Category Archives: GST

Auto-population of e-invoice details into GSTR-1/2A/2B/4A/6A 30/12/2020 Certain notified taxpayers have been issuing invoices after obtaining Invoice Reference Number (IRN) from Invoice Registration Portal (IRP) (commonly referred as ‘e-invoices’). Details from such e-invoices shall be auto-populated in respective tables of GSTR-1. Update on the status of such auto-population was last published on 30/11/2020. For those taxpayers who had… Read More »

New GST Clarifications on Rules 86B by CBIC I CA Satbir Singh

Select sections of the Finance Act, 2020 to be effective from 1st January 2021 The Central Government vide Notification No. 92/2020- Central Tax dated 22nd December 2020 has appointed 1st day of January, 2021, as the date on which the provisions of sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of the Finance Act, 2020 shall come… Read More »

Communication between Recipient and Supplier Taxpayers on GST Portal 25/12/2020 A facility of ‘Communication Between Taxpayers’ has been provided on the GST Portal, for sending a notification by recipient (or supplier) taxpayers to their supplier (or recipient) taxpayers, regarding missing documents or any shortcomings in the documents or any other issue related to it. This facility is… Read More »

New GST Rule 21A for Suspension of Registration . In the said rules, in rule 21A,- (a) in sub-rule (2), the words “,after affording the said person a reasonable opportunity of being heard,” shall be omitted; (b) after sub-rule (2), the following sub-rule shall be inserted, namely: – “(2A) Where, a comparison of the returns… Read More »