CONSULTEASE.COM | Shubham Khaitan | Activity https://consultease.com/consultants/ca-shubham-khaitan/activity/ Activity feed for Shubham Khaitan. Mon, 29 Jun 2026 19:39:41 +0000 https://buddypress.org/?v=2.6.1.1 en-US 30 hourly 2 daa8d343c79d8c0713e5dc71cc66027a Shubham Khaitan wrote a new post, Analysis of the Recommendations of the 49th GST Council Meeting https://www.consultease.com/?p=45359 Mon, 20 Feb 2023 10:06:08 +0000 GST Appellate Tribunal
The Council adopted the report of the Group of Ministers with certain modifications. The final draft amendments to the GST laws shall be circulated to Members for their comments. The […]

]]> b4fa946abdb070405c294b8c4a17cfd5 Shubham Khaitan wrote a new post, Changes in GST via FB 2023 - Clausewise PDF https://www.consultease.com/?p=45308 Tue, 07 Feb 2023 13:22:38 +0000 Union budget was presented by the Finance minister. Although we dont expect a lot of changes in GST. But some important amendments are incorporated into GST by FM via FB 2023. Here we have compiled the clausewise […]

]]> 0 f64b8eb5fa07d143bb7506f27c140533 Shubham Khaitan wrote a new post, GST on reimbursement of electricity charges https://www.consultease.com/?p=45208 Sat, 17 Dec 2022 09:47:45 +0000 Introduction
Most commonly, in contracts of leasing a building or apartment, the property owner collects rent from the tenant along with the reimbursement of electricity charges on an actual basis. In most such […]

]]> 0 39c3bf66626ececb45c963517def683e Shubham Khaitan wrote a new post, Section-Wise Gst Analysis Finance Act 2022 https://www.consultease.com/?p=44999 Thu, 29 Sep 2022 12:08:06 +0000 ITC is not to be availed if it is in the restricted category of GSTR-2B 2
Reference to Section 43A removed from the conditions for availment of ITC 2
Extension of the due date of availment of ITC to 30th […]

]]> 0 1e87c5218023f7d29bde26059ae2f987 Shubham Khaitan wrote a new post, 43rd GST Council Meeting Recommendations https://www.consultease.com/?p=39945 Sat, 29 May 2021 07:42:54 +0000 Following is our analysis of the recommendations made in the 43rd GST Council meeting:
Reduced late fees for taxpayers filing GSTR-3B between 1st June 2021 -31st August 2021
➢ Late Fees for GSTR-3Bof the tax p […]

]]> 0 d3ac5b1a119a503f9708df3c40f7f4b5 Shubham Khaitan wrote a new post, Waiver of Interest and Late fees for taxpayers https://www.consultease.com/?p=39276 Mon, 03 May 2021 13:00:24 +0000 Taxpayers having turnover exceeding 5 Crore:

Period
Return
Due Date
Late Fees
Return Filing Date
Interest

Mar-21
GSTR3B
20/04/2021
NIL
By 05/05/2021
9% from 21/04/2021-05/05/2021

Rs. […]

]]> 0 fc496e02dadd5127e35920344ef7f47b Shubham Khaitan wrote a new post, Sectionwise Analysis - GST Amendments (Finance Bill 2021) https://www.consultease.com/?p=36879 Tue, 02 Feb 2021 05:34:51 +0000 Sectionwise Analysis – GST Amendments (Finance Bill 2021)
1. Transaction between a person (other than an individual) to its members for consideration to be treated as a supply
Source

Clause 99 of the Finance […]

]]> 0 2f3946dfd3155e55189e7682d03cd359 Shubham Khaitan wrote a new post, GST Amendments Notified on 22.12.2020 https://www.consultease.com/?p=36209 Fri, 25 Dec 2020 05:44:49 +0000 GST Amendments Notified on 22.12.2020
The Government has via Notification no. 94/2020-Central tax dated 22nd December 2020 made the following changes in CGST Rules, 2017:
Restriction on use of amount available […]

