CA Vinamar Gupta

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 […]

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 […]

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 […]

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Although Circular No. 105 dated 28-06-2019 has been withdrawn by Circular No. 112 dated 3-10-2019.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 […]

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 […]

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 […]