Articles by Rohit Kumar Singh
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Maintenance of Accounts and Records under GST Regime
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
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 on Directors Remuneration
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.
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: Highlights of changes announced by FM
COVID-19: Highlights of changes announced by FM. The Finance Minister announced various extensions of the statutory due dates and relaxation was also given to the taxpayers in the form of reduced interest rates.
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