GST Archives - ABSM

October 27, 2021
SC denies Inverted duty refund for input services

The Supreme Court recently confirmed a Madras High Court judgment which upheld a fiscal formula included in the Central Goods and Service Tax Rules to execute refunds of unutilized Input Tax Credit (ITC) accumulated on

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July 13, 2021
HSN Code mandatory after 1st April,2021 under GST laws.

What is HSN ? HSN means Harmonized System Nomenclature .It is an internationally adopted system for commodity description and product nomenclature system developed by the World Customs Organization (WCO).  HSN Code mandatory from 𝟏𝐬𝐭 April,

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July 8, 2021
All about Composition scheme under GST laws

Composition is an alternative mode of tax levy to provide simplicity to small taxpayers so that they need not indulge in dilemma of different rates, input credit and other complicacies. This is a optional method

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February 20, 2020
Due dates for filing of return in FORM GSTR-3B in a staggered manner

        As per Notification No. 07/2020 – Central Tax dated 3rd February,2020, the due date for filing of FORM GSTR 3B has been revised for the month of January 2020- March,2020.  

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January 27, 2020
Introduction to New GST Returns

The GST council, in its 31st meeting, in order to increase the transparency and accuracy of the return filing process has decided to implement ‘New GST Returns’. Currently, these returns will be applicable from April,2020.

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January 25, 2020
Refund Process under GST Laws

Refund under GST Laws Even after completion of more than 2 years of GST and despite the government’s claim that they have been doing everything required to streamline the process, one thing is sure that

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January 7, 2020
GST Registration Process- An Overview

Step by Step guide for GST Registration on GST portal   There are two parts of the GST application namely Part A and Part B. Part A Log on to www.gst.gov.in and click on the

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January 2, 2020
GST registration in E-commerce

E-commerce has completely transformed the way of doing business in India. Market share of e-commerce is getting increased day by day due to ease to customer and increased customer base for seller as well. In

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December 31, 2019
Cancellation of GST- End of Compliance?

Sometimes a person thinks that if he is not working in GSTIN it is better to get the registration cancelled to get rid of all the compliance but is it so? Take a look on

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