Articles by Rohit Kumar Singh

GST Quarterly Return and Monthly Payment Scheme

Posted by Rohit Kumar Singh 18 November 2020 6665 Views

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

Posted by Rohit Kumar Singh 12 November 2020 6178 Views

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

Posted by Rohit Kumar Singh 20 October 2020 4007 Views

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)

Posted by Rohit Kumar Singh 12 October 2020 4738 Views

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

Posted by Rohit Kumar Singh 06 October 2020 3593 Views

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.

Linking of GSTR 1 (monthly) with GSTR 3B

Posted by Rohit Kumar Singh 10 September 2020 5450 Views

As per the update released on 5th September 20, on GSTN Portal, Values of GSTR 1 have been provided to taxpayers for assistance to get auto-drafted values of Table 3 of GSTR 3B.