GST Vidhi | GST Articles

15/12/2024

The advisory underscores the importance of proper reconciliation of ITC data between GSTR-2B, GSTR-3B, and books of accounts

05/12/2024

The applicability of GST on membership fees and other charges collected by RWAs often raises questions among stakeholders

26/11/2024

The Invoice Management System (IMS), introduced on the GST Portal in October 2024, is a new facility aimed at enhancing compliance and transparency in managing invoices.

14/11/2024

What is a Works Contract? GST Rates Applicable to Works Contracts

10/11/2024

Overview of Section 128A and Waiver Scheme and Advisory of November 8, 2024: Procedural Updates for SPL Forms and New Deadlines

06/11/2024

What is Form GST DRC-03A? Who Can Use Form GST DRC-03A? Steps for Filing Form GST DRC-03A

11/05/2024

Effective from April 1, 2025, all taxpayers with an Annual Aggregate Turnover (AATO) of ₹10 crores and above will be required to report e-invoices on the Invoice Registration Portal (IRP) within 30 days from the date of the invoice

25/10/2024

The GST regime places significant emphasis on transparency and accurate reporting of taxpayer information. One such requirement is the furnishing of valid bank account details under Rule 10A of the Central Goods and Services Tax (CGST) Rules, 2017

22/10/2024

GST Liability on Corporate Guarantee: One-Time Payment under Reverse Charge Mechanism

19/10/2024

The Goods and Services Tax Network (GSTN) has recently issued several important advisories to streamline compliance, improve accuracy in tax filing, and introduce new features

17/10/2024

This article will explore the recent GST notifications governing the purchase of metal scrap, offering an easy-to-understand breakdown of the rules for registered and unregistered dealers.

12/10/2024

Procedure to File FORM GST SPL-01 and FORM GST SPL-02 for closure of proceedings under section 128A in respect of demands issued under section 73

10/10/2024

Arbitration: A Brief Overview and GST Applicability on Arbitration Fees

08/10/2024

What is Renting? GST on motor vehicle renting services

10/01/2024

GST under RCM on fees or remuneration paid to Director

29/09/2024

Restored archived GST return data on the Common Portal in response to widespread requests from the trade community

25/09/2024

Archival of GST Returns data on GST portal

25/09/2024

Invoice Management System (IMS)

22/09/2024

GST on Waste Collection, Treatment, and Disposal (Detailed Overview with Reference to the Advance Ruling)

14/09/2024

Role of Indian Advertising Agencies and Concerns Faced by Indian Advertising Agencies

09/09/2024

What is a Composite Supply? What is a Mixed Supply? Key Differences Between Composite and Mixed Supply

09/07/2024

GST ON OLD AND USED REFURBISHED MOTOR VEHICLES

03/09/2024

Detailed Overview of the Invoice Management System (IMS) under GST

01/09/2024

What is E-Invoicing? How Does E-Invoicing Work? Main Parts of an E-Invoice / Who Needs to Use E-Invoicing / Timeline for Implementing E-Invoicing

29/08/2024

What is Transfer of Development Rights?, What is Floor Space Index (FSI)?, Meaning of Joint Development Agreement

25/08/2024

Introduction to GST and Its Application to Legal Services

24/08/2024

Reporting Opening Balance in RCM ITC Statement

22/08/2024

What Are Courier Services? Classification of Courier Services / Input Tax Credit for Courier Services

20/08/2024

Rule and Procedure to Generate Eway Bill, Transportation of Goods for which E-way Bill is not Required

19/08/2024

Legal Framework Under the Transfer of Property Act, 1882, Scope of Exemption, Eligible Entities, Conditions for Exemption

18/08/2024

Definition of Renting / GST Applicability / GST on Renting Residential Properties

15/08/2024

Applying para 2(g) of Instruction No. 01/2023-24-GST (Inv.) dt. 30-3-2024 in Audit matters- reg.

