Challenge Validity of Section 16(4) of CGST Act, When Time Extend to Claim ITC on Inward Supply Is in Force
By, Mr. S. Kannan B. Com., LL.B When the GST Commissioner, extend time limit, to furnish details of inward supply,…
Category: GST Article
Gist of GST Articles
Article on “audit” conducted by the GST department under Section 65 of CGST Act, 2017.
From the Desk of B.S.S.Rao B.S. Seethapathi Rao, Tax Consultant, Kakinada. Dated.16.10.2021. Article on “audit” conducted by the GST department…
Doctrine of Impossibility – A Tool of Defense in Taxation Matters
By, Mr. MANOJ NAHATA, FCA, DISA (ICAI) The doctrine of “Lex non Cogit Ad impossibilia” is an age-old maxim used…
FY20-21: What is due Date for Amending GSTR-1 & Availing ITC?
By CA RAJENDER ARORA, CA in Practice, Delhi The GSTR-1 and GSTR-3B for the Month of September that are to…
REMISSION OF DUTIES AND TAXES ON EXPORTED PRODUCTS (RoDTEP) SCHEME UNDER FOREIGN TRADE POLICY
By Mr. Ramesh Chandra Jena, Advocate Export Promotion Scheme under Chapter 4 of the Foreign Trade Policy 2015-20 is having…
GST Appeals – Can Pre-deposit be paid from Credit Ledger?
By Vijay Kumar Note : This article was first published in Tax India Online (TIOL) which is One Stop Destination…
FAQ on September GSTR-3B issues
By Mr. C.A. Arup Dasgupa. FCA, CS, IFRS, Kolkata, West Bengal Email id : dgarup@gmail.com phone : 98315 03290 FAQ…
Ease of doing … courtesy Lucknow (Lukhnau)
By CMA Anil Sharma Practicing Cost Accountant Adaab…. 45th GST council meeting. 45th GST council meeting held at Lucknow, a…
Circular No. 162/18/2021-GST dated 25.09.2021 providing clarification on Relevant date for refund in respect of transactions considered as Inter State instead of Intra State supply or vice versa
Circular No. 162/18/2021-GST dated 25.09.2021 provides clarification in respect of refund under Section 77 of the CGST Act/ Section 19…
Gist of Circulars issued by CBIC on 20.09.2021
The Central Board of Indirect Taxes and Customs (CBIC) on 20.09.2021 issued the following clarifications: Circular No. Title / Query…