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Procedure of E-Invoice Generation under GST | Brief User Manual
e-invoicing is a process of uploading details of an already generated invoice on the GST portal and generating an Invoice Reference Number (“IRN”) for such invoice. Idea behind e-invoicing is one time registration of invoices on GST portal so that it can be used for multiple purposes.
By CA. Kapil Mittal
Last update on September 26,2022
No GST on ocean freight under Reverse Charge Mechanism on CIF Contract 
Under the CIF contract, Ocean freight is payable by foreign exporters to the foreign shipping company. As per N/No. 8/2017, GST is payable on the value of transportation of goods by a vessel from a place outside India to a customs station of India at @5%.
By CA. Sachin Jindal
Last update on September 20,2022
Changes in GSTR-3B| With Effect from 01.09.2022
the government suggested various changes in Table-4 of GSTR-3B vide Notification No. 14/2022-Central Tax dated 5th July 2022 and clarified various disclosure-related issues vide Circular No. 170/02/2022-GST dated 6th July 2022.
By CA. Sachin Jindal
Last update on September 13,2022
Guidelines for issuance of summon under GST
the GST Investigation wing has issued guidelines on the issuance of summons under Section 70 of CGST Act vide Instructions No. 03/2022-23 (GST-Investigation) dated 17th August 2022.
By CA. Kapil Mittal
Last update on September 5,2022
Guidelines For Arrest and bail under GST law
Guidelines For Arrest and bail under GST law - the GST Investigation Wing has examined the judgment and issued guidelines related to Arrest and Bail in relation to offenses punishable under CGST Act, 2017.
By CA. Sachin Jindal
Last update on September 5,2022
Clarification on Demand & penalty on fake invoices| Circular No. 171/03/2022-GST
Department received various representations from the trade as well as the field formations seeking clarification on the applicability of demand and penalty provisions on transactions involving fake invoices. Understanding the severity of this issue, the Department issued the following clarification that how demand and penalty provisions on such transactions will apply to vide Circular No. 171/03/2022-GST dated 6th July 2017.
By CA. Kapil Mittal
Last update on July 24,2022
Refund related amendments and clarification under GST | 47th GST Council Meeting
In the 47th GST Council meeting, Major decisions were taken around the clarification under GST rates on various goods to rationalize an inverted duty structure. GST Rates were also reduced on certain medical instruments
By CA. Kapil Mittal
Last update on July 24,2022
Clarification on various issues related to GST| Circular No. 172/04/2022-GST
GST Council received various representations from industries to provide clarification on various GST issues to minimize litigations and streamline business operations. In line with recommendations made in the 47th GST Council Meeting, CBIC has clarified various issues related to GST vide Circular No. 172/04/2022-GST dated 6th July 2022.
By CA. Sachin Jindal
Last update on July 24,2022
GST Amendments as recommended in 47th GST Council Meeting
47th GST Council meeting held on 28th June and 29th June 2022, GST Council recommended various amendments in GST Rate on goods and services to streamline GST refund due to inverted duty structure, removed various exemptions on goods and services, suggested changes to facility smooth trade operations. To give effect to GST amendments suggested by GST Council, CBIC has issued various notifications and circulars.
By CA. Sachin Jindal
Last update on July 24,2022
Clarification on furnishing Correct Information in GSTR 1 and GSTR 3B and Amendment in GSTR 3B
The CBIC has issued Circular No. 170/02/2022 - mandatory furnishing of correct and proper information in GSTR-1 and GSTR-3B and Amendment in GSTR-3B
By CA. Sachin Jindal
Last update on July 21,2022

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