CAclubindia Articles

Changes in GST Rules relating to Registration, ITC and Returns

Posted by Rohit Kumar Singh 26 December 2020 2692 Views

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.

CGST (Fourteenth Amendment) Rule, 2020

Posted by CA Niyati Soni 26 December 2020 1266 Views

In this article, we discuss the Central Goods and Service Tax (Fourteenth Amendment) Rules, 2020 which was introduced by CBIC via Notification No. 94/2020 - Central Tax.

All You Need To Know About GST E-Way Bill

Posted by CA Rajesh Pilleda 26 December 2020 2846 Views

In this article, we will be talking about the relevance of an e-way bill, how to generate it, its validity in India, and the documentation required to generate it.

Arrest under GST is not cakewalk for department

Posted by R.P.Singh 26 December 2020 2791 Views

This article is a small attempt to demonstrate that the department cannot arrest persons in each and every case and the arrest can be done only under exceptional circumstances even though the allegation of evasion is more than five crores.

Important things to know about Quarterly Return Filing and Monthly Payment of Taxes (QRMP) Scheme under GST

Posted by CA Rajesh Pilleda 26 December 2020 4395 Views

The quarterly GSTR-3B filing option will be available from 1st January 2021 onwards. It is clarified that this scheme is optional and can be availed based on GSTIN.

Revised Guidelines on Classification of MSMEs and Registration under Udyam

Posted by CA Mahesh Bansal 26 December 2020 4546 Views

The Central Govt. has notified revised method of classification of micro, small and medium enterprises w.e.f. 1st July 2020.

Corona and Ind AS

Posted by CA Sumit Sarda 26 December 2020 4536 Views

Coronavirus has led to many issues world around not just in relation to health but also has impact over various other concerns and one such concern is its accounting impact.

CBIC Issues 3 Important GST Notifications related to Penalty, Late Filing, and CGST Fourteenth Amendment Rules, 2020

Posted by Aishna Kukreja 26 December 2020 23753 Views

The Central Board of Indirect Taxes and Customs has issued 3 Important GST Notifications related to Penalty, Late Filing, and CGST Fourteenth Amendment Rules, 2020. Let's discuss the same.

Latest changes introduced in CGST Rules

Posted by Kusum Gandhi 25 December 2020 13032 Views

The government notified various notifications related to GST on dt. 22 Dec 2020. In this article, we will discuss Notification No. 94/2020 - Central Tax, which talks about the CGST (Fourteenth Amendment) Rules, 2020.