GST Articles

Changes in Annual Return GSTR-9

Posted by Kusum Gandhi 08 April 2020 8513 Views

Changes in Annual Return GSTR-9

Clarification regarding optional filing of Annual Return under GST

Posted by Kusum Gandhi 08 April 2020 6761 Views

Clarification regarding optional filing of Annual Return under GST

Clarification on GST on salaries paid to CEOs or Employees

Posted by CA Shubham Kumar 17 May 2020 28940 Views

Recently Central Board of Indirect Taxes & Customs (CBIC) issued a clarification on GST implication on Salaries paid to key management personnel and employees. In this clarification, CBIC clarifies that GST is not applicable to the salary paid to the employees because it is under schedule III of the CGST Act, 2017.

Important Changes in Form GSTR-9 and GSTR-9C

Posted by CA Umesh Sharma 17 May 2020 9909 Views

Important Changes in Form GSTR-9 and GSTR-9C

New hurdle in GST compliances by the Government

Posted by Pankaj Kannaujiya 17 May 2020 3812 Views

The government changed the Rules & Conditions for claiming the Input Tax Credit (ITC) in GSTR-3B CBIC has inserted the new Sub-rule (4) to Rule 36 with effect from 09.10.2019

ITC claim restricted to 120% of GSTR 2A : Detailed analysis

Posted by CA Akshay Hiregange 20 November 2019 13490 Views

The government has taken a pre-emptive action to curb incorrect Input Tax Credit (ITC) claims after various frauds were unearthed in the past year on claimed ITC on fake invoices, or through physically non-existent businesses.

Madras HC allows credit transition of cesses viz. EC, SHEC and KKC into GST

Posted by Bimal Jain 16 May 2020 2668 Views

The Hon'ble HC, Madras in the matter of M/s Sutherland Global Services Private Limited v. Assistant Commissioner CGST and Central Excise, has allowed the writ petition challenging the denial of transitional credit of Education Cess ("EC"), Secondary and Higher Education Cess ("SHEC") and Krishi Kalyan Cess ("KKC") into GST regime through the TRAN-1 declaration.

Changes made in GSTR-9 and GSTR-9C

Posted by Hitesh Khandhadia 16 May 2020 10063 Views

Tabular explanation of amendments to Annual return (GSTR-9) and Reconciliation statement (GSTR-9C) under GST

Recent changes for GSTR 9 & 9C dated Nov14, 2019

Posted by CA Ruchi Khandelwal 16 May 2020 5504 Views

The CBIC, vide Notification No. 56/2019 - Central Tax dated November 14, 2019, has made certain amendments to simplify the Form GST GSTR 9 & GSTR 9C to ensure easier return filing by taxpayers.

GSTR-9 and GSTR-9C Simplified

Posted by Vaishali Dhek 13 May 2020 10945 Views

The Government on the 14th of November decided to extend the due dates of filing of Form GSTR-9 (Annual Return) and Form GSTR-9C (Reconciliation Statement) for Financial Year 2017-18 to 31st December 2019 and for Financial Year 2018-19 to 31st March 2020. The Government also decided to simplify these forms by making various fields of these forms as optional.