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GST Implication on Corporate Social Responsibility

GST Implication on Corporate Social Responsibility Provisions of the Companies Act, 2013 mandates compulsory corporate social expenditure for a specific class of companies. Currently, as the entire...

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GST on Services Supplied by the Government

GST on services supplied by the Government It is a general assumption that supplies made by the Government are mostly exempted services or Goods and Service Tax is payable by the recipient under the...

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GST Due Date Extension – COVID-19

GST Due Date Extension – COVID-19 The Central Board of Indirect Taxes and Customs, vide variou notification published on 24th June 2020, notified multiple reliefs in the form of extension of due dates...

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Filing of NIL Form GSTR-1 return via SMS

Filing of NIL Form GSTR-1 return via SMS From 8th June 2020, the Central Board of Indirect Taxes and Customs has successfully implemented the facility of filing of NIL statement of Form GSTR-3B via...

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Form GST ITC-02A

Form GST ITC-02A Form GST ITC-02A is used, by the registered person having multiple business places within a State/ Union territory, for transferring Input Tax Credit from the transferor entity to the...

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Filing of TDS and TCS credit received on GST portal

Filing of TDS and TCS credit received on GST portal TDS and TCS credit received is one of the filing options available on the GST portal under the ‘Returns’ tab. The taxpayer whose TDS is deducted or...

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Form GSTR-4 Due Date Extension

Form GSTR-4 Due Date Extension Form GSTR-4 is a quarterly GST return that must be filed by a person enrolled under the GST Composition Scheme. The time limit to file GSTR-4 annual returns for the...

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GST rate on alcohol-based hand sanitizers

GST rate on alcohol-based hand sanitizers As per the current scenario, with the outbreak of pandemic COVID-19, the hand sanitizer market is in the blooming era. With the tremendous increase in demand,...

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Blocked Input Tax Credit – Rule 86A

Blocked Input Tax Credit – Rule 86A The main objective of introducing the ‘Goods and Services Tax’ is a seamless flow of input tax credit at each stage. However, with the passing times, various...

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GST E-invoicing – Recent Amendment

GST E-invoicing – Recent Amendment E-invoicing under Goods and Services Tax is an electronic invoicing system through which the invoices will be uploaded by the specified class of registered person and...

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Re-crediting order under GST

Re-crediting order under GST If the proper officer rejects (whether wholly or partially) the refund claim filed by the applicant. Then, in such case, the proper officer is required to issue an order...

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Amendment to GST registration process

Amendment to GST registration process Recently, the CBIC, i.e. Central Board of Indirect Taxes and Customs came up with notification no. 62/2020- Central Tax dated 20th August 2020. The notification...

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Deficiency Memo

Deficiency Memo If the applicant’s refund application contains some deficiency, the proper officer is required to communicate such deficiency by electronically issuing Form GST RFD-03. Form GST RFD-03...

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Late Fee Reduction under GST

Late Fee Reduction under GST  For the first time, in the 40th GST Council meeting held on 12th June 2020, the council recommended late fee reduction/ waiver with respect to delay in filing Form GSTR-3B...

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Highlights of 41st GST Council Meeting

Highlights of 41st GST Council Meeting The focus area of the 41st GST Council Meeting, held on 27th August 2020, was the only shortfall of GST compensation and ways to compensate the states for the...

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GSTR-2B – Auto-drafted Input Tax Credit Statement

GSTR-2B – Auto-drafted Input Tax Credit Statement Recently, the Central Board of Indirect Taxes and Customs has launched Form GSTR-2B. Form GSTR-2B is a static auto-drafted statement which contains...

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Interest on Delayed Payment of GST

Interest on Delayed Payment of GST Recently, by enacting the proviso to section 50(1) and making it effective prospectively, the matter of interest on delayed payment of GST again gained the limelight....

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Applicability of GST on electrically operated vehicles

Applicability of GST on electrically operated vehicles With an aim to decrease the pollution, the Government is vastly promoting the manufacture and use of electrically operated vehicles in India....

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GST registration through MCA portal

GST registration through MCA portal Recently, new functionality is enabled through which the person can apply for Goods and Services Tax (GST) registration while applying for incorporating the company...

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GST PMT-09

GST PMT-09 Form GST PMT-09 is a GST challan which is used to transfer wrongly paid amount from one head to another head in the Electronic Cash Ledger. The present article briefly explains Form GST...

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