Importance: (SOP) to be followed by suppliers is covered in this circular.
This is the text of circular no. 131/2017 issued by CBIC.It has prescribed the standard operating procedure for exporters in GST. […]
Advisory for reversal of ITC of 2018-19
As you know there are various restrictions on availing and utilization of input tax credit. Section 16(4) of the CGST Act restricts the ailment of ITC after the due date ff […]
New due dates for GSTR 3b filing
As a big relief to the taxpayers, a press release has been issued. Please take note that the notifications are yet to release. According to this press release the due dates for […]
GST provisions notified from 1.01.2020: Notification No. 01/2020 – Central Tax
Notification No. 01/2020 – Central Tax has notified the date of applicability of some provisions of GST from 01012020. Let us have […]
Impact of ITC restricted to 10% of 2A
GST council meeting took a decision for ITC restricted to 10% of 2A. Rule 36(4) of CGST Rules already reduced the ITC limit to 2015 of eligible. Now it is further reduced to […]
Big blow for non filers of GSTR 1
GST council meeting ended with relaxation. But it results in pain to non filers of GSTR 1. GSTN portal was not asking for late fees on GSTR 1. Although there is a provision for […]
GST council is going to meet today. Indian economy is facing a slow down. This meeting is expected to take some important policy decisions. These decisions may have long term impact on Indian economy. Some […]
Introduction:
GST on salary for the notice period. The recent decision of CESTAT , Allahabad will be a relief in this case. This may not touch the MSME sector but for corporates, it is a big issue. It is a […]
Introduction:
Direct recovery u/s 79 can be initiated when the taxpayer filed GSTR 1 but skipped GSTR 3B. Direct recovery when 3b is not filed can be done.This is a landmark case. The impact of filing of GSTR 1 […]
No 6th rate cut in Repo
RBI monetary policy released. There is no rate cut this time. Although in the same year there are 5 rate cuts. But in this policy, the sequence is paused.
Introduction:
Goods transport agencies are the backbone of the Indian Industry. Here we have compiled the full list of compliances for Goods transport agency.
What is GTA?
A GTA or a goods transport agency […]
Introduction:
E-Way Bill system will have a new feature of blocking/unblocking of E-way bill for the taxpayers from next month, as per the rule. That is, if the GST taxpayer has not filed Return 3B for the last […]
Introduction:
In a major turnaround notification no. 56/2019 has changed a lot of things in amended GSTR 9C. It is going to be a boon for taxpayers. They were finding it hard to fill these details. Now you can […]
CBIC issues circular no. 122/41/2019 for clarification on 20% ITC rule:
CBIC has clarified the issues on the implementation of rule 36(4) of CGST Rules. A circular is issues by CBIC. The copy of the circular is […]
Facts of the case: Sutherland Global Services Private Limited,
ITC of EC,SHEC and KKC was not allowed for the transition by CBIC. The petitioner prays for a writ of Certiorari quashing letter dated 14.02.2018 is […]
What is changed related to ITC in GSTR 3b?
In light of recent updates in GST, we have compiled this article. Rule 36 is inserted into CGST rules. The text of the same is reproduced here.
Introduction: relevance of 105/2019
There is a lot of hue and cry over the taxability of post-sale discounts in GST. Recently CBIC withdrawn their circular number 105/2019 dated 28-06-2019. The circular was about […]
Introduction to the issue:
RCM on services by Directors is a complex issue. I wrote an article on this same issue for a basic understanding. Why is it complex? All companies registered in GST are facing the heat […]
Retrospective amendment in CGST Rules:
CGST rules amended retrospectively by CBIC. A retrospective amendment is inserted. Now GSTR 3b is the return required to be filed in lieu of GSTR 3.
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ConsultEase.com Interviewed.
Read InterviewCA Shafaly Girdharwal wrote a new post, Standard Operating Procedure (SOP) to be followed by exporters: Circular no.131/2020 4 years, 6 months ago
Importance: (SOP) to be followed by suppliers is covered in this circular.
