Important due dates for the GST Returns in the Month of January 2022 Form to be filedPeriodWho should file?GSTR 7December 2021GSTR 7 is a return to be filed by the persons who are required to…

Definitions of Goods under GST Supply of lottery has been treated as supply of “goods” under the Central Goods and Services Tax (CGST) Act, 2017. Section 2 (52) of the Act defines “goods” to include…

CBIC vide Notification No. 40/2021- Central Tax dated 29.12.2021 has extended the due date of GST Returns GSTR-9 and GSTR-9C upto 28.02.2022 which was 31.12.2021 earlier. Various Representations submit by various Tax Associations to extend…

The Central Government vide Notification No. 38/2021-CT dated 21.12.2021 has notified January 1, 2022 as the implementation date for Rule 10B of CGST Rules, 2017. In the said rule, it is mandatory for the registered…

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.2/2017-Central Tax (Rate) G.S.R. (E).- In exercise of the…

Following are the highlights of Notification No. 39/2021 – Central Tax Dated: 21st December, 2021 which will come into effect from 01.01.2022 Section 7 of the CGST Act shall be amended retrospectively w.e.f 1st July, 2017…

Some important questions regarding Accounts and Records Under GST Q 1. Where should we maintain the Records? Section 35 of the CGST Act and “Accounts and Records”  Every registered person shall keep and maintain, at…