Articles by Rohit Kumar Singh

Recommendations of the 43rd GST Council Meet

Rohit Kumar Singh 31 May 2021 at 09:24

The Council made certain key recommendations on changes in GST rates on the supply of goods and services and changes related to GST law and procedure GST Law and procedures.

Procedure for revocation of cancellation of GST registration

Rohit Kumar Singh 28 May 2021 at 09:30

CBIC has issued notifications for specifying SOPs for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration u/s 30 of the CGST Act, 2017 and Rule 23 of the CGST Rules, 2017.

Changes in the GST refund Procedure and Rules

Rohit Kumar Singh 27 May 2021 at 09:42

CBIC has issued Notification No. 15 /2021 - Central Tax dated 18th May 2021 specifying changes in the CSGT Rules, which has brought changes in the GST refund procedure.

GST Updates - Requirement of Rate of Tax in HSN table of Form GSTR 1

Rohit Kumar Singh 19 May 2021 at 09:46

Discussing the Requirement of Rate of Tax in HSN table of form GSTR 1, Generation of form GSTR 2B for the month of May 2021 and Extension of the due date of filing Revocation application of Cancellation.

GST Compliance relief pursuant to 2nd Wave of Covid-19

Rohit Kumar Singh 03 May 2021 at 09:57

CBIC has issued notifications under the GST Law to implement certain relief measures in view of the outbreak of the 2nd Wave of Covid-19 and lockdown in various States.

Payment of Tax by Taxpayers under QRMP Scheme, for March, 2021

Rohit Kumar Singh 11 April 2021 at 12:17

All taxpayers having aggregate turnover up to Rs 5 crores, under QRMP Scheme (w.e.f. 01.01.2021 onwards), are required to furnish return on quarterly basis, along with payment of tax on monthly basis.

GST | Year End Activities for FY 2020-21

Rohit Kumar Singh 26 March 2021 at 13:24

The penultimate week of FY 2020-21 calls for some activities to be carried out under GST for a smooth transition to FY 2021-22. We have listed down certain important activities for the said transition/closure of FY 2020-21

GST Update - Quoting of HSN on Tax Invoices

Rohit Kumar Singh 16 March 2021 at 11:46

Discussing GST Updates w.r.t Quoting of HSN Classification on Invoices, Table for HSN/SAC reporting based on Turnover & Nature of Supplies and Steps for implementation of the same.

Implementation of E-Invoice for Turnover over Rs 50 Crores

Rohit Kumar Singh 10 March 2021 at 09:46

CBIC has issued Notification No 05/2021 - Central Tax dated 8th March 2021 for the implementation of e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 1st April 2021.

Selection of Core Business Activity on GSTN Portal

Rohit Kumar Singh 09 March 2021 at 10:10

Taxpayers are required to select their business activity only once, as - Manufacturer, wholesaler/Distributor/Retailer, service providers & others post login, based on the highest turnover amongst them.