GST Articles – Page 7

Major changes recommended by GST Council with comments thereon

Yesterday the GST Council met in Goa and has recommended changes in wide variety of items. Rates of many goods…

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Actions to be taken before filing GSTR 3B/GSTR 1 for September 2019

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As per CGST Act and rules, the last date for doing certain adjustments is the due date for filing GSTR…

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Revised Compliance needed for form ITC 04 for Principal sending goods to Jobworker

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On 31st August 2019, the CBIC via tweet had confirmed that ITC 04 for July 2017 to March 2019 had…

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Requirement to file ITC 04 waived off for period from July 2017 to March 2019

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Form GST ITC 04 is a quarterly statement required to be filed by Principal Manufacturer in respect of: Goods dispatched…

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July GSTR 3B due date extended, Blocking of E Way Bill portal for non-filers deferred

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As some taxpayers were facing issues of portal unavailability for filing GSTR 3B of July 2019, it has been announced…

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Important change relating to payment of interest on delayed filing of GSTR 3B

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Section 50, when read with other provisions of the CGST Act, which relate to payment of tax, filing of GSTR…

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Circular issued to clarify various types of Post supply discounts

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As per Section 15 (3) (b) of the CGST Act, a post supply discount can be reduced from the value…

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New due dates for GST Returns, ITC 04, changes in rules and GSTR 9 form notified

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The CBIC has issued multiple notifications indicating various changes such as due dates for filing GSTR 1 and GSTR 3B…

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Latest changes announced by GST Council

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Many major changes have been announced at the latest GST Council meeting, relating to National Anti-Profiteering Authority, E-Invoicing, New Return…

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Clarifications issued in respect of GSTR 9 Annual Return

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The Central Board of Indirect taxes and Customs (CBIC) has issued a press release clarifying on various aspects of GSTR…

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