This is the text of circular no. 131/2017 issued by CBIC.It has prescribed the standard operating procedure for exporters in GST. […]
CA Shafaly Girdharwal wrote a new post, GST deptt started advisory for reversal of ITC of 2018-19 4 years, 6 months ago
Advisory for reversal of ITC of 2018-19![](https://www.consultease.com/wp-content/uploads/2020/01/WhatsApp-Image-2020-01-23-at-11.00.43.jpeg-2020-01-23-17-30-25.png)
As you know there are various restrictions on availing and utilization of input tax credit. Section 16(4) of the CGST Act restricts the ailment of ITC after the due date ff […]
CA Shafaly Girdharwal wrote a new post, New due dates for GSTR 3b filing 4 years, 6 months ago
New due dates for GSTR 3b filing![](https://www.consultease.com/wp-content/uploads/2020/01/Central-Goods-and-Services-Tax-1-Google-Docs-2020-01-22-19-20-53.png)
As a big relief to the taxpayers, a press release has been issued. Please take note that the notifications are yet to release. According to this press release the due dates for […]
CA Shafaly Girdharwal wrote a new post, Summary of GST provisions notified from 1.01.2020 4 years, 6 months ago
GST provisions notified from 1.01.2020: Notification No. 01/2020 – Central Tax![](https://www.consultease.com/wp-content/uploads/2020/01/notfctn-01-central-tax-english-2020.pdf-2020-01-03-10-42-08.png)
Notification No. 01/2020 – Central Tax has notified the date of applicability of some provisions of GST from 01012020. Let us have […]
CA Shafaly Girdharwal wrote a new post, RCM on renting of motor vehicle amended via 29/2019-CTR dt. 31-12-2019 4 years, 6 months ago
Important changes in RCM on renting of motor vehicle: 29/2019-Central Tax (Rate) ,dt. 31-12-2019
Notification no. 13/2017 amended w.e.f
(1)
(2)
(3)
(4)
15![](https://www.consultease.com/wp-content/uploads/2020/01/Untitled-document-Google-Docs-2020-01-02-14-32-12.png)
Services provided by way of renting of […]
CA Shafaly Girdharwal wrote a new post, ITC restricted to 10% of 2A, No resolution for qtrly filers, impact with example 4 years, 7 months ago
Impact of ITC restricted to 10% of 2A
GST council meeting took a decision for ITC restricted to 10% of 2A. Rule 36(4) of CGST Rules already reduced the ITC limit to 2015 of eligible. Now it is further reduced to […]
CA Shafaly Girdharwal wrote a new post, Big blow for non filers of GSTR 1 4 years, 7 months ago
Big blow for non filers of GSTR 1![](https://www.consultease.com/wp-content/uploads/2019/12/PRESS_RELEASE_38-1.pdf-2019-12-18-23-01-16.png)
GST council meeting ended with relaxation. But it results in pain to non filers of GSTR 1. GSTN portal was not asking for late fees on GSTR 1. Although there is a provision for […]
CA Shafaly Girdharwal wrote a new post, GST council meet today, whats in pipeline? 4 years, 7 months ago
GST council is going to meet today. Indian economy is facing a slow down. This meeting is expected to take some important policy decisions. These decisions may have long term impact on Indian economy. Some […]
CA Shafaly Girdharwal wrote a new post, No GST on salary for notice period 4 years, 7 months ago
Introduction:![](https://www.consultease.com/wp-content/uploads/2019/12/renderpdf.php-2019-12-12-12-43-54.png)
GST on salary for the notice period. The recent decision of CESTAT , Allahabad will be a relief in this case. This may not touch the MSME sector but for corporates, it is a big issue. It is a […]
CA Shafaly Girdharwal wrote a new post, Direct recovery when 3b is not filed 4 years, 7 months ago
Introduction:![](https://www.consultease.com/wp-content/uploads/2019/12/Kabeer-Reality.pdf-page-1-of-21-2019-12-11-17-24-18.png)
Direct recovery u/s 79 can be initiated when the taxpayer filed GSTR 1 but skipped GSTR 3B. Direct recovery when 3b is not filed can be done.This is a landmark case. The impact of filing of GSTR 1 […]
CA Shafaly Girdharwal wrote a new post, No 6th rate cut in Repo: RBI Monetary policy review 4 years, 7 months ago
No 6th rate cut in Repo
RBI monetary policy released. There is no rate cut this time. Although in the same year there are 5 rate cuts. But in this policy, the sequence is paused.
