Today is last date to file GSTR 3b for the month of January 2019 and GST portal is not working since morning. It was expected that GST council may extend the Due date of filing…

There are high provisions under GST for returns, tax payments, and details to be submitted by registered persons which cannot be complied with by small suppliers and manufacturers.  A composition scheme under GST has been…

The Provisions of GST (Amendment) Act 2018 have been made applicable from 1st February 2019. Below is the gist of the amendments made thereon : 1. Definitions i. Central Board of Excise & Customs (CBEC) has been substituted…

Debit Notes in GST is an altogether different concept from the earlier practices. Under the GST Law, the debit note or a supplementary invoice is a convenient and legal method by which the value of…

CBIC extends the time limit for furnishing the FORM GSTR-7 return by a registered person required to deduct tax at source under GST Law for the month of January, 2019 till the 28th day of…

The criteria for setting off of Input Tax Credit (ITC) has been changed under GST thru Central Goods & Services Tax (Amendment) Act 2018, which has been made effective from 1st February 2019. As per old rules, following was…

Central Goods & Services Act, 2017(hereinafter to be referred as ‘CGST Act, 2017’) and Integrated Good & Services Act, 2017(hereinafter to be referred as ‘IGST Act, 2017’) vide Section 9(4) and Section 5(4) respectively levied…