Articles by Rohit Kumar Singh
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Form GSTR 3B : Waiver or reduction of Late fees
CBIC has issued Notification No - 57/2020-Central Tax dated 30-06-2020 waiving/reducing late fees on filing of GSTR 3B for the months of May 20 to July 20 by 30th September 20.
Changes in GST Rules relating to Registration, ITC and Returns
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
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
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
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
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
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
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)
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
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.
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