Reference: CBEC-20/16/05/2021-GST/1552 dated 02.11.2021 Rule 86A of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as “the…
By, SHRI SHAILESH P. SHETH, ADVOCATE , M/S. SPS LEGAL The Goods and Services Tax (GST) cannot be expected to be completely…
By, Mr. S. Kannan B. Com., LL.B When the GST Commissioner, extend time limit, to furnish details of inward supply,…
By, Mr. MANOJ NAHATA, FCA, DISA (ICAI) The doctrine of “Lex non Cogit Ad impossibilia” is an age-old maxim used…
By CA RAJENDER ARORA, CA in Practice, Delhi The GSTR-1 and GSTR-3B for the Month of September that are to…
Source : GSTN/ News and Updates dated 17.10.2021 1.As per Section 16(4) of CGST Act, 2017, no taxpayer shall take…
The Central Board of Indirect Taxes and Customs (CBIC) on 20.09.2021 issued the following clarifications: Circular No. Title / Query…
Rule 36 of CGST Rules, 2017 was amended vide Notification No. 49/2019-Central Tax dated 09.10.2019 to insert sub-rule (4) as…
Input Tax Credit under Section 16 (2) The Etymology of Double/Triple Jeopardy (???) Informally, it is called the “Double Whammy”…
Article by, Mr. CA Sudhir Halakhandi Sudhirhalakhandi@gmail.com By extending the dates of GST and tax audit, the government has given…
