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Articles Category : GST
INTEREST ON REVERSAL OF UNUTILSED ITC
Posted Date : 06-May-2021 , 12:21:48 pm | Posted By CA. PIYUSH KAPOOR

                                      INTEREST ON REVERSAL OF UNUTILSED ITC Introduction Input tax credit (ITC) is the tax paid by the buyer on the purchase of goods or services. Such tax which is pa...

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Category : GST | Comments : 0 | Hits : 116

QRMP Scheme – A beneficial scheme for small and middle- level businesses and traders
Posted Date : 20-Dec-2020 , 09:28:29 am | Posted By DEEPTI ASAWA

A registered person who need to file a return in FORM GSTR-3B, and who has an aggregate turnover of up to 5 crore rupees in the preceding financial year, is eligible for the QRMP Scheme. The aggregate annual turnover for the preceding financial year shall be calculated in the common GSTN portal taki...

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Category : GST | Comments : 0 | Hits : 2530

Blocked Credit under Goods and Service Tax
Posted Date : 05-Sep-2020 , 11:25:26 am | Posted By Santhosh Gupta Kethepalli

Blocked Credit {Sec.17 (5) of CGST Act, 2017} Introduction:- Though the idea behind implementation of GST is free flow of tax credit, input tax credit is not available in respect of certain inward supply of goods or services as per Section 17(5) of the CGST Act, 2017.   Sec.17(5) - Cases where...

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Category : GST | Comments : 0 | Hits : 1064

Tax Collection at Source - Goods and Service Tax
Posted Date : 31-Aug-2020 , 10:40:23 am | Posted By Santhosh Gupta Kethepalli

TCS [TAX COLLECTION AT SOURCE] {Section 52 of CGST Act, 2017} Objective behind introduction of TCS: - refers to the Tax which is collected by the Electronic Commerce Operator when a supplier supplies some goods or services through its portal and the payment for that supply is collected...

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E Way Bill - GST
Posted Date : 27-Aug-2020 , 12:38:26 pm | Posted By Santhosh Gupta Kethepalli

E Way Bill Electronic Way Bill [Sec.68 r.w.r. 138, 138A, 138B, 138C & 138D]   Information to be furnished prior to commencement of movement of goods and generation of e-way bill [Rule 138]:- Applicability:- Every Registered Person who Causes Movement of Goods of Consignment Valu...

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Tax Deduction at Source under Goods and Service Tax
Posted Date : 25-Aug-2020 , 12:03:06 pm | Posted By Santhosh Gupta Kethepalli

TDS [TAX DEDUCTION AT SOURCE] {Sec.51 of CGST Act, 2017.} TDS stands for Tax Deduction at Source is a system, which was initially introduced by Indian Income Tax Department. For what:-  Prevent Tax Evasion and expands the tax net, as it provides for the creation of an Audit Trail. Sect...

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Category : GST | Comments : 0 | Hits : 580

Analysis of Judgement given by Gujarat High Court in the case of VKC Footsteps India Pvt Ltd vs. Union of India
Posted Date : 10-Aug-2020 , 12:50:42 pm | Posted By Shankit Sharma

Analysis of the Landmark Judgment Passed by the Hon’ble Gujarat High Court in the case of VKC Footsteps India Pvt Ltd vs. Union of India & Others dated 24.07.2020 Background & Provisions of the GST Law In GST, Refund of Unutilised Input Tax Credit is dealt with in Section 54(3) ...

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Category : GST | Comments : 0 | Hits : 561

Time Of Supply under RCM in GST With Practical Point
Posted Date : 26-Jun-2020 , 09:37:30 pm | Posted By Sandeeprawat

Time Of Supply under RCM in GST With Practical Point   Generally, the supplier of goods or services is liable to pay GST. However, in specified cases like imports and other notified supplies, the liability may be cast on the recipient under the reverse charge mechanism. Reverse charge means the...

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Category : GST | Comments : 0 | Hits : 671

Documents required for the GST Registration
Posted Date : 13-Jun-2020 , 06:45:00 pm | Posted By CA. Ajay Agrawal

(Please STRICTLY  follow the Guidelines of Dept for size of the files ) Documents for Proprietor / Each Partner / Each Director - 1) PAN Card copy 2) Aadhaar Card copy 3) Mobile number and email id 4) Photo ( in JPG Format Only - max size 100 kb) 5) Place of Business - Detailed Address wi...

