Articles by Rohit Kumar Singh

Process for Aadhaar Authentication or EKYC for Existing Taxpayer

Rohit Kumar Singh 08 January 2021 at 18:06

GSTN has issued an advisory on 6th Jan 21 for existing taxpayers to complete Aadhaar Authentication or e-KYC. In this article, we discuss the update released on the GST Portal, regarding the same.

Changes in GST Rules relating to Registration, ITC and Returns

Rohit Kumar Singh 26 December 2020 at 10:03

CBIC has issued Notification No 94/2020 - Central Tax for amendment in CGST rules vide CGST (Fourteenth Amendment) Rules, 2020. The changes have been discussed in a lucid manner for better understanding.

Auto Population of details in Form GSTR 3B from Form GSTR 1 and GSTR 2B

Rohit Kumar Singh 21 December 2020 at 09:56

A thorough reconciliation is required on a periodical basis (monthly or fortnightly) for eliminating any eligible credit being left out of a claim of excess ITC.

Application for unblocking of E-Way Bill Facility

Rohit Kumar Singh 01 December 2020 at 10:07

Online filing of the application (Form GST EWB 05) by the taxpayer for un-blocking of E-Way Bill (EWB) generation facility from 28th November 2020.

Updates on E-Invoicing and Important Resources issued by GSTN

Rohit Kumar Singh 20 November 2020 at 09:44

From 1st January 2021, the Government has mandated e-invoicing for the taxpayers with aggregate turnover exceeding Rs. 100 Cr. (in any preceding financial year from 2017-18 onwards).

GST Quarterly Return and Monthly Payment Scheme

Rohit Kumar Singh 18 November 2020 at 11:27

The article attempts to discuss in detail the proposed Quarterly Return Monthly Payment Scheme as outlined by the recent Circular and Notifications.

Introduction of quarterly returns and CGST (13th Amendment) Rules

Rohit Kumar Singh 12 November 2020 at 12:52

CBIC has issued 8 important notifications on 10th Nov 2020. The summary of such notifications along with a link to said CGST notifications is given in this article.

Notification of date for furnishing GST Returns and other Amendments

Rohit Kumar Singh 19 October 2020 at 15:05

GST Council on 15.10.2020 announced various changes in the GST Regime vide Notification Numbers 74/2020 to 79/2020. Know more about those changes here.

Clarification on availment GST ITC for Feb,20 to Aug, 2020 - Rule 36(4)

Rohit Kumar Singh 12 October 2020 at 10:03

CBIC has issued a Departmental Circular No 142/12/2020- GST on 9th October 2020 clarifying the applicability of Rule 36(4) of the CGST Rules, 2017 for the months of Feb 20 to Aug 20.

Outcome of the 42nd GST Council Meeting - A Tabular Format

Rohit Kumar Singh 06 October 2020 at 10:24

The GST Council met through video conferencing on 5th Oct 2020 for the 42nd time and deliberated on several key issues. Some of the important recommendations made are elaborated in the article.