Notification No. 20/2021 – Central Tax, dated 01 June 2021, issued under Section 128 of the CGST Act, 2017, provides for a partial waiver of late fee leviable under Section 47 for delayed furnishing of FORM GSTR-1. The relief is…
Notification No. 52/2020 was issued as part of the Government’s COVID-19 relief measures to address widespread compliance difficulties faced by taxpayers during nationwide lockdowns. Restricted business operations, limited staff mobility, and system constraints prevented many registered persons from filing GST…
(Dated 31 December 2018) Statutory Recognition of GST Portal Notification No. 76/2018–Central Tax notifies the common GST portal (www.gst.gov.in) as the authorised electronic system under the CGST Act and Rules. All returns, statements, applications, replies, and other documents prescribed under…
Section 116 – Appearance by Authorised Representative Section 116 governs who may appear before GST authorities, the Appellate Authority, or the Appellate Tribunal on behalf of a registered person. It provides the legal basis for representation in GST proceedings. Importantly,…
A Goods and Services Tax Practitioner (GSTP) is an authorised compliance professional under the GST law who assists registered taxpayers in meeting their statutory obligations. The framework governing GSTPs is laid down primarily in Section 48 of the CGST Act…
Section 47 of the CGST Act imposes a statutory late fee when a registered person fails to file any GST return within its prescribed due date. The fee arises automatically, applies per day of delay, and continues until the return…
Section 44 requires every eligible registered taxpayer to furnish an Annual Return summarising all GST activities for the financial year. The Annual Return captures outward and inward supplies, input tax credit utilisation, adjustments made during the year, and taxes paid…
Constitutional Authority for GST Policy & Coordination The GST Council is the apex constitutional body responsible for policy formulation, coordination, and harmonisation of the Goods and Services Tax (GST) system in India. It provides a common platform where the Union…
Unified classification system for goods and services HSN (for goods) and SAC (for services) are the official GST classification frameworks used to determine applicable tax rates, exemption eligibility, and reporting accuracy across invoices, returns, and statutory filings. These codes ensure…
The Rate Structure in GST refers to the framework of tax rates notified for goods and services under GST law, applicable uniformly across India. GST does not prescribe rates directly in the statute. Instead, the law authorises the Government to…