Articles by Rohit Kumar Singh
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GST Accounts & Records: Your Essential Maintenance Guide
Understand GST rules for maintaining accounts & records. Learn what to keep, where, and for how long to avoid penalties. Essential guide for taxpayers.
GST Updates: Annual Return Filing Extended & GSTR-3B Changes
Discover key GST updates including extended annual return filing deadlines, GSTR-3B verification via EVC, and NIL GSTR-3B filing by SMS. Learn more!
GST on Directors Remuneration: Is it Payable?
Understand GST on directors' remuneration. Learn when GST is payable under reverse charge and when it's not, based on recent rulings and CGST Act.
Amendment restricting GST ITC and other changes in GST Laws
Amendment restricting GST ITC and other changes in GST Laws
GST - Restriction in availment of GST input tax credit under CGST Rules, 2017
The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular, clarifying Restriction in availment of the input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. Here is what businesses should do to cope up with the changes.
Standard Operating Procedure in case of non-furnishing of GST Returns
Central Board of Indirect Taxes (CBIC) has recently released a Circular No 129/48/2019 � GST dated 24th December, 2019 detailing Standard Operating Procedures (SOP) to be followed by Tax Authorities in case of non-filing of returns.
Claim ITC and rectify errors for transactions disclosed in GST Returns pertaining to the FY 2018-19
Taxpayers under regular category are filing GSTR 1 and GSTR 3B to report their transactions. GSTR 1 is for reporting of details of outward supplies including amendments if any and GSTR 3B is for reporting summary transactions for payment of taxes and claiming ITC.
Proposed new GST return prototype
Update Category Proposed New GST Return Prototype � Introduction and Key Aspects Update Source GSTN Portal and Retur
Summary of recent GST Notifications pursuant to 37th GST Council Meet
The Central Board of Indirect Taxes and Customs (CBIC) has issued notifications and Circular under GST Laws to implement the recommendation of the 37th GST Council held on 20th September, 2019.
COVID-19 Tax Relief: FM Announces Deadline Extensions
Discover the key COVID-19 relief measures announced by the Finance Minister, including extended tax deadlines, waived penalties, and reduced interest rates.
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