15/08/2024

Instruction No. 01/2024-GST, CBIC, May 30, 2024

15/08/2024

What Does Rule 55(5) Say / Goods sent in batches or lots

12/08/2024

Key Guidelines for the Special Drive

09/08/2024

This article provides a detailed guide on the transfer of ITC using FORM GST ITC-02

06/08/2024

What Are Liquidated Damages? Key Characteristics of Liquidated Damages / Tax Implications under GST

06/08/2024

What Are OIDAR Services? Taxability of OIDAR Services / Compliance Requirements for OIDAR Service Providers

01/08/2024

This comparative analysis of section 73/74/74A simplifies and help taxpayers to understand their obligations and rectify issues efficiently

29/07/2024

Key Features of Section 74A / Penalty Provisions Under Section 74A / Additional Provisions

27/07/2024

Background of Section 16Section 16 - Eligibility and conditions for taking input tax credit (With Amendments)

26/07/2024

Key Changes in Central Goods and Services Tax (CGST) by Finance Bill - 2024

23/07/2024

Overview and Types of Audit Under GST - Audit by Department and Special Audit

18/07/2024

RoSCTL Scheme and Its Objective, Scope, Key Features and Benefits

17/07/2024

Merchandise Exports from India Scheme (MEIS) - Introduction, Objectives and Key Features of MEIS

16/07/2024

Input Service Distributor (ISD) is a taxpayer, typically a head office or a management office, which receives invoices for services used by its branches or units

16/07/2024

GSTR-1A is an additional form under GST, which allows taxpayers to rectify or amend the details of outward supplies that were either missed or incorrectly reported in GSTR-1

12/07/2024

The Ministry of Finance issued Circular No. 225/19/2024-GST to clarify issues related to the taxability and valuation of services for providing corporate guarantees between related persons

09/07/2024

Composite Supply: Electricity and Property Renting Vs. Supply as Pure Agent

28/06/2024

Indian Upcoming Budget 2024: Aiming for Economic Stability and Growth

25/06/2024

What is a Credit Note? When to Issue a Credit Note? Essential Components of a Credit Note:-

24/06/2024

What is a Debit Note? When to Issue a Debit Note? Key Details to Include in a Debit Note

23/06/2024

Who Needs to Register for GST? A Clear Guide

22/06/2024

Recommendations of the 53rd GST Council Meeting

22/06/2024

Section 20: Manner of Distribution of Credit by Input Service Distributor

21/06/2024

Eligibility To Claim ITC on Inputs Sent for Job Work and Related Provisions

14/06/2024

Availability of Credit and Reversal of Credit in Special Circumstances

14/06/2024

Apportionment of Credit And Blocked Credits: Section 17(5)

12/06/2024

Who Can Claim Input Tax Credit? Conditions to Claim Input Tax Credit

02/06/2024

What Is Composition Scheme, Eligibility Criteria for the Composition Scheme, Tax Rates Under the Composition Scheme

25/05/2024

What is meaning of RCM? Supplies of goods OR services under reverse charge mechanism

22/05/2024

Who Is Required To Furnish Annual Return, Due Date Of Furnishing Annual Return, From Of Annual Return

18/05/2024

What is IEC, Pre-Requisites for Applying for IEC and Documents Required for Register IEC Code

17/05/2024

Time Limit To Issue E-Invoice In Case Of Supply Of Goods OR Supply Of Service And GST Advisory On E-Invoicing

15/05/2024

Scheme of levy GST on Storage and Warehousing Services and Input Tax credit to recipient of storage and warehousing service

09/05/2024

Refund Voucher Under Goods and Services Tax and Its Content

09/05/2024

Receipt Voucher Under Goods and Services Tax and Its Content

09/05/2024

Payment Voucher Under Goods and Services Tax and Its Contents

07/05/2024

Time limit of issuing Tax Invoice / Contents of Invoice / Manner of Issuing Invoice

07/05/2024

Who Can Claim Input Tax Credit Of Tax Paid On General Insurance, Servicing, Repair and Maintenance Service

06/05/2024

Manner Of Claiming Refund Of The IGST Paid On Export Of Goods - Rule and Procedure

05/05/2024

What is QRMP? Eligibility to Opt QRMP / Manner of Opting QRMP Scheme

05/05/2024

What is Deemed Exports? Services Covered Under Deemed Exports - Complete Analysis

05/05/2024

Who is Merchant Exporter? Condition for claiming exemption of concessional rates of tax / Refund in case of Merchant Exporter

04/05/2024

Meaning of Inverted Duty Structure / Pre-Condition to Claim Refund / Formula of Refund / Documents Required