]]> 0 465497e91a6d7cbd2ff371734fee38fe Shubham Khaitan wrote a new post, Interest on Net Tax Liability – Prospective or Retrospective? https://www.consultease.com/?p=33299 Thu, 27 Aug 2020 05:23:11 +0000 Interest on Net Tax Liability – Prospective or Retrospective?
Interest provisions and Brief History
➢ Interest is on failure to pay the tax within the prescribed period

➢ Section 49 – payment may be through […]

]]> 0 26b792d8559d9da28d8e5ede9f40b60f Shubham Khaitan wrote a new post, GST Amendments Notified on 27.06.2020 https://www.consultease.com/?p=30423 Tue, 30 Jun 2020 06:37:21 +0000 Due date of compliances (other than returns) extended to 31 st August 2020
Where the time limit of any of the following actions falls between 20th March 2020 to 30th August 2020, the due date of the same would […]

]]> 0 9e9b231457959644f73678c96356280c Shubham Khaitan wrote a new post, Waiver / Reduction of Late Fees and Interest for Taxpayer due to COVID-19 https://www.consultease.com/?p=30239 Fri, 26 Jun 2020 11:51:35 +0000 Waiver / Reduction of late fees and interest for taxpayer due to COVID-19
For the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, […]

]]> 0 a779fb9fa3b618ac91bf3d9841acd043 Shubham Khaitan wrote a new post, All About Interest In GST - Past, Present, and Future Outlook https://www.consultease.com/?p=27244 Fri, 24 Apr 2020 10:24:16 +0000 All About Interest In GST – Past, Present, and Future Outlook
History of Interest under GST
When the GST got introduced from 1st July 2017, quite a number of registered persons were struggling to come to terms […]

]]> 0 f0a973e7f3c5858f5c8bcdca810cc074 Shubham Khaitan wrote a new post, GST notified amendments and relaxations provided as COVID-19 relief measure https://www.consultease.com/?p=25949 Mon, 06 Apr 2020 09:29:57 +0000 Waiver of Interest and Late fees for GSTR-3B and GSTR-1

Illustration: Calculation of interest and late fees for delayed filing of return for the month of March 2020 (due date of filing being 20.04.2020) may […]

]]> 0 5a95fcea15e931ec4f4849d9ead54792 Shubham Khaitan wrote a new post, Everything that's wrong with the refund circular no. 135 https://www.consultease.com/?p=25714 Thu, 02 Apr 2020 09:53:29 +0000 Everything that’s wrong with the refund circular no. 135
Quite a few restrictions have been imposed regarding the refund of taxes through Circular no. 135/05/2020-GST dated 31st March 2020. There are quite a few […]

]]> 0 42912955e50d37e07e8df7a24a6096db Shubham Khaitan wrote a new post, Proposed GST related relaxations announced by the Finance Minister due to COVID-19 outbreak https://www.consultease.com/?p=25161 Wed, 25 Mar 2020 12:34:32 +0000 Following are the proposed GST related relaxations announced by the Finance Minister due to COVID-19 outbreak:
Extension of time limit for filing GSTR-3B

Extension of time limit for filing GSTR-1
There shall […]

]]> 0 163ea113074f0b0184cac9d0255d0140 Shubham Khaitan wrote a new post, RECOMMENDATIONS OF 39TH GST COUNCIL MEETING https://www.consultease.com/?p=24480 Mon, 16 Mar 2020 07:56:55 +0000 IT Related Roadmap
Shri Nandan Nilekani, on behalf of Infosys, made a presentation addressing the system related issues that are being faced by the taxpayers in the GST system. He first gave a summary of the […]

]]> 0 6e2283361c3ac8bed470174cde9d4021 Shubham Khaitan wrote a new post, SECTIONWISE ANALYSIS - GST AMENDMENTS https://www.consultease.com/?p=22171 Mon, 03 Feb 2020 08:04:21 +0000 GST AMENDMENTS – HIGHLIGHTS AT A GLANCE
1. Union Territory to include ‘Ladakh’ & ‘Dadra and Nagar Haveli and Daman and Diu’
Source
Clause 116 of the Finance Bill,2020.
Clause 135 of the Finance Bill, 202 […]

]]> 0 2d2720d87c51a61cce18dd0b66dca855 Shubham Khaitan wrote a new post, SECTIONWISE ANALYSIS - CUSTOMS AMENDMENTS https://www.consultease.com/?p=22164 Mon, 03 Feb 2020 07:21:19 +0000  
CUSTOMS AMENDMENTS – HIGHLIGHTS AT A GLANCE
1. Amendment in Section 11(2)(f) under Chapter IV of Custom Act 1962
Source

Clause 105 of the Finance Bill,2020.

