GST Articles

Clarification regarding Annual Returns and Reconciliation Statement

Posted by CA Mayur Todmal 04 July 2019 9728 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...

Two Years of completion of GST

Posted by Suresh Jain 03 July 2019 1814 Views

Today we will be completing two years of GST era in India. Let us try to review what GST has been able to achieve in these two years and future of GST.The aim o...

GSTR 9 clause by clause analysis

Posted by Mitul Thakkar 03 July 2019 15059 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...

All about treatment of various discounts in GST

Posted by pradeep goyal 03 July 2019 15987 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...

It's raining in GST

Posted by CA Umesh Sharma 03 July 2019 10237 Views

Arjuna (Fictional Character): Krishna, monsoon has arrived in India with all it�s glory. Similarly it�s raining in GST, wi

Amendments in CGST Rules, 2017

Posted by Bimal Jain 02 July 2019 2795 Views

The Central Board of Excise and Customs vide Notification No. 31/2019-Central Tax dated June 28, 2019, has made various amendments inCentral Goods and Services ...

GST annual figures for 2018-19 to be reported in Cost Records/ Cost Audit Annexures/ Reports

Posted by CMA Navneet Kr Jain 02 July 2019 2668 Views

Mapping of figures being reported in the GST documents with the other statutory documents has caught the eyes of the taxation authorities. Newspapers are floode...

FAQs on Migration to GST

Posted by Guest 02 July 2019 2436 Views

GST Migration Q1. I am an existing PAN-based Service Tax (ST) and Central Excise (CE) assessee, and wish to enroll in GST. I have business premises and fact...

No separate registration required where imported goods cleared under invoice from Head office

Posted by Bimal Jain 02 July 2019 2058 Views

Authority for Advance Ruling, Maharashtra vide GST-ARA, Application No. 114 dated January 25, 2019Facts: M/s. Aarel Import Export Private Ltd.(�the Applic

GST Audit - An overview

Posted by CA S K MISHRA 02 July 2019 8253 Views

INTRODUCTIONGoods & Services tax (GST) is a comprehensive, destination based indirect tax levied on manufacture, sale and consumption of goods & service