Input Tax Credit eligibility and its restriction
The provision for Input Tax Credit (ITC) is given under Chapter V of CGST Act, 2017. Section 16 : Eligibility…
Category: GST Article
Gist of GST Articles
Clerical mistake in Part-B of e-way bill is excused
The appellant M/s. K.B. Enterprises, a registered tax payer is engaged in the supply of a taxable goods. One particular…
GST Forms Updated as on 04.12.2019
Sr. No. Forms Available for Description of Forms 1. REGISTRATION 1 FORM GST REG-01 For Taxpayer Application for Registration 2…
Preparedness for the new changes in GST
GST is a two years and six months’ old law now. It is still evolving and developing. Various amendments in…
E-Invoicing under GST w.e.f 01.04.2020
E-Invoicing is mandatory w.e.f. 01.04.2020 for a person with a turnover of Rs.100 Crores and above. The Government has notified…
GST completed two years since implementation
GST completed two years since its implementation from 01.07.2017. Initially the GST was proposed to be implemented from 01.04.2010. However,…
Services covered under Reverse Charge Mechanism (RCM) under GST
Section 9(3) of CGST Act, 2017 provides that “The Government may, on the recommendations of the Council, by notification, specify…
Some sources from where one can get tax updates on GST
Needless to mention that there are number of Notifications, Circular, Advance ruling, High Court judgments, Supreme Court Cases etc. These…
Some points regarding Sabka Vishwas (Legacy Dispute Resolution)
The Central Government has introduced as scheme called SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019. This scheme came into effect…
One month time left out to reconcile GSTR 2A of 2018-19
One month time left out to reconcile books of account of F.Y. 2018-19 to ensure that maximum Input Tax Credit…