GST Articles

Guidelines for launching of prosecution under GST

V SRIKANTH 10 September 2022 at 13:58

The Commissioner (GST-Investigation), CBIC, had recently issued instruction no. 04/2022 dated 01.09.22 laying down guidelines to be followed by the department for launching prosecution under the CGST Act.

How GST E-invoicing Will Impact Business Compliance & Operations?

Suresh Kumawat 10 September 2022 at 08:49

The government had informed executing the fifth phase of e-invoicing to assessee whose yearly turnover exceeds Rs 10 cr to 20 cr. From Oct 1, 2022, the same phase will start, it just impacts drastically the small businesses that have the same turnover as well as affects their business processes and complaints.

GST on hiring of motor vehicles

Kusum Gandhi 09 September 2022 at 08:42

Clarifications regarding GST on renting of motor vehicles designed to carry passengers to be paid by corporate recipients /FirmsGovt. of India vide Circular No...

Important Updates and Due Date Compliances under GST for Sept 2022

Tarun Kr. Gupta 05 September 2022 at 15:37

Important clarifications / amendments issued by the Government on GST in August / September 2022 along with compliance timelines in September 2022.

GST and Sale of developed plots

CA Roopa Nayak 03 September 2022 at 08:54

In this article the paperwriter has examined the latest clarification and implications of development and sale of plots

Changes in reporting of ITC IN GSTR-3B

Nilesh Mahajan 02 September 2022 at 17:15

Notification No. 14/2022 - Central Tax dated 5th July 2022 read with Circular No.170/02/2022 dated 6th July 2022

Practical issues in implementing the recent changes in food industry

Nilesh Mahajan 31 August 2022 at 09:49

In this backdrop, we have tried to summarize the applicability of required declarations along with the exceptions under the LMA law, in both words as well as in a flow chart for a better understanding

Guidelines For Arrest & Bail for Offences under CGST Act 2017

Kusum Gandhi 31 August 2022 at 09:34

After examining judgment of Hon'ble Supreme Court of India in Siddharth vs The State of U.P. Criminal Appeal No. 838 of 2021, arising out of SLP (Crl.) No. 544'2/2021, Board issued guidelines with respect to arrest under CGST Act, 2017. & Other legacy laws vide Instruction No. 02/2022-23.

Is GST not a simple tax?

CA Sudhir Halakhandi 30 August 2022 at 13:15

It has been a long time since GST was implemented in India and now the question is asked many times, is GST really a simple Tax? If we look at this question in another way, then the real meaning of this question is- "Is GST not a simple Tax?"

GST Login Guide

Akanksha Bhargava 30 August 2022 at 08:51

The official website for the Goods and Services Tax (GST) portal of India is https://www.gst.gov.in/. This website allows taxpayers to fill out tax returns online. The portal can handle all aspects of the Goods and Services Tax.