The CBIC has issued a clarification regarding GST fake invoices frauds. The move aims at curbing the GST frauds reported since the implementation of the new tax regime to the country. So far, the Board has booked about 1...
The CBIC has notified Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020 which seeks to amend Central Goods and Services Tax Rules, 2017 vide Notification No. 94/2020 dated 22/12/2020. Highlights o...
The CBIC has notified Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020 which seeks to amend Central Goods and Services Tax Rules, 2017 vide Notification No. 94/2020 dated 22/12/2020. The said Rul...
Auto Populated details in Form GSTR 3B: GSTN has now enabled auto-population of system computed details in Form GSTR-3B (filing their Form GSTR-1 on monthly basis), from November 2020 Tax Period onwards. The sa...
Facility to file annual return in Form GSTR-9 for FY 2019-20 is now available for the taxpayers whose table 8A computation has been completed. The CBIC has notified that GST Annual Return is voluntary if tu...
A. Eligibility and Opting for the scheme What is “Quarterly Returns with Monthly Payment (QRMP)” Scheme? QRMP scheme is for small taxpayers to file their FORM GSTR-1 and FORM GSTR-3B returns on...
The Goods and Service Tax Network (GSTN) has enabled the option for opting for quarterly filing of GST returns under the quarterly return with the monthly payment (QRMP) scheme. The GSTN announced that for the small ...
The CBIC has notified the waiver of penalty for non-compliance to QR code provisions if compiled by April 01, 2021 for default during the period December 1, 2020 to March 31, 2021 vide Notification No. 89/2020 date...
In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is to be blocked, in case the taxpayer fails to file their returns in Form GSTR-3B or Statement in Form CM...
The Madhya Pradesh High Court held that the only mode prescribed for communicating the show-cause notice is by way of uploading on the website of the revenue and not through Email. The petitioner, Akash Garg challeng...
