Ashu Dalmia

E-Invoicing mandatory for Businesses having aggregate turnover above Rs.100 crore from 1st Jan’2021

E- invoices are mandatory for businesses with a turnover of Rs 500 crore and more, which has been put int […]

Order of Utilization of ITC
 

Input Tax Credit on account of 
Output liability on account of Integrated Tax
Output liability on account of Central Tax
Output liability on account of State Tax/ Union T […]

Note on Refund Under GST
List of Permissible/Allowable Refunds

Refund of unutilized input tax credit (ITC) on account of exports without payment of tax;
Refund of tax paid on export of services with p […]

Whether Interest is payable for delay in filing of returns? If interest is payable whether it should be on a gross basis or on a net basis?
Nowadays Revenue Authorities are issuing notices for collection of […]

Changes as brought out Budget 2020 in GST
Provisions Omitted
Provisions Inserted
Amendments to the central goods and services tax act, 2017
All amendments mentioned below are effective from the date to be […]

 
Data in various tables of GSTR 9:

Data in various tables of GSTR 9C:

GSTR 9C: PART – B- CERTIFICATION Changes Notif […]

Transition in GST
Transition in GST is going to start very soon. It is important to understand these provisions before the applicability of Law.Provisions for transition in GST are covers in Chapter XXVII. It […]

Critical Analysis of GST Constitutional Journey
We all know that the Constitution amendment bill later on passed by parliament and become 101 st constitutional amendment law bring the GST into life. Here I have […]