CA Nikhil M Jhanwar
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Latest articles by CA Nikhil M Jhanwar.
Plain-English guides related to CA's areas.
Key Highlights of 50th GST Council Meeting
GTAs can exercise GST under forward charge for a financial year without filing declarations for future years unless they revert to RCM. Such declaration is to be exercised till 31st March of the preceding Financial Year instead of 15th March. GST @5% on food served
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GST ComplianceGST Insights – Relief Measures- COVID-19 2.0
In view of the challenges faced by taxpayers in meeting the statutory and regulatory compliances due to the outbreak of the second wave of COVID-19 pandemic, the Government has issued various notifications dated 01st May 2021 for providing various relief measures in terms of
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GST ComplianceAmended Section 16(4) to de-link ITC on Debit Note with Invoice fails to get stamping of Gujarat AAR
The input tax credit is a beneficial piece of legislation but subject to various conditions and limitations prescribed under Section 16 and 17 of CGST Act, 2017. One of the conditions contained in Section 16(4) is that such a right is not indefinite and
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GST ComplianceGST Insights- Compliances before 31st March 21 and Changes w.e.f. 1st April 2021
I. Compliances before 31st March 2021 A. File GSTR 9 & 9C for F.Y. 2019-20 The due date file GSTR-9 (for taxpayers having aggregate turnover of more than 2 crs.) and GSTR-9C (for taxpayers having aggregate turnover of more than 5 crs.) has been further
Read articleDecoding Indirect tax proposals of Budget 2021
Decoding Indirect tax proposals of Budget 2021 Clarifying the applicability of GST on Societies/Clubs/Associations W.r.e.f. 1st July 2017 post-enactment of Finance Bill, 2021 Section Proposed Change Section 7(1)(aa) With retrospective effect from the 1st July 2017, a new clause (aa) has been inserted to fall
Read articleGist of Quarterly Return Monthly Payment Scheme
The gist of Quarterly Return Monthly Payment Scheme Change in GST Returns Filing System w.e.f. 1st January 2021 Existing System New System from Jan 2021 Monthly filing of GSTR-3B for all taxpayers Option to file quarterly GSTR-1 and GSTR-3B for taxpayers having aggregate turnover up
Read articleGST Insights – New Year Amendments
GST Insights – New Year Amendments The Central Government has made critical amendments to CGST Rules, 2017 vide Notification No. 94/2020–Central Tax dated 22.12.2020 to make provisions more stringent and harsh for the businesses especially to curb tax evasion and ITC frauds. I. Amendments effective
Read articleDocument-wise Download Facility of Table-8A of GSTR-9
Document-wise Download Facility of Table-8A of GSTR-9 8 Other ITC related Information A ITC as per GSTR-2A (Table 3 & 5 thereof) <Auto <Auto <Auto <Auto While filing GSTR-9 of F.Y. 2017-18, one of the issues faced by the taxpayers was the non-availability of
Read articleGST Insights Judicial Pronouncements
GST Insights Judicial Pronouncements The validity of the Order of Prohibition passed by DC Best Judgement assessment The ex-parte assessment order passed during the lockdown period GST on Whole Time Director’s salary The time limit to claim TRAN-1 GST Credit is 30.06.2020? A. Order of Prohibition
Read articleGST on Director’s Remuneration- Whether payable?
A. Decoding the Advance ruling on director’s remuneration Imagine you are the whole-time director of your company and drawing remuneration in the form of salary, allowances, and perquisites on a monthly basis. Now, if the GST Department audits books of accounts of your company and
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