Articles by Rohit Kumar Singh

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GST Update - Outcome of the 45th GST Council Meet

Rohit Kumar Singh 21 September 2021 at 09:57

Outcome of 45th GST Council Meeting held on 17th September 2021

Key Actionable Items for FY 2020-21 before September 2021 returns

Rohit Kumar Singh 31 August 2021 at 09:26

We have prepared various scenarios wherein taxpayers may have erred in furnishing details in returns for 2020-21 and methodology to rectify the same in GSTR 1 or GSTR 3B of September 2021 Returns.

Restriction in filing of GSTR 1 for non filing of GSTR 3B

Rohit Kumar Singh 30 August 2021 at 09:28

Rule-59(6) of CGST Rules, 2017, inserted vide Notification No. 1/2021, provides for restriction in the filing of GSTR-1 in certain cases. It is being made operational on the GST Portal from 1st September 2021.

Blocking of E-Way Bill (EWB) generation facility to resume after 15th August 2021

Rohit Kumar Singh 06 August 2021 at 09:26

GSTN had issued an advisory that non filing of GST Returns may lead to blocking of the E-Way Bill facility. This was kept on hold due to the ongoing pandemic and the same is set to return from 15th August 2021.

GST Portal | Functionality to check and update bank account details

Rohit Kumar Singh 31 July 2021 at 09:39

A functionality to check the status of bank account details update for the taxpayers who have taken new registration at GST Portal but have not yet furnished the same has been introduced.

New functionality for Aggregate Turnover deployed on GST Portal

Rohit Kumar Singh 30 July 2021 at 09:47

Taxpayers can now see the exact Annual Aggregate Turnover for the previous FY, instead of just two slabs of above or upto Rs. 5 Cr. They can also see AATO of the current FY based on the returns filed to date.

Extension of limitation under GST Law in terms of Order of the SC dated 27th April 2021 - A Clarification

Rohit Kumar Singh 24 July 2021 at 08:55

CBIC has issued a Circular No 157/13/2021-GST dated 20th July 2021 clarifying the extension of limitation for various actions under the GST Laws pursuant to SC's Order dated 27th April 2021.

Clarification on GST on certain goods and services

Rohit Kumar Singh 21 June 2021 at 09:39

In the 43rd GST Council Meeting held on 28th May 2021, the council had recommended some clarifications to be issued on GST Rate of certain goods and services.

GST Rate reduction related to Covid related goods

Rohit Kumar Singh 17 June 2021 at 10:13

Pursuant to the GST Council recommendations in their 44th meeting held on 12th June 2021, CBIC has issued notifications relaxing the GST rate on goods being used in COVID-19 relief and management.

GST Compliance Relaxation pursuant to GST Council Recommendations

Rohit Kumar Singh 08 June 2021 at 09:27

Pursuant to the GST Council recommendations in their 43rd meeting, CBIC has issued a series of notifications relaxing the GST compliance requirements. Same has been summarised here.