Articles by Kusum Gandhi

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Launch of GSTR-2B under GST

  Kusum Gandhi    30 August 2020 at 13:12

GSTR-2B is going to be such an auto-drafted ITC statement , which will be generated for every registered person on the basis of the information furnished by his suppliers in their respective GSTR-1, GSTR-5 and GSTR-6 .



GST Registration- Amendments in CGST Rules

  Kusum Gandhi    24 August 2020 at 08:52

As per the latest amendments in the CGST Rules Aadhaar Authentication has been made mandatory for GST Registration



6 GST Issues clarified by CBIC

  Kusum Gandhi    15 April 2020 at 10:53

CBIC clarifies the issues in order to ensure uniformity in the implementation of the provisions of the law across the field formations through Circular No. 137/07/2020-GST dt 13.04.2020



GST refund related issues

  Kusum Gandhi    06 April 2020 at 12:21

GST Refund Clarification on refund related issues



Summary of changes in CGST Rules 2017

  Kusum Gandhi    02 April 2020 at 10:22

Since the GST Act has been implemented, we have seen that various changes are made in the CGST Rules. Here is the summary of the latest changes that have been made in the CGST Rules.



CBIC notified the provisions of Finance (No. 2) Act, 2019 to amend CGST Act, 2017 - Part 3

  Kusum Gandhi    08 January 2020 at 10:33

CBIC issued the Notification No. 01/2020- Central Tax on dt. 01 Jan 2020 regarding the implementation of provisions of Finance (No.2) Act, 2019 to amend the CGST Act, 2017.



CBIC notified the provisions of Finance (No. 2) Act, 2019 to amend CGST Act, 2017 - Part 2

  Kusum Gandhi    07 January 2020 at 10:12

In this article, we will discuss only Section-95, 96, 98 & 99 of Finance (No.2) Act, 2019. Earlier we have discussed Section-93 & 94 of Finance (No. 2) Act, 2019.



CBIC notified the provisions of Finance (No. 2) Act, 2019 to amend CGST Act, 2017 - Part 1

  Kusum Gandhi    06 January 2020 at 11:07

CBIC issued the Notification No. 01/2020 - Central Tax on dt. 01 Jan 2020 regarding the implementation of provisions of Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.



Latest Notifications as issued by CBIC on dt. 26.12.2019

  Kusum Gandhi    30 December 2019 at 10:12

Latest Notifications as issued by CBIC on dt. 26.12.2019



New circular issued on issuance of UDIN

  Kusum Gandhi    27 December 2019 at 10:17

CBIC issued an earlier circular on dt.05th November 2019 vide Circular No.122/41/2019-GST regarding the implementation of the decision for generation and quoting of DIN on specified documents. This was issued for transparency and accountability in indirect tax through the widespread use of information technology.