Table of Contents Quarterly Return Monthly Payment Scheme (QRMP) – New FaceliftVolume: 2A. ExordiumB. Eligibility for the Scheme:Exercising option for QRMP SchemeC. Default Migration for the first quarter of the Scheme:Read & Download the full copy in pdf: Quarterly Return Monthly Payment Scheme (QRMP) –
Table of Contents Practical FAQ’s under GSTChapter 1 Supply and LevyQ1. Whether the development of land under the Joint Development Agreement (JDA) constitutes a supply under GST?Q2. (a) Would the act of Practicing Chartered Accountant who delivers guest lectures at various Institutes or organizations fall
Table of Contents Important changes as per Notification No. 94/2020-CT dated 22-12-2020 Applicable from 1 January 2021Input Tax CreditReturn relatedE-Way bill Important changes as per Notification No. 94/2020-CT dated 22-12-2020 Applicable from 1 January 2021 The registration Time limit for approval of GST Registration increased
Table of Contents GST Amendments Notified on 22.12.2020Restriction on use of amount available in Electronic Credit LedgerFurther, restriction in availment of Input Tax Credit under Rule 36(4)Changes in GST Registration ProcedureDeemed Approval –Cancellation of GST RegistrationRestriction in filing of GST returnsE-way BillRestriction on generation of
Table of Contents Handbook on Returns and Payments under GST1. Introduction2. Significance of Self-Assessment in GST3. Who should furnish returns under GSTRead & Download the full Copy in pdf: Handbook on Returns and Payments under GST 1. Introduction ‘Remember to celebrate milestones as you prepare
Table of Contents Handbook on Liability to Pay in Certain Cases under GST1. Introduction2. Liability In Case of Transfer of Business (Section 85)2.1 Bare law2.2 AnalysisRead & Download the full Copy in pdf: Handbook on Liability to Pay in Certain Cases under GST 1. Introduction
Table of Contents Handbook on Finalisation of Accounts with GST Perspective: ICAIChapter 1 Introduction1.0 Finalisation of Accounts1.1 Financial Statements1.2 Notes to Financial Statements1.3 Audit of Financial Statements1.4 Impact of GST law on finalization of Financial StatementsRead & Download the full Copy in pdf: Handbook on
Table of Contents Case Covered:Facts of the Case:Observations:The Decision of the Court:Read & Download the full Decision in pdf: Case Covered: M/s. Jayachandran Alloys (P) Ltd. Versus The Superintendent of GST and Central Excise Facts of the Case: The petitioner is an Assessee before the
Table of Contents Case Covered:Facts of the Case:Observations:The Decision of the Court:Read & Download the full Decision in pdf: Case Covered: GGS Infrastructure Private Limited Versus Commissioner of CGST & Central Excise Facts of the Case: By filing this petition under Article 226 of the
Amendments notified vide notification no. 94/2020 1. Payment of tax, 2. Credit Availment, 3. Restriction on Filing of GSTR 1 4. Way Bill And 5. Suspension of Registration New Rule 86B for Payment of Output Tax Through Cash Ledger Rule 86B has been inserted vide
