Kumar Singh 29 May 2021 5954 Views

CBIC has issued notifications for specifying SOPs for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration u/s 30 of the CGST Act, 2017 and Rule 23 of the CGST Rules, 2017.

GST Updates - Requirement of Rate of Tax in HSN table of Form GSTR 1

Posted by Rohit Kumar Singh 22 May 2021 10404 Views

Discussing the Requirement of Rate of Tax in HSN table of form GSTR 1, Generation of form GSTR 2B for the month of May 2021 and Extension of the due date of filing Revocation application of Cancellation.

GST Compliance relief pursuant to 2nd Wave of Covid-19

Posted by Rohit Kumar Singh 03 May 2021 1789 Views

CBIC has issued notifications under the GST Law to implement certain relief measures in view of the outbreak of the 2nd Wave of Covid-19 and lockdown in various States.

GST PMT - 09 and filing GSTR-3B

Posted by Rohit Kumar Singh 27 April 2021 4495 Views

Recently GSTN portal has rolled out certain changes on GSTN portal for taxpayers. Important changes being Facility for filing GST PMT - 09 and Facility for filing GSTR 3B Return

FAQs on E-Invoice (Electronic Invoicing) in GST

Posted by Rohit Kumar Singh 26 April 2021 12687 Views

Recently CBIC issued Notification No 60/2020 enhancing threshold for preparing E-Invoice to Rs 500 Crores. Earlier the said limit for preparing E-Invoice was Rs 100 Crores. The provisions shall come into effect from 1st October, 2020.

Payment of Tax by Taxpayers under QRMP Scheme, for March, 2021

Posted by Rohit Kumar Singh 12 April 2021 2308 Views

All taxpayers having aggregate turnover up to Rs 5 crores, under QRMP Scheme (w.e.f. 01.01.2021 onwards), are required to furnish return on quarterly basis, along with payment of tax on monthly basis.

GST | Year End Activities for FY 2020-21

Posted by Rohit Kumar Singh 27 March 2021 13910 Views

The penultimate week of FY 2020-21 calls for some activities to be carried out under GST for a smooth transition to FY 2021-22. We have listed down certain important activities for the said transition/closure of FY 2020-21