GST Annual Return Filing – GSTR-9 Filing

GST Annual Return Filing - GSTR-9 Filing GSTR-9 filing is a crucial yearly obligation for all taxpayers registered under the Goods and Services Tax (GST) framework. GSTR-9 encompasses comprehensive information regarding outward and inward supplies, covering transactions conducted or received…

Guidelines for issuance of summons under GST

Guidelines for issuance of summons under GST Despite having a huge impact, it is observed that ‘summon’ is by and large being issued by the department in a casual and routine manner. In order to ensure the judicial use of…

Central Goods and Services Tax (Sixth Amendment) Rules, 2021

Central Goods and Services Tax (Sixth Amendment) Rules, 2021 The Central Board of Indirect Taxes and Customs (CBIC) through Notification No. 30/2021 – Central Tax dated 30th July 2021 have issued the Central Goods and Services Tax (Sixth Amendment) Rules,…

GST Audit and Annual Return provisions effective from 1st August 2021

GST Audit and Annual Return provisions effective from 1st August 2021 With the following three notifications, recently issued by CBIC, the GST provisions with regard to an annual return is completely changed. The new provisions are effective from 1st August…