GST Update Month of Dec 2020 || Magazine on GST Update Month of Dec 2020

Introduction

The Turnover Limit for the Composition Levy

Persons not entitled to avail composition scheme

Composition Scheme Tax Rate

What Happened Turnover during a financial year exceeds the limit (CGST Section 10 (3))

Billing/ Palace of Supply

E-Commerce Operator

Input Tax Credit and Restriction of collection of tax

Payment of Tax/ Filling of return

Amended the Rule 62 under the CGST Rules, (CMP-08)

Eligibility

Rule 61A. Manner of opting for furnishing quarterly return

Furnishing of GSTR-1

What is IFF?

How to make monthly tax payments under the QRMP scheme?

Fixed Sum Method (FSM):

How will the Transition to the New QRMP Scheme take place from the Existing Monthly Return Filing Regime?

Benefits of QRMP Scheme 

In Re Sri. B.R. Sridhar (GST AAR Karnataka)

No GST if Entire Sales Consideration received after obtaining Occupancy (completion certificate) Certificate by applicant of his Share in property under JDA

Heritage Lifestyles and Developers and Pvt. Ltd. Vs. Union Of India (Bombay High Court)

Can ITC be availed beyond due date? (Input tax credit denial merely on technical grounds not justified)

In re IZ Kartex (GST AAAR West Bengal)

Service received from foreign entity through its branch in India – RCM of Direct Charge?