CA Shafaly Girdharwal

New returns for composition dealers:
Notification No. 20/2019 – Central Tax New Delhi, the 23rd April, 2019 introduced CGST (Third amendment rules). These rules have changed the returns to be filed by a c […]

 
Cant make E-way bill if GST returns are not filed
Quantum of non filing of returns to fall in this provision
Rescue from this default
consequences on non -filing of return 
 
Cant make E-way bill if GST re […]

AAAR of global reach education
Facts of the case
Argument by the applicant
Observation of authority
 
AAAR of global reach education:
The appellant already tried the AAR of west Bengal. Where the […]

Latest update
The Government has Clarified via Circular No. 159/15/2021-GST dated 20th September 2021 that 

an intermediary service provider is a person who arranges or facilitates (Ancillary supply) the […]

10 facts about composition annual return :
Here we have compiled 10 important facts about the composition annual return. Pls file it within time. Late filing of GST annual return for composition dealer is liable […]

Who can file nil composition annual return:
Only the following persons are allowed to file the nil composition annual return. It is important to note that all of the following conditions shall be fulfilled. Only […]

CGST (Second amendment rules) 2019:
CGST (Second amendment rules) 2019 bring into major changes for taxpayers.  They are bring into force via Notification No. 16/2019 – Central Tax dated 29th March 2019. We ca […]

6 Free accounting softwares by GSTIN:
6 Free accounting softwares by GSTIN are recommended. Here we will give you a comparative table of all features of these softwares. You can access this list by following […]

Reasons to believe is required for search & Seizure: HC:
Reasons to believe is very important for any search and seizure.It is important to have a reason to believe to record.
Case:  Rimjhim Ispat Limited vs […]

GST council 34th meeting updates for housing:
GST council in it’s 34th Meeting paved the way for new GST composition scheme for housing projects. Real estate was really worried for the taxation in GST. In last […]

Dilemma over ITC adjustment for Feb Month :

Dilemma over ITC adjustment for Feb month is persisting. CGST amendment Act is applicable form 1st Feb 2019. Section 49A of the said section covers the manned […]

New returns of GST mandatory from 1st July:
Basic scheme of new returns of GST:
 
Have you seen the new returns of GST. They are named as Sahaj and Sugam. Honestly when I try to understand them. I found it […]

Taxation of restaurant services in GST
It is a long story of nature of foods supply with serving. In pre GST regime also it was a big confusion. It persisted for years. In GST schedule II was specifically […]

New Composition levy of GST:
New composition levy of GST is introduced by CBIC via notification No. 2/2019 CTR dated 7th March 2019. This Composition levy is for goods and service providers. Its important to […]

GST will not be levied on TCS: CBIC clarification:
GST will not be levied on TCS.Corrigendum to Circular No. 76/50/2018-GST dated 31st December, 2018 issued vide F.No. CBEC- 20/16/04/2018-GST- Reg. The […]

Circular on Discounts & promotion schemes in GST
CBIC via their Circular No. 92/11/2019-GST Dated 7 th March, 2019 clarified the issues related to Discounts & promotion schemes. Industry was in dilemma in […]

GST on slump sale in the light of amendment in definition of Supply
 
Coverage of transfer of business in the definition of supply:
It is interesting to see that definition of supply is changed […]

Analysis of new provisions of ITC for a motor vehicle:
Some modifications in this entry were in demand. Bad drafting of earlier provision was leading to following confusions.

Whether the input tax credit of […]

Important changes by CGST Amendment Act 2018:
Dear all 
We have compiled the section wise analysis of CGST Amendment Act 2018. This Act has introduced many important changes into CGST Amendment Act. Most of t […]

Compilation of important AAR’s: Volume I
Important AAR Volume I
Important AAR Volume I
We have compiled the important AAR’s in GST. This is first publication. The rulings covered in this edition […]