Covers GST return rectification, GSTR-1A, Circular 170/02/2022-GST, ECRRS, IMS and the evolving framework for ITC reporting and corrections.
For quick and easy movement of goods across India without any hindrances, the concept of check-posts that existed in the earlier regime was abolished in GST. However, within a year of GST introduction, the concept of the E-way bill was introduced which is a document to be carried by the person in charge of conveyance, […]
We all have got an abundance of opportunities to enhance our skills in this pandemic. GSTN also has taken due benefit of the same by adding new functionalities on the portal, most prominent being enabling of form GSTR 2B. In the 39th Council meeting held on 14.03.2020, Shri Nandan Nilekani addressed the system related issues […]
In part I of the article we have discussed, Key consideration to comply within the timelines for FY 2019-20. In this part, i.e. Part II of this article we would discuss Procedures to be followed for the compliance of above-mentioned consideration and Practical challenges/caution to comply with the above-mentioned provisions. I. Procedures to be followed for […]
We are all aware that COVID 19 pandemic has a great impact on the economy and non-compliance under any tax law due to cash flow has led to the payment of interest, late fee, and penalty. Generally, September is the compliance month for tax laws such as Income tax or GST law (previous financial year […]
In this article, we will have an in-depth analysis on purpose of circular issued under GST law and their binding value on Assessee, department and courts.