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GST on Director’s Services - An Instigating Litigation with multiple Absurdity
Posted Date : 05-Jun-2020 , 03:14:42 pm | Posted By Neelam Yadav

GST on Director’s Services - An Instigating Litigation with multiple Absurdity   General Background: 1.1 The legislature seems to have been marred by numerous interpretation and cause unintended disputes between tax payers and tax authorities. The corporates are still trying to ...

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The New Composition Scheme
Posted Date : 04-May-2020 , 02:40:25 pm | Posted By CA (CS) Ujjwal Jindal

CA (CS) Ujjwal Jindal Since its introduction, GST has been into controversies. Many people found it unreasonable and for others it was just a new tax regime which was introduced in a hurry. The government kept on moving with the newly introduced tax system keeping the public along, listening to th...

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Category : GST | Comments : 0 | Hits : 338

CBIC have notified 21st April 2020 as the appointed date from which rule 87(13) shall come into effect.
Posted Date : 29-Apr-2020 , 09:54:55 pm | Posted By Mansi Vohra

CBIC have notified 21st April 2020 as the appointed date from which rule 87(13) shall come into effect. Form GST PMT-09 is now available on GST portal and it enables a taxpayer to make intra-head or inter-head transfer of amount available in Electronic Cash Ledger. A taxpayer can file GST PMT...

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SEARCH AND INSPECTION UNDER GST
Posted Date : 14-Feb-2020 , 06:36:09 pm | Posted By CA. PIYUSH KAPOOR

Meaning under GST ACT  ‘Search’ involves an attempt to find something. Search, in tax/legal parlance, is an action of a government official (a tax officer or a police officer, depending on the case) to go and look through or examine carefully a place, person, object etc. in order t...

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Category : GST | Comments : 0 | Hits : 1703

ITC on CSR activities under GST
Posted Date : 09-Feb-2020 , 03:10:01 pm | Posted By Anshul Medatwal

ITC on Corporate Social Responsibility Some Important Definitions:     Goods means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before s...

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GST – Glance of game changers in the year 2019
Posted Date : 14-Jan-2020 , 09:02:39 pm | Posted By CA Prabhava Hegde

Goods and Service Tax is the best step in India’s indirect tax reforms. GST is a path breaking indirect tax regime which creates a national common market. GST was implemented not only to get rid of fallacies of the then indirect tax models but also to improve tax compliances and check black ma...

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Six things must To Do in Sept-19 for every GST registered person
Posted Date : 24-Sep-2019 , 11:07:52 pm | Posted By Sagar

“Six things must To Do” in Sept-19 for every GST registered person!! 20th October, 2019 is approaching soon & every person registered under GST must be aware that 20th October, 2019 is the due date for availing ITC for FY 2018-19. The extract of the section 16(4) of CGST Act, 2017 i...

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Clarification regarding Annual Returns and Reconciliation Statement
Posted Date : 04-Jul-2019 , 02:25:02 pm | Posted By Mansi Vohra

Clarification regarding Annual Returns and Reconciliation Statement The Government of India has been receiving a number of representations regarding Annual Return (FORM GSTR-9 / FORM GSTR-9A) and Reconciliation Statement (FORM GSTR-9C). In this regard the following clarifications are issued for inf...

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GSTR - 9C DECODED IN KRISHNA UPDESH TO ARJUN IN MAHABHARAT GEETA MODE
Posted Date : 21-Jun-2019 , 01:00:47 pm | Posted By CS Piyush Jain

Arjuna (Fictional Character): Krishna, When is GST Audit applicable? Krishna(Fictional Character): Arjuna, GST Audit for FY 2017-18 is applicable to every registered person whose aggregate turnover during a financial year exceeds Rs. 2 Crores. The copy of audited annual accounts and a reconciliat...

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GST AUDIT CHECKLIST
Posted Date : 12-Jun-2019 , 11:49:32 am | Posted By Rubneet Anand

GST AUDIT CHECKLIST To help in conducting GST audit and in order to facilitate a clause by clause analysis of Form GSTR-9C by members and other stakeholder, GST & Indirect Taxes Committee of ICAI has brought out the Technical Guide on GST Audit. Since GST Audit is the last activity to be done ...

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Clarifications on filing of Annual Return-Form GSTR-9
Posted Date : 07-Jun-2019 , 05:04:45 pm | Posted By Rinki

Sr. No. Issue addressed Details 1 Auto-Population  of Form GSTR-9 from GSTR-2A Terminology:- GSTR-2A:_Details of auto drafted supplies GSTR-9: Annual Return Clarification:- Information contained in GSTR-2A(table 3 & 5) as on 01.05...

