GST Articles

Refund of unutilized input tax credit under GST under inverted duty structure

Posted by CA Gaurav K. Mittal 06 January 2020 34023 Views

Refund refers to an amount that is due or refundable to the payer from the tax administration or department. Like any other taxation law, under GST regime also,...

Summary of Notifications and Circulars issued by CBIC on 28th June 2019

Posted by Rohit Kumar Singh 06 January 2020 3641 Views

Update Category Summary of latest changes in GST Laws and Procedures Update Source Summary of Notifications and Circular...

Last date of availing ITC for 2017-18 is 31st Aug 2019 : Gujarat HC

Posted by Priyanshi Desai 06 January 2020 51672 Views

Time limit for availing ITC for F.Y. 2017-18 is 31st August,2019As per section 16(4) of CGST Act, 2017, last date for taking input tax credit in respect of invo...

Detailed analysis of Changes in IDT in Budget

Posted by Madhukar N Hiregange 04 January 2020 11296 Views

SUMMARY OF BUDGET 2019 Disclaimer:-This material and the information con

Analysis of recent clarification on GST Annual returns and Reconciliation statement

Posted by Madhukar N Hiregange 04 January 2020 6597 Views

S No. Clarifications received from Government Team Hiregange comments A Payment of any unpaid t

Latest changes in GST as on 1st July 2019

Posted by Guest 31 December 2019 24155 Views

GST Law from a Constitutional PerspectiveDefinition of GSTArticle 366(12A)�Goods and services tax� means any tax on supply of goods, or services or

Clarification regarding Annual Returns and Reconciliation Statement

Posted by CA Mayur Todmal 31 December 2019 9729 Views

The Government of India has been receiving a number of representations regarding Annual Return (FORM GSTR-9 / FORM GSTR-9A) and Reconciliation Statement (FORM G...

All about treatment of various discounts in GST

Posted by pradeep goyal 30 December 2019 15990 Views

* Supplier shall be entitled to avail the ITC for such inputs, input services and capital goods used in relation to the supply of goods or services or both on s...

GSTR 9 clause by clause analysis

Posted by Mitul Thakkar 30 December 2019 15062 Views

What is Annual Return (GSTR 9) GSTR 9 is an annual return to be filed yearly by taxpayers registered under GST Basically, it is a consolidation of all the mont...