Knowledge Base

Facility for E-Personal Hearing in GST
An online platform for E-personal hearings. This is built for the Adjudicating Authority and is the process that is to be held after the issuance of DRC-01/02 (Show Cause Notice/Statement of Demand) to meet the principles of natural Justice.
By CA. Sachin Jindal
Last update on June 4,2021
Recommendations of 43rd GST Council Meeting| 28th May, 2021
The GST Council in its 43rd meeting held on 28th May 2021 at New Delhi took the important decisions related to changes in GST interest and penalties for late filing of GST returns.
By CA. Sachin Jindal
Last update on May 31,2021
GST Applicability on Closure or Discontinuation or Transfer of Business
In case of closure of business or dissolution of business due to death of proprietor or winding up of Company, mere surrendering a GST registration is not sufficient.
By CA. Sachin Jindal
Last update on May 25,2021
GST Implication on death of Sole Proprietor
In case of death of sole proprietor, if the business is intended to be carried on by the successor or legal heir, the successor cannot do so using the same GST registration since he will have a different PAN.
By CA. Kapil Mittal
Last update on May 25,2021
GSTR 2A vs GSTR 2B| Detailed Comparison of GSTR-2A with GSTR-2B
Form GSTR-2A is a form of a dynamic statement. Its input tax credit is updated on a continuous basis. On the other hand, Form GSTR-2B is a form of a static statement. It is updated on a constant basis.
By CA. Vipin Tyagi
Last update on May 25,2021
Guidelines | Provisional attachment of property and bank account under CGST
Central Goods and Service Tax Act, 2017 provides power to attach property of the defaulting taxpayer to protect the interest of the revenue. However, in many cases such power is exercised by the government official in undue cases or property is kept attached for a long time causing undue hardship to the taxpayers.
By CA. Vipin Tyagi
Last update on May 12,2021
Extension in statutory compliance due to COVID-19
The government has granted certain relief to taxpayers by granting following extension in due dates for the month of March 21 and April 21 for various compliance under GST Law.
By CA. Kapil Mittal
Last update on May 4,2021
No GST Liabilities during Investigations until ascertained by GST authorities or assessee
The Hon’ble Madras High Court held that Section 74(5) of CGST Act does not provide for advance payment of GST when final GST liability is not determined. Hence no GST liabilities during investigation can be demanded by any GST authority.
By CA. Sachin Jindal
Last update on April 23,2021
No ITC available on Promotional Items on FOC basis under GST supplied to distributors/retailers
The applicant was engaged in manufacturing activity and was selling these products through Franchisees (Carrying applicant’s brand only) and distributors/Retailers (Carrying other brands too) .  For the purpose of brand promotion, the applicant was procuring promotional items such as Carrying bag (with name of Applicant printed on it), calendes, writing pads, display boards, outdoor hoardings, […]
By CA. Sachin Jindal
Last update on April 19,2021
Integration of e-way bill Portal with VAHAN portal
To ensure correctness of vehicle number, the Government has linked the e-way bill system with the VAHAN portal for cross checking the vehicle Registration Number on a real time basis at the time of generating E-way bills. In other words the E-way Bill system will show error and does not generate an E-way bill if the vehicle is not registered on the VAHAN Portal.
By CA. Kapil Mittal
Last update on April 19,2021



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