CA Vivek Kumar
6 POSTS0 COMMENTS
GST
GST Rule 86B: Analysis of Rule restricting the use of ITC in excess of 99% of the Output Tax liability (Read Notification)
Rule 86B (Restriction on use of Input Tax Credit for discharging the output liability) has been inserted into CGST Rules, 2017 vide notification no....
GST
GST Quarterly Return Monthly Payment (QRMP) scheme: Quarterly return filing option for taxpayers having Turnover upto 5 Crore
CBIC has launched GST Quarterly Return filing & Monthly Payment (QRMP) scheme. In order to give relief to small taxpayers and ease of doing...
Articles
All About Section 206C(1H)- TCS on Sale of Goods
Section 206C(1H)- TCS on Sale of Goods, which is newly inserted section and is effective from 01-10-2020. This article will cover a detailed analysis...
Articles
E-Invoicing under GST: Detailed Guide to Notification No. 61/2020
On 30th July 2020, the Central Board of Indirect Taxes and Customs (CBIC) vide Notification No. 61/2020 introduced the “Schema for E-Invoice” for imposing...
Articles
Filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish return of income
While filing an Income tax return (ITR) for AY 2020-21 (FY 2019-20), A new column is appearing in General Information which is "Are you...
Articles
GSTR-2B: How to Reconcile ITC, Benefits, How GSTR 2B is different from GSTR 2A
What is GSTR-2B which is being reflected on GST Portal?
GSTR-2B has been launched by the government as a move to make advancement in the...
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