Articles by CA Shubham Kumar

GST Registration for E-Commerce Businesses: Rules & Exemptions

Posted by CA Shubham Kumar 21 July 2021 9938 Views

Understand GST registration for e-commerce sellers and operators. Discover turnover limits, compulsory registration rules, and exemptions. Get informed!

COVID-19 CSR: Can You Claim ITC on Welfare Expenses?

Posted by CA Shubham Kumar 08 June 2020 2407 Views

Navigating GST on COVID-19 public welfare donations? Discover if Input Tax Credit (ITC) is claimable on CSR expenditures for masks, sanitisers, and PPE. Read our analysis.

GST & IBC: Navigating Insolvency and Company Law

Posted by CA Shubham Kumar 03 April 2020 2312 Views

Understand GST implications for companies under the IBC Code 2016. Learn about pre-CIRP dues, new registrations, and filing requirements during insolvency.

Clarification on Job work services

Posted by CA Shubham Kumar 25 November 2019 22144 Views

CBIC issued a clarification on Job work vide circular No. 126/45/2019- GST on the dated 22nd November 2019. Before published, these circular people have many doubts about job work and manufacturing processes.

Clarification on GST on salaries paid to CEOs or Employees

Posted by CA Shubham Kumar 17 May 2020 28933 Views

Recently Central Board of Indirect Taxes & Customs (CBIC) issued a clarification on GST implication on Salaries paid to key management personnel and employees. In this clarification, CBIC clarifies that GST is not applicable to the salary paid to the employees because it is under schedule III of the CGST Act, 2017.

Simplification of Form GSTR-9 & 9C

Posted by CA Shubham Kumar 16 May 2020 2889 Views

CBIC has issued Notification no. 56/2019 - Central Tax dated: 14th November 2019 on simplification on GSTR-9 & 9C for FY 2017-18 and 2018-19.

Clarification if NIL refund claim has already been filed

Posted by CA Shubham Kumar 04 April 2020 2389 Views

A clarification issued by the CBIC vide circular no. 110/29/2019 -GST, dated: 3rd October, 2019 on filing of refund application through form GST RFD-01 if Nil refund application already filed by the applicant.

Clarification issued by CBIC on Refund Application

Posted by CA Shubham Kumar 02 April 2020 9691 Views

Clarifications issued by the CBIC on filing of refund application where NIL return has already been filed and favorable order received in appeal or any other forum. Following is the key point related to such circulars issued on 3rd October 2019.

Key highlights from 37th GST Council Meeting

Posted by CA Shubham Kumar 21 March 2020 4782 Views

The 37th GST Council meeting took place on 20th September 2019 at GOA. In this meeting, the council took following decisions relating to changes in GST rates, ITC eligibility criteria, exemption and clarification on connected issues. Further, the council has been proposed to changes in some procedural aspects under GST.