Impact of Changes on 01-01-2020 on GST in J&K and Ladakh:
Note: 1. Jurisdictional tax officer of transferor and transferee state should should be informed about transfer of ITC along with copy of ITC and the […]
Implications of Notification 01/2020 dated 01-01-2020 on the various GST related provisions of Finance No. 2 Act 2019
Finance No.2 Act 2019 was enacted on 01-08-2019. GST related amendments are […]
There are few validation issues in ANX-1
1. State once selected in 3A of ANX-1 reappears in next selection also
2. Rate once selected also reappears in next selection too
3. Non marking of supply u/s 7 of […]
Introduction of New Returns Scheme:
A PPT by CA Vinamar Gupta. In this PPT he has covered the provisions related to new return of GST.
You can download it from the following link.
3rd Revised PPT on New R […]
Extension of Date of Filing GSTR 9 and 9C
Date for GSTR 9 and 9C for 2017-18 has been extended to 31-1-2020. Earlier Extensions for GSTR 9 and 9C are as under:
Area-based Excise Duty exemption does not cover exemption from Education Cess, NCCD
Analysis of Unicorn Industries [2019] 112 taxmann.com 127 (SC) 6-12- 2019
When a particular kind of duty is exempted, other […]
Introduction:
1. As per Rule 138E, non furnishing of CMP-08 for 2 consecutive quarters shall result in blocking of E way bill for Composition Dealers. CMP-08 for April to June 2019 was required to be filed till […]
Master Circular on refund
Circular No. 125/44/2019 – GST dated 18-11-2019: The circular aims at automating the entire refund process. Many a new concepts and procedures for refunds have been laid. At the same […]
Introduction:
Circulars are meant to clarify and simplify the law, but this has rarely been the case with GST circulars which though have, in their earnest attempt tried to explain the law have resulted in […]
Punjab and Haryana High Court has allowed all the tax payers to file or revise TRAN returns by 30-11-2019
In a landmark Judgment by Punjab and Haryana High Court on 4-11-2019 in Adfert Technologies (P.) Ltd, […]
AAR of Santosh Distributors Kerala: Reimbursement of discount is taxable:
Although Circular No. 105 dated 28-06-2019 has been withdrawn by Circular No. 112 dated 3-10-2019. But the ghost of Circular is not yet […]
New Functionality for IGST set off wef 11-06-2019
As per pronouncement made by GSTN, the manner of utilization of ITC as per Rule 88A which was suspended vide Circular No. 98 dated 23-04-2019 till the the new […]
In the last of couple of days we have witnessed press note on clarification on Annual Return and also number of technical publications issued by ICAI. So our understanding of annual return is still a work in […]
Introduction:
The purpose of this article is to provide comprehensive analysis of GSTR-9. It starts with discussion on basic legal provisions. Then it provides some “Important aspects of GSTR-9” . It further […]
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Read InterviewCA Vinamar Gupta wrote a new post, Impact of Changes on 01-01-2020 on GST in J&K and Ladakh 1 week, 6 days ago
Impact of Changes on 01-01-2020 on GST in J&K and Ladakh:
Note: 1. Jurisdictional tax officer of transferor and transferee state should should be informed about transfer of ITC along with copy of ITC and the […]
CA Vinamar Gupta wrote a new post, Implications of Notification 01/2020 dated 01-01-2020 1 week, 6 days ago
Implications of Notification 01/2020 dated 01-01-2020 on the various GST related provisions of Finance No. 2 Act 2019
Finance No.2 Act 2019 was enacted on 01-08-2019. GST related amendments are […]
CA Vinamar Gupta wrote a new post, There are few validation issues in ANX-1 3 weeks, 6 days ago
There are few validation issues in ANX-1
1. State once selected in 3A of ANX-1 reappears in next selection also
2. Rate once selected also reappears in next selection too
3. Non marking of supply u/s 7 of […]
CA Vinamar Gupta wrote a new post, Download PPT on Introduction of New Returns Scheme 1 month ago
Introduction of New Returns Scheme:
A PPT by CA Vinamar Gupta. In this PPT he has covered the provisions related to new return of GST.
You can download it from the following link.
