Articles by Rohit Kumar Singh

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Extension of GST Due dates and Clarification on interest

Rohit Kumar Singh 25 June 2020 at 16:31

Compliance relaxations - Interest, Late fees, etc and amendment to CGST Act, 2017 Update Source

How to file NIL GST return by SMS?

Rohit Kumar Singh 12 June 2020 at 09:50

CBIC has introduced NIL filing of Form GSTR 3B vide Notification No 44/2020 - Central Tax dated 8th June, 20. Rule 67A of the CGST Rules, 2017 has been notified for giving effect to this change.

Clarification related to GST Refund - ITC populated in GSTR 2A

Rohit Kumar Singh 11 June 2020 at 14:44

Circular ON GST Refund clarifies that the treatment of refund of such ITC relating to imports, ISD invoices and the inward supplies liable to RCM supplies will continue to be the same as it was before the issuance of Circular No. 135/05/2020

Clarification on levy of GST on Directors' Remuneration

Rohit Kumar Singh 11 June 2020 at 13:59

CBIC clarified that the remuneration paid to independent directors, or that director who are not employees of the said company, is taxable in hands of the company, on a reverse charge basis.

Maintenance of Accounts and Records under GST Regime

Rohit Kumar Singh 19 May 2020 at 09:27

Maintenance GST Law prescribes detailed procedure for maintenance of books of accounts and records for goods or services or both. Iof Accounts and Records under GST Regime. Document" as defined under the CGST Act, 2017 to include written or printed records of any sort and electronic record as defined in IT Act, 2000.

Extension of annual return filing, filing of GSTR-3B by EVC and other changes notified in GST

Rohit Kumar Singh 06 May 2020 at 18:48

Due date to file GSTR-9 for FY 2018-19 extended to 30th September 2020, and the validity of e-way bills further extended to the 31st of May

GST PMT - 09 and filing GSTR-3B

Rohit Kumar Singh 23 April 2020 at 15:47

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

GST on Directors Remuneration

Rohit Kumar Singh 10 April 2020 at 10:37

There is no need to pay GST on remuneration paid to directors. If the director and the Company have entered into an agreement/Contract and the director is engaged in full-time employment of the Company. an advance ruling is not applicable to similarly placed other taxable persons in the State. It is only limited to the person who has applied for an advance ruling.

GST Refund: Process and Guidelines

Rohit Kumar Singh 06 April 2020 at 12:18

Recently CBIC has issued Circular and brought amendment to CGST Rules, 2017 to bring major changes for claiming refund under GST. It include submission of additional details, realization of exports proceeds, documents and additional compliance, etc.

Detailed analysis of CBIC Notifications issued on 3rd April 2020-COVID -19

Rohit Kumar Singh 04 April 2020 at 17:21

CBIC has issued notifications and circular under GST Laws to implement the relief measures announced by Hon'ble Union Finance and Corporate Affairs Minister Smt. Nirmala Sitharaman on 24th of March 2020.