GST

GST Clarifications on Debit Notes, Refunds, and Physical copy of invoices (Circular No. 160/16/2021-GST dated 20th September 2021) A claim of ITC in respect of debit notes The date of issuance of debit notes is […]

GST sections amended in Finance Act 2021 yet to be notified   Finance Act 2021 made around sixteen amendments which include insertions and substitutions made in the CGST Act 2017 as well as the IGST […]

Aadhaar Authentication under GST   CGST Notification no. 17 dated 23rd March 2020 – Aadhar authentication was made mandatory for individual taxpayers Proprietorship Proprietor Partnership Firm Partner Hindu Undivided Family Karta CGST Notification no. 18 dated […]

45th GST Council Meeting was held on Friday, 17th September 2021 at Lucknow under the Chairmanship of Finance Minister Nirmala Sitharaman. After the breakout of the COVID-19 pandemic, GST Council met for the first time […]

GSTR 1 Late Fees Taxpayers who are registered under GST are required to furnish prescribed GST returns within the notified due dates for the tax period. Provisions of section 47 are invoked when registered taxpayers […]

GST Form DRC-03 Overview GST Form DRC-03 is a voluntary tax payment form whereby the taxpayer can make the payment voluntarily or in response to the show-cause notice issued by Government Department. GST Form DRC-03 […]

44th GST Council Meeting was conducted on Saturday,12th June 2021. Within a span of 15 days, the Council met for a virtual meeting again to discuss the rate cut on COVID essentials under the Chairmanship […]

GST Due Dates extended due to COVID Non-QRMP Taxpayer (Regular Taxpayer filing monthly returns in GSTR 1 & GSTR 3B) QRMP Taxpayer (Regular Taxpayer filing quarterly returns in GSTR 1 & GSTR 3B ) Composition […]

43rd GST Council Meeting was held on Friday,28th May 2021.  Finance Minister Nirmala Sitharaman chairs the virtual meeting which was held after a gap of more than seven months.  The last GST Council Meeting i.e […]