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Annual Aggregate Turnover Computation Methodology under GST

Goods and Services Tax : Annual Aggregate Turnover Computation Methodology-Article explains Calculation of Number of GSTR- 3B eligible or liable to filed, ...

November 9, 2020 6585 Views 0 comment Print

Significant Changes in GST Forms notified on 15th October, 2020

Goods and Services Tax : The Ministry of Finance on 15th October, 2020 notified various notifications incorporating various changes to the CGST Act and CGS...

October 21, 2020 7110 Views 1 comment Print

9 New changes in GST on the occasion of Navratri

Goods and Services Tax : et’s study 9 major updates in GST, which are important for the taxpayers to take note of. Due to future changes & implementation...

October 19, 2020 15513 Views 0 comment Print

Gist of Changes in GST Compliance – 15.10.2020

Goods and Services Tax : The Scheme of New returns was designed to be implemented by 1st Oct 2020 and accordingly the present scheme of GST return filing w...

October 19, 2020 4839 Views 0 comment Print

CBIC new Notifications – GST Returns & compliances

Goods and Services Tax : Consequent to the recommendations made by GST Council in its 42nd meeting held on 5th October,2020 the Govt. has issued a number o...

October 19, 2020 2070 Views 0 comment Print


Latest News


Composition Taxpayers can now file NIL statement through SMS

Goods and Services Tax : Goods and Services Tax Network (GSTN), the IT backbone of GST system, has launched the facility of filing of NIL statement for Com...

October 26, 2020 14175 Views 1 comment Print

Extend all due dates under GST- Solve Issues in GST

Goods and Services Tax : Association of Tax Practitioners, Ernakulam has made a representation to Principal Commissioner (GST) and highlighted Difficulty f...

October 21, 2020 31965 Views 11 comments Print

Due date extension without making GST Form CMP-08 available

Goods and Services Tax : GST Form CMP-08 - GST forms should be made available first and then the extension be granted and the limitation period for filing ...

July 24, 2019 30360 Views 5 comments Print

Some Replies received from GSTN for CMP-08 and GSTR-4

Goods and Services Tax : Problem reported: Concern regarding CMP-08 is not reflecting on return dashboard. Resolution: This is in reference to our telephon...

July 17, 2019 24216 Views 6 comments Print


Latest Notifications


CBIC extends due date of furnishing FORM GST CMP-08 for June 2022

Goods and Services Tax : Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022 – Notification No. ...

July 5, 2022 11313 Views 0 comment Print

Annual return Filing by composition taxpayers & Negative Liability in GSTR-4

Goods and Services Tax : Filing of Annual returns by composition taxpayers. – Negative Liability in GSTR-4 Filing of Annual returns by composition ta...

July 22, 2021 16188 Views 1 comment Print

GST Audit relaxation to SMEs to continue in FY 2019-20

Goods and Services Tax : Notification No. 79/2020 – Central Tax Dated: 15th October, 2020. For the financial year 2018-2019 and 2019-2020, every register...

October 15, 2020 85332 Views 0 comment Print

Due date to furnish CMP-08 & GSTR-4 extended for March Quarter

Goods and Services Tax : Notification No. 34/2020- Central Tax, dated 03.04.2020 -Extension of due date of furnishing statement, containing the details of ...

April 3, 2020 32463 Views 2 comments Print

CBIC extends last date to furnish FORM GST CMP-08 to 31.08.2019

Goods and Services Tax : CBIC extends the last date for furnishing Form GST CMP-08 Quarterly Statement (Quarter April -June 2019 of Part thereof) by Compos...

July 29, 2019 3090 Views 0 comment Print


Central Goods and Services Tax (Fourth Amendment) Rules, 2019

June 28, 2019 23016 Views 0 comment Print

Central Goods and Services Tax (Fourth Amendment) Rules, 2019 notified by CBIC vide Notification No. 31/2019 – Central Tax Dated 28th June, 2019. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 31/2019-Central Tax New Delhi, the 28th June, 2019 G.R.S. 457(E). – In exercise of […]

Draft Central Goods and Services Tax (Fourth Amendment) Rules, 2019

June 27, 2019 1155 Views 0 comment Print

Draft Central Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force on the date of their publication in the official gazette. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Draft Notification No. _/2019 – Central Tax New Delhi, the __ June, 2019 G.S.R (E). […]

Brief analysis of all CGST Rate Notification published in 2019

May 26, 2019 3576 Views 2 comments Print

Till date, Central Govt. have issued 10 notifications of Central Tax Rate. By these notifications, Govt. introduced the major changes in real estate sector, new composition scheme for service provider also. Here, you will find the detailed anyalysis of all these notifications in brief. Summary of Central Goods & Services Tax Tax Rate Notification published […]

Composition Scheme Under GST: Conditions, Advantages, Registration, Returns & Rates

May 24, 2019 6660 Views 4 comments Print

Eligibility for Composition Schemes Under GST: Taxpayer with Turnover limit up to 1.5Cr (In case of North-Eastern states and Himachal Pradesh, the limit is now Rs 75 lacs) can opt for Composition scheme voluntarily.

All About Composition Scheme under GST (Section 10)

May 10, 2019 32205 Views 8 comments Print

CA Dilip Kumar Bothra 1. What is composition levy under GST? Ans. The  composition levy is an alternative method of levy of tax designed for small taxpayers whose turnover is up to Rs. 1.5 Crore (s. 75 lakhs in case of few States). The objective of composition scheme is to bring simplicity and to reduce […]

Key highlights of GST notifications issued by CBIC on 23.04.2019

May 6, 2019 15447 Views 0 comment Print

Central Board of Indirect Taxes & Customs (CBIC) had recently issued series of notifications on dated 23.04.2019, specifying changes in the CGST Rules 2017 and relaxing the GST compliance burden on small businesses (composition dealers). Key highlights of the notifications are: Rule 138E of CGST Rules 2017, which, restricts generation of E-Way Bill for taxpayers […]

Summary of GST Circulars and Notifications issued in April 2019

May 4, 2019 27303 Views 0 comment Print

Objective: The objective of this document is to summarize all the updates of GST (Notifications, Circulars, other amendments and updates) in one place. 6 Central tax notifications, 1 corrigendum for the Central tax rate notification, 5 Central tax circulars and 1 Removal of difficulty order were issued during the month Apr’19.  The same are being […]

GST Statement / Return to be filed by 6% Composition dealers

April 25, 2019 12498 Views 0 comment Print

Special procedure for person paying tax under section 10 or availing benefit of Notification No. 2/2019-Central Tax (Rate) dated 07th March 2019 The Central Board of Indirect Taxes and Customs, vide notification no. 21/2019 – Central Tax dated 23rd April, 2019 has laid down special procedure to be followed by specified categories of persons. Specified person […]

Relief to service suppliers under new GST Composition Scheme

April 25, 2019 2793 Views 0 comment Print

Quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate) {N/N 21/2019 -CT dt 23/04/2019} Notifies the registered persons paying tax under the provisions of section 10 of the said Act or by availing the benefit of notification of the Government of India, Ministry of […]

Gist of GST Notifications, Circulars and order dated April 23 2019

April 25, 2019 2286 Views 1 comment Print

Gist of Notifications, Circulars and removal of difficulties order issued dated 23rd April, 2019 Notification No. 20/2019-Central Tax :- Revocation of cancellation of registration & Quarterly Statement All Returns due for the Period from the date of order of cancellation of registration till date of the order of revocation of cancellation (from the effective date […]