3rd Revised PPT on New R […]
CA Vinamar Gupta wrote a new post, Petitioner can not escape liability where GSTR-1 filed but GSTR 3B 1 month ago
Petitioner can not escape liability where GSTR-1 filed but GSTR 3B not filed
Held by Madhya Pradesh High Court in Kabeer Reality (P.) Ltd. On 21-11-19* That filing of GSTR-1
but non filing of 3B has twin […]
CA Vinamar Gupta wrote a new post, 38th GST Council Meeting dated 18-12- 2019 1 month ago
Extension of Date of Filing GSTR 9 and 9C
Date for GSTR 9 and 9C for 2017-18 has been extended to 31-1-2020. Earlier Extensions for GSTR 9 and 9C are as under:
GSTR-1
Late Fee Waiver […]
CA Vinamar Gupta wrote a new post, Area based Excise Duty exemption does not cover exemption from Education Cess, NCCD 1 month, 1 week ago
Area-based Excise Duty exemption does not cover exemption from Education Cess, NCCD
Analysis of Unicorn Industries [2019] 112 taxmann.com 127 (SC) 6-12- 2019
When a particular kind of duty is exempted, other […]
CA Vinamar Gupta wrote a new post, Blocking of E way Bill w.e.f. 01-12-2019 1 month, 2 weeks ago
Introduction:
1. As per Rule 138E, non furnishing of CMP-08 for 2 consecutive quarters shall result in blocking of E way bill for Composition Dealers. CMP-08 for April to June 2019 was required to be filed till […]
CA Vinamar Gupta wrote a new post, Important Take aways from Master Circular on refund 1 month, 3 weeks ago
Master Circular on refund
Circular No. 125/44/2019 – GST dated 18-11-2019: The circular aims at automating the entire refund process. Many a new concepts and procedures for refunds have been laid. At the same […]
CA Vinamar Gupta wrote a new post, Conundrum of Circular clarifying 20% ITC restriction 2 months, 1 week ago
Introduction:
Circulars are meant to clarify and simplify the law, but this has rarely been the case with GST circulars which though have, in their earnest attempt tried to explain the law have resulted in […]
CA Vinamar Gupta wrote a new post, Revise TRAN returns by 30-11-2019: P&H HC 2 months, 2 weeks ago
Punjab and Haryana High Court has allowed all the tax payers to file or revise TRAN returns by 30-11-2019
In a landmark Judgment by Punjab and Haryana High Court on 4-11-2019 in Adfert Technologies (P.) Ltd, […]
CA Vinamar Gupta wrote a new post, Reimbursement of discount is taxable under GST: AAR Kerala 2 months, 2 weeks ago
AAR of Santosh Distributors Kerala: Reimbursement of discount is taxable:
Although Circular No. 105 dated 28-06-2019 has been withdrawn by Circular No. 112 dated 3-10-2019. But the ghost of Circular is not yet […]
CA Vinamar Gupta wrote a new post, IGST Set off : Do not fall prey to default set off in portal 5 months, 4 weeks ago
New Functionality for IGST set off wef 11-06-2019
As per pronouncement made by GSTN, the manner of utilization of ITC as per Rule 88A which was suspended vide Circular No. 98 dated 23-04-2019 till the the new […]
CA Vinamar Gupta wrote a new post, secondary Discounts in GST: clarifications 6 months, 3 weeks ago
secondary Discounts in GST: Circular No. 105/24/2019-GST dated 28-06-2019. Other relevant References
1 K K Polymers (AAR Rajasthan) dated 13-10-2018 100 taxmann.com 17
2 MRF (AAR Tamilnadu) dated 22/01/2019 103 […]
CA Vinamar Gupta wrote a new post, Critical Issues in Annual Return 7 months, 1 week ago
In the last of couple of days we have witnessed press note on clarification on Annual Return and also number of technical publications issued by ICAI. So our understanding of annual return is still a work in […]
CA Vinamar Gupta wrote a new post, Clause by clause analysis of GSTR-9 8 months, 1 week ago
Introduction:
The purpose of this article is to provide comprehensive analysis of GSTR-9. It starts with discussion on basic legal provisions. Then it provides some “Important aspects of GSTR-9” . It further […]