GST Articles

Key Highlights of 55th GST Council Meeting

CA Umesh Sharma 31 December 2024 at 08:53

Just as the New Year symbolizes new beginnings, the 55th GST Council Meeting has introduced transformative recommendations for taxpayers and businesses. These recommendations touch upon rates, compliance mechanisms, clarifications, amendments and much more.

Intermediary Services Under IGST Act: Place of Supply and Tax Implications

CA. Bhavik P. Chudasama 28 December 2024 at 16:51

The Goods and Services Tax (GST) regime in India has streamlined the indirect taxation structure and brought uniformity across states. Within this framework, th..

GST on Old and Used Vehicles: Does Selling a Used Vehicle Attract GST for all individuals?

Mitali 27 December 2024 at 17:36

Is it true that the sale of an old or used car would attract more GST or if sold at a loss it will attract more GST on it?

Madurai Bench of Madras HC: Limitation for Appeals Starts from Rectification Order

Rajan Naidu 27 December 2024 at 08:55

The Hon'ble Madurai Bench of Madras High Court clarifies that limitation period for appeals begins from rectification order, not original assessment order

Who Moved my Popcorn?

CA Niraj Navindgikar 26 December 2024 at 09:50

In the recently concluded 55th GST Council Meeting held on 21/12/2024, the Council gave a Clarification regarding the GST rates applicable on various types of popcorn, a light edible item mostly consumed in movie theatres, restaurants, etc.

GST Return Forms

CA Anurag Sharma 25 December 2024 at 08:52

Learn about all GST return forms, including GSTR-1, GSTR-3B, GSTR-4 and more. Understand their details, due dates, and filing requirements for seamless GST compliance.

55th GST Council Meeting: Key Points

CA Aman Rajput 24 December 2024 at 08:55

The 55th meeting of the GST Council, chaired by Union Finance Minister Nirmala Sitharaman, was held on 21st December 2024 in Jaisalmer, Rajasthan

Exploring the GST Rate List for Small Business Owners

Ishita Ramani 24 December 2024 at 08:51

This article aims to guide small business owners through the GST Rate List and its relevance to their operations.

Section 65 of the CGST Act: A Comprehensive Guide to GST Audits by Tax Authorities

CA. Bhavik P. Chudasama 21 December 2024 at 20:05

Section 65 of the CGST Act: A Comprehensive Guide to GST Audits by Tax AuthoritiesUnder Goods & Services Tax (GST), audit is defined under Section 2(13). To

Changes and Compliances in GSTR 9 & 9C for FY 2023-24

CA Akshay Hiregange 20 December 2024 at 12:06

Considering the various changes in the GST law in the past year, this article aims to provide clarity on the filing of annual returns (Form GSTR 9) and reconciliation statements (Form GSTR 9C) along with required reconciliations, best practices, advanced issues & solutions and tips as applicable for the FY 2023-24.