AADHAR Authentication process under GST Registration

5 comments Saturday, August 22, 2020
  1. Aadhaar Authenticatiobn process has been introduced, for the persons applying for GST registration as Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit etc, in Form GST REG 01 (refer Notification No 62/2020-CT dt 20.08.2020 ).


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Legality of withholding refunds of exporters as per circular No. 131/1/2020-GST

0 comments Saturday, May 23, 2020
Exports under GST are considered as zero rated i.e. no tax is payable on export of goods or services. A person making zero rated supply is eligible under GST to claim for refund of unutilized input tax credit. The refund can be claimed by an exporter in two ways as stated in section 16 of IGST act, 2017:
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Retrospective amendment in section 140 of CGST Act-An overview

2 comments Wednesday, May 20, 2020
Whenever a new tax regime replaces an old tax regime there are numerous changes which a taxpayer faces and there are  lot of legal challenges in the transition from old regime to new regime. For the smooth transition of the new tax regime it is quite common to introduce the transitional provisions under the new tax law.
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4 comments Saturday, May 16, 2020

Refunds are the important part of any tax legislation. Refund is a drawback of the excess taxes paid to the Government subject to the conditions laid down in any law. Article 265 of our constitution provides a base behind legislation of refund provisions under any tax law, which provides that no tax shall be levied or collected except with the authority of law.
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Power to extend due date of TRAN-1 AND TRAN-2 in certain cases enhanced to 31.03.2020 and 30.04.2020

5 comments Thursday, January 2, 2020
The Central Government has enhanced the date upto which the submission of  Tran-1 and Tran-2 may be allowed to be filed to 31.03.2020 and 30.04.2020 respectively. Earlier this date was 31.12.2019 for Tran-1 and 31.01.2020 for Tran-2 form. This has been done by amendment in CGST Rules, vide Notification No. 2/2020 Central Tax.  
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Certain amendments in CGST Act, 2017 made vide Finance Act, 2019 notified wef 01.01.2020.


Central Government has implemented certain provisions of Finance Act, 2019 wef 01.01.2020. It is pertinent to mention here that clauses  92 to 112 and section 114 of the finance Act, 2019 which related to amendment in the CGST Act, 2017 are to come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. Section 103 of the Finance Act, 2019 has already been notified wef 01.09.2019 which related to the amendment in section 54 providing of Sub-section 8A which allowed the Government to disburse the refund of State tax in the manner as may be prescribed.
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