Effective Date

Date to be notified by th […]

]]> 0 145a1f146d496559a3a223eefaf48cc9 Shubham Khaitan wrote a new post, Changes in Job Work rates – Differently Decoded https://www.consultease.com/?p=19372 Wed, 09 Oct 2019 10:56:29 +0000 Changes in Job Work rates –
Differently Decoded Effective from 1st October 2019 vide Notification no.20/2019-Central Tax (rate) dated 30th September 2019, a few entries have been inserted/amended with regard to j […]

]]> 0 5eca68ae736a797bc858b5632475754b Shubham Khaitan wrote a new post, 37TH GST council meeting analysis https://www.consultease.com/?p=19188 Sun, 22 Sep 2019 09:18:18 +0000 37TH GST COUNCIL MEETING RECOMMENDATIONS:

The 37th GST council meeting which was held on 20.09.2019 made the following recommendations:
LAW & PROCEDURE RECOMMENDATIONS Annual Return related […]

]]> 0 8643f3a0e6176c063cfe41a89d24cec8 Shubham Khaitan wrote a new post, GST amendment finance bill -Section wise analysis https://www.consultease.com/?p=17659 Mon, 08 Jul 2019 11:43:38 +0000  
Adjudicating authority to exclude National Appellate Authority for Advance Ruling

Source

Clause 91 of the Finance Bill,2019.

Effective Date

Date to be notified by the […]

]]> 0 2d8b05216e836c158bf5a2d592734b24 Shubham Khaitan wrote a new post, 35TH GST COUNCIL MEETING RECOMMENDATIONS https://www.consultease.com/?p=17298 Sun, 23 Jun 2019 09:19:11 +0000  

35TH GST COUNCIL MEETING RECOMMENDATIONS by CA Shubham Khaitan:
 

The 35th GST Council Meeting was the first meeting of the Council after the swearing in of the new Government. The f […]

]]> 099718984fb04e3c60121c6e91fe3193 Shubham Khaitan wrote a new post, GST Amendments Notified by the Government on 23rd April https://www.consultease.com/?p=15842 Thu, 25 Apr 2019 06:06:19 +0000 Download the List of Amendments Notified by the Government on 23rd April by clicking the image below.

Following are the amendments notified by the Government on 23rd April 2019:
Utilization of ITC at the time […]

]]> 0 f21f95e1e3af9f281d725b6d9283caff Shubham Khaitan wrote a new post, Section wise analysis of CGST Amendment Act 2018 https://www.consultease.com/?p=14583 Sun, 03 Feb 2019 13:36:11 +0000 Section wise analysis of CGST Amendment Act 2018

SL NO.
PARTICULARS

 
Reference

Page

No

1
Definition of adjudicating authority to exclude National Anti– Profiteering Au […]

]]> 0 1ea2293acd657fb9e66a5d6bdc78873c Shubham Khaitan wrote a new post, Section-wise analysis of GST Amendments 2018 https://www.consultease.com/?p=11951 Mon, 03 Sep 2018 11:27:08 +0000 Section-wise analysis of GST Amendments 2018
This is related to the recent updates made in the GST act. In this, we will have done the section-wise analysis of GST Amendments 2018.
“Change is the law of life. A […]

]]> 0 29c5632b6442cd714ff5e4b6c904e99e Shubham Khaitan wrote a new post, Recommendations of 28th GST Council Meeting https://www.consultease.com/?p=11005 Mon, 23 Jul 2018 11:23:34 +0000 Recommendations of 28th GST Council Meeting
The GST Council in their 28th GST Council Meeting has made the following recommendations:
Return filing for small taxpayers

NIL return filers to be given facility […]

]]> 0 1e8c956398f4bc5a032c862328305a12 Shubham Khaitan's profile was updated https://consultease.com/activity/p/20462/ Fri, 30 Mar 2018 10:19:34 +0000 0