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Queries on GSTR 9 Annual Return of GST
Posted Date : 07-Jun-2019 , 10:30:46 am | Posted By Sagar

Solution to GSTR 9 Queries (GST Annual Return)   v  Annual Return Form? Form GSTR 9   v  Filing by whom? Every Registered Person   v  Turnover Criteria for GSTR 9? To be filed irrespective of Turnover in FY 2017-18   v  Form to be filed PAN or GSTN ...

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SEARCH AND INSPECTION UNDER GST
Posted Date : 08-May-2019 , 06:13:09 pm | Posted By CA. PIYUSH KAPOOR

Meaning under GST ACT  ‘Search’ involves an attempt to find something. Search, in tax/legal parlance, is an action of a government official (a tax officer or a police officer, depending on the case) to go and look through or examine carefully a place, person, object etc. in order...

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Category : GST | Comments : 0 | Hits : 1444

Goods Transport Agency in GST
Posted Date : 08-May-2019 , 06:01:01 pm | Posted By Anuj Khaitan

  GOODS TRANSPORT AGENCY IN GST A) Definition As per Notification-12/2017, Clause no-ze, Dt-28.06.17 (Central Tax Rate) a GTA is any person who provides service in relation to transportation of goods by road and issues a consignment note by whatever name called. Thus, it can be seen that i...

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Category : GST | Comments : 0 | Hits : 1597

GST Impact on Transfer of Business conversion of Pvt Ltd to LLP
Posted Date : 23-Mar-2019 , 06:07:43 pm | Posted By Vijaykumar

GST Impact   Transfer of Business conversion of Pvt Ltd to LLP   Company Act, 2013 or LLP Act, 2008 allows companies or LLP or Partnership Firms to change their constitution or convert them i.e. from Private limited to LLP or any other combination. In such a situation, it’s very impo...

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Category : GST | Comments : 0 | Hits : 2209

GST COUNCIL 31 ST MEETING IN BRIEF
Posted Date : 06-Jan-2019 , 11:27:24 am | Posted By CHETAN CHHABRA

GST, Excise, Service Tax, Customs & VAT updates for December 2018   The GST Council (‘Council’) convened its 31st Meeting on December 22, 2018 after a gap of almost 3 months. The council has proposed reduction of tax rates for serval items, legislative amendments and other c...

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List of Goods and Services which are not Eligible for Input Tax Credit under GST
Posted Date : 22-Dec-2018 , 01:04:41 pm | Posted By SANJIV KUMAR JHA

List of Goods and Services not Eligible for Input Tax Credit under GST   According to Section 17, the input tax credit is available only to the extent of the goods or services used for the business purpose or effecting taxable supplies including zero rated supplies as prescribed in Rule 42 &a...

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Key Amendments notified/clarified under GST Notifications dated 04th September 2018
Posted Date : 06-Sep-2018 , 08:40:43 am | Posted By Rubneet Anand

Notification No. 39/2018- Central Tax, dated 4 September 2018   Rule 36 of the CGST Rules, 2017 has been amended wherein ITC may be availed by a registered person if the document issued by supplier contains certain specified particulars i.e. Details of amount of tax charged, Description of...

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Category : GST | Comments : 0 | Hits : 1801

Recent Amendments in Input Tax Credits Provisions under GST
Posted Date : 04-Sep-2018 , 06:52:35 pm | Posted By CA Sanjay Jain

The Parliament of India has recently passed the Central Goods and Service Tax Amendment Bill which receives the President’s accent on 29th August, 2018 and become an Act known as Central Goods and Service Tax Amendment Act, 2018 (in short “Act”).  However, these amendments are...

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List of all GST Sections for Quick Revision
Posted Date : 21-Aug-2018 , 12:16:25 pm | Posted By CS Piyush Jain

List of all sections of GST, All Sections of Goods and Service Tax   Section 1 – Short Title, extent and commencement   Section 2 – Definitions   Section 3 – Officers under GST Act.   Section 4 – Appointment of officers.   ...

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Category : GST | Comments : 1 | Hits : 3536

GST Applicability on Supply of Employees Services to Inter State Units
Posted Date : 17-Aug-2018 , 05:05:53 pm | Posted By CA Sanjay Jain

Recently, the Authority on Advance Ruling for GST in the State of Karnataka has given an important ruling in the matter of M/s COLUMBIA ASIA HOSPITALS PRIVATE LIMITED vide its ruling no. KAR ADRG 15 / 2018 Dated 27th July 2018 wherein it has held that the activities performed by the employees at the...

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Category : GST | Comments : 0 | Hits : 3011

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