Some recent amendments

180 Views1) Notification No. 18/2021-Central Tax (Rate) dated 28.12.2021 is issued to amend the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 which provides the GST rate on supply of goods. Read more 2) Notification No. 19/2021-Central Tax (Rate) dated 28.12.2021 is issued to amend the Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 which provides for […]

Why GST On Renting Of Immovable Property – Issue Pending Before Larger Bench Of Supreme Court

198 ViewsBy, S.V.S. RAGHAVENDRA RAO, Advocate & Tax Consultant Every Commercial property owner in India are in quagmire due to contradictory provisions on levy of GST on renting of commercial Property and Landed property. So it is important to examine, the levy of GST on lease of Immovable property under Schedule II (2) versus exemption […]

Due date of filing GST Annual Return has been extended to 28.02.2022

255 ViewsDue date of filing GST Annual Return in Form GSTR-9 and 9C has been extended from 31.12.2021 to 28.02.2022 vide Notification No. 40/2021-Central Tax dated 29.12.2021 Rule 80 of CGST Rules, 2017 has been amended to insert following provisions- after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) Notwithstanding anything contained in […]

Table 14 of GSTR-9C – Reconciliation of ITC declared in Annual Return with ITC availed on expenses (F.Y. 2002-21)

413 ViewsTable 14 of GSTR-9C requires the taxpayer to furnish the reconciliation of ITC declared in Annual Return in Form GSTR-9 with ITC availed on expenses as per audited Annual Financial Statement or books of account. The table 14 is reproduced below for reference: The instruction to above table as given in Form GSTR-9C is […]

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