Articles by CA Harshit Goyal

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GST Council's Recent Moves: What Businesses and Consumers Need to Know

  CA Harshit Goyal    10 September 2024 at 08:35

Big Updates from the 54th GST Council Meeting: Key Changes You Need to Know!



Second Special All-India Drive Against Fake GST Registrations: Key Guidelines and Action Plan

  CA Harshit Goyal    13 August 2024 at 08:45

On August 12, 2024, the Central Board of Indirect Taxes and Customs (CBIC) issued Instruction No. 02/2024-GST. This document outlines the guidelines for a second special All-India drive against fake GST registrations.



Recommendations of 53rd GST Council Meeting

  CA Harshit Goyal    22 June 2024 at 21:02

The 53rd meeting of the GST Council, chaired by Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman, took place in New Delhi with significant participation from various state and union territory representatives.



Streamlining GST Registration: Latest Guidelines By CBIC

  CA Harshit Goyal    15 June 2023 at 08:59

GST Department has released crucial guidelines aimed at enhancing the verification process for tax officer registration applications. et's delve into the details of these guidelines and understand their significance.



Unveiling Power of Section 71: Accessing Business Premises under GST Act

  CA Harshit Goyal    05 June 2023 at 08:57

Under Section 71 of the GST Act, any officer authorized by a proper officer, not below the rank of Joint Commissioner, has the authority to access the premises of a registered person's business



Important Instruction on SOP for Scrutiny of GST Returns for FY 2019-20

  CA Harshit Goyal    27 May 2023 at 09:02

The Goods and Services Tax (GST) Department has introduced Instruction No. 02/2023-GST, presenting an updated Standard Operating Procedure (SOP) for the scrutiny of GST returns.



Section 60 Provisional Assessment under GST: A Comprehensive Guide

  CA Harshit Goyal    26 May 2023 at 08:59

In this article, we will delve into the details of Section 60 and explore the procedures involved in the provisional assessment process.



Demystifying GST Audits: A Comprehensive Guide to Section 65 & Rule 101 - Essential Insights for Businesses

  CA Harshit Goyal    24 May 2023 at 14:09

In this article, we will delve into the intricacies of these provisions, shedding light on the audit process from both the taxpayer's and the tax authorities' perspectives.



RBI to Withdraw Rs 2000 Banknotes: What You Need to Know?

  CA Harshit Goyal    22 May 2023 at 16:04

The Reserve Bank of India (RBI) has recently made a significant announcement that will impact the way we handle our currency. In a move to maintain a robust and efficient currency circulation system, the RBI has decided to withdraw the ₹2000 denomination banknotes, which were introduced in 2016 after the historic demonetization move.



Protecting Your ITC: Understanding Rule 86A of CGST Rules

  CA Harshit Goyal    18 May 2023 at 08:48

In this article, we will delve into the circumstances under which ITC can be blocked, the safeguards and legal judgments favoring taxpayers, and the importance of equipping oneself with knowledge about Rule 86A.