At present Repo is 5.15 […]
CA Shafaly Girdharwal wrote a new post, Gst Compliances for Goods Transport Agency 4 years, 7 months ago
Introduction:![](https://www.consultease.com/wp-content/uploads/2019/12/RCM.pptx-2019-12-02-14-55-41.png)
Goods transport agencies are the backbone of the Indian Industry. Here we have compiled the full list of compliances for Goods transport agency.
What is GTA?
A GTA or a goods transport agency […]
CA Shafaly Girdharwal wrote a new post, The Blocking/Unblocking of E-Way Bill generation 4 years, 8 months ago
Introduction:![](https://www.consultease.com/wp-content/uploads/2019/11/unblock.pdf-2019-11-16-17-22-34.png)
E-Way Bill system will have a new feature of blocking/unblocking of E-way bill for the taxpayers from next month, as per the rule. That is, if the GST taxpayer has not filed Return 3B for the last […]
CA Shafaly Girdharwal wrote a new post, Major turnaround in amended GSTR 9C 4 years, 8 months ago
Introduction:![](https://www.consultease.com/wp-content/uploads/2019/11/09.10.2019_CGST-Rules-2017_Part-B_Forms.pdf-2019-11-15-08-25-43.png)
In a major turnaround notification no. 56/2019 has changed a lot of things in amended GSTR 9C. It is going to be a boon for taxpayers. They were finding it hard to fill these details. Now you can […]
CA Shafaly Girdharwal wrote a new post, Circular 122/41/2019: Clarification on 20% ITC 4 years, 8 months ago
CBIC issues circular no. 122/41/2019 for clarification on 20% ITC rule:![](https://www.consultease.com/wp-content/uploads/2019/11/Clarification-on-364.pdf-2019-11-11-12-59-24.png)
CBIC has clarified the issues on the implementation of rule 36(4) of CGST Rules. A circular is issues by CBIC. The copy of the circular is […]
CA Shafaly Girdharwal wrote a new post, ITC of EC,SHEC and KKC not lapsed: Madras HC 4 years, 8 months ago
Facts of the case: Sutherland Global Services Private Limited,![](https://www.consultease.com/wp-content/uploads/2019/11/SUTHERLAND_GLOBAL.pdf-2019-11-07-13-28-08.png)
ITC of EC,SHEC and KKC was not allowed for the transition by CBIC. The petitioner prays for a writ of Certiorari quashing letter dated 14.02.2018 is […]
CA Shafaly Girdharwal wrote a new post, How to calculate max ITC in GSTR 3b? 4 years, 9 months ago
What is changed related to ITC in GSTR 3b?
In light of recent updates in GST, we have compiled this article. Rule 36 is inserted into CGST rules. The text of the same is reproduced here.
This rule is the […]![](https://www.consultease.com/wp-content/uploads/2019/10/notfctn-49-central-tax-english-2019.pdfjsessionid-3.png)
CA Shafaly Girdharwal wrote a new post, Do you need to pay GST on discount? 4 years, 9 months ago
Introduction: relevance of 105/2019![](https://www.consultease.com/wp-content/uploads/2019/10/Microsoft-Word-Circular-105-24-2019.docx-2019-10-14-18-28-40.png)
There is a lot of hue and cry over the taxability of post-sale discounts in GST. Recently CBIC withdrawn their circular number 105/2019 dated 28-06-2019. The circular was about […]
CA Shafaly Girdharwal wrote a new post, RCM on services by Directors: Part II 4 years, 9 months ago
Introduction to the issue:![](https://www.consultease.com/wp-content/uploads/2019/10/13-Reverse_Charge-CGST-01.04.2019-revised.pdfjses.png)
RCM on services by Directors is a complex issue. I wrote an article on this same issue for a basic understanding. Why is it complex? All companies registered in GST are facing the heat […]
CA Shafaly Girdharwal wrote a new post, GSTR 3b is the return: CGST rules amended 4 years, 9 months ago
Retrospective amendment in CGST Rules:
CGST rules amended retrospectively by CBIC. A retrospective amendment is inserted. Now GSTR 3b is the return required to be filed in lieu of GSTR 3.
In a recent Gujrat […]![](https://www.consultease.com/wp-content/uploads/2019/10/notfctn-49-central-tax-english-2019.pdfjsessionid-1.png)