Goods and Services Tax : This chapter outlines the principles and policies of audits conducted under CGST Act, 2017 and rules made thereunder, viz., CGST R...
Goods and Services Tax : जानिए जीएसटी अधिनियम 2017 में ऑडिट प्रक्रिया कैसे क�...
Goods and Services Tax : Discover essential steps to ensure precise filing of GSTR-9 & GSTR-9C, safeguarding against GST audit queries. Stay compliant and ...
Goods and Services Tax : Explore key concerns in GST audit and adjudication, from scrutiny challenges to show cause notices. Learn how CBIC can make the pr...
Goods and Services Tax : Discover intricacies of GST audit – from types and forms to procedures involved. Explore Section 65 and Section 66 audits, notic...
Goods and Services Tax : U.P. Tax Bar Association requests Finance Minister for extension of GST Annual Return filing deadline due to ongoing proceedings a...
Goods and Services Tax : This model GST Audit Manual is intended to be developed as a comprehensive document which would be helpful for the audit officer...
Goods and Services Tax : Empanelment of Chartered Accountants/Chartered Accountant firms/Cost Accountants/Cost Accountant firms for Special Audit of GST re...
Goods and Services Tax : This course covers all the provisions related to GST Audit & Assessment in a very easy and simple way with live practical exam...
Goods and Services Tax : Tax Bar Association, Bhilwara has made a Request to extend due date for submission of FORM GSTR-9, GSTR 9A and GSTR 9C under GST f...
Goods and Services Tax : Explore the Rajasthan High Court's judgment on CGST audit rights post registration cancellation under Section 65. Detailed analysi...
Goods and Services Tax : Explore the Madras High Court judgment on CGST authorities' audit powers under Section 65, clarifying conditions when audits can p...
Goods and Services Tax : In S.P.P. Silks vs State Tax Officer, Madras HC directs order be treated as SCN, highlighting flaws in audit-based GST order, stre...
Goods and Services Tax : Analysis of Tvl. Raja Stores Vs Assistant Commissioner (ST) ruling by the Madras High Court. Learn why a GST audit can't be conduc...
Goods and Services Tax : Petitioner challenged SCN based on GST audit report contending that certain observations made in audit report to which petitioner ...
Goods and Services Tax : Detailed guidelines for conducting GST audits in Maharashtra, including desk review, team formation, and audit monitoring for FY 2...
Goods and Services Tax : Government of Karnataka issued a circular outlining measures for effective GST audit and revenue optimization. The circular highli...
Goods and Services Tax : Extension of period for completion of Audit as per the proviso to sub-section (4) of section 65 of the WBGST Act, 2017 for the per...
Goods and Services Tax : Due date for furnishing annual return in FORM GSTR-9 & self-certified reconciliation statement in FORM GSTR-9C for the financi...
Goods and Services Tax : TNGST Commissioner exempts the registered person whose aggregate turnover in the financial year 2020-21 is upto two crore rupees, ...
Sales: 1. While filing GSTR-1, we may also have wrongly quoted some of our customers GSTIN. Correct it before September, 2018 Return by Submitting online Debit note. 2. Matching All returns with GST3B Summary with GST1 Sales. 3. Tax on sale of Used Motor Vehicles : Three types of taxes during the year. For vehicles […]
Arjuna, everywhere the hustle and bustle of Income Tax Audit is being seen. In amidst of it Lord Ganesha has arrived with GST Audit Report. Also, on 13th Sept, 2018 the GST Department has issued some notifications for amending the GST law.
The Central Board of Indirect Taxes and Customs, vide notification no. 39/2018 – Central Tax dated 4th September, 2018, has notified the format of annual return for the normal taxpayer in FORM GSTR – 9. The significant point to be noted here is that since the Goods and Service Tax was introduced in India on […]
As per proviso to rule 80 of the Central Goods and Service Tax Rules, 2017, read with section 44 (1) of the Central Goods and Service Tax Act, 2017, the person paying tax under section 10 i.e. composition taxpayer need to furnish an annual return in FORM GSTR-9A. The composition taxpayer needs to furnish the […]
The Central Government has issued the various Notifications on 13.09.2018 related to the Provisions of TDS, TCS and Form-9C. In this article we will see the detailed analysis of the Notification and we will also discuss about Search by PAN” option under “Search Taxpayer” Tab in pre login mode. 1. The Central Government has notified […]
1. What is an ‘Anti-profiteering’ activity? The suppliers of goods and services should pass on the benefit of any reduction in the rate of GST on such supplies or the benefit of input tax credit to the recipient by way of commensurate reduction in prices. The wilful action of not passing of such above said […]
TDS and TCS provisions have been introduced in GST vide notifications issued on 13-09-2018. Further reconciliation statement GSTR-9C has been introduced for registered persons having annual turnover more than 2 crore. This article attempts to analyse the notifications issued on these subjects
Hello friends greetings for the day, in the current article we will discuss about non availability of input tax credit under GST As per section 17 of CGST Act, there are certain conditions under which input tax credit is not available and we will discuss each and every scenario and exception thereto. As per Section […]
CBIC notifies that Section 51 of the CGST Act (provisions related to TDS) will come into force w.e.f 01.10.2018 vide Notification No. 50/2018 – Central Tax Dated: 13th September, 2018 Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs New Delhi Notification No. 50/2018 – Central Tax Dated: […]
CBIC notifies FORM GSTR – 9C – Reconciliation Statement & Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit vide Notification No. 49/2018 – Central Tax Dated: 13th September, 2018. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes […]
