Shashank Kothiyal

Company Secretary by Profession. Company Secretary expertise in GST related matters. Certified CSR Professional From ICSI

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  • 1300
  • Shashank Kothiyal
  • 02-02-1993
  • Delhi
  • xxxxxxxxxx
About Me

Company Secretary expertise in GST related matters. Certified CSR Professional From ICSI
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Industries Expertise
Professional Services
Areas of practice
Bank Audit
Bank Loan Syndication
Bank Report
Business Development
Business Income Tax
Business Law
Business Licenses
Business Operation
Business Purchase
Business Registration
Business Sale
Business Startup
Business Support
Business Valuation
Changes to Company
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ERP System Implementation
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Family Law
Feasibility Reports
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Registration of 80G/12AA
Registration of 80G/12AA
Registration of 80G/12AA
Registration of 80G/12AA
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Statutory Audit
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Tax Audit
Taxation Services
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Transfer Pricing Audit
Valuation Services

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My Resume
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  • Company Secretary 27-03-2017 - 10-09-2018

    Associate Member of ICSI

  • B.Com 15-09-2018 - 15-09-2018

    Commerce Graduate

  • Certified CSR Professional From ICSI 13-05-2019 - 13-05-2019

    Certified CSR Professional From ICSI

  • Certificate of Achievement 2018

    Actively Participation in National Agenda Forum

  • NACIN Certificate 2017
    National Academy of Customs Indirect Taxes and Narcotics

    GST Accredited Trainer

Shashank Kothiyal: Know more about my achievements

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Shashank Kothiyal: Read My 26 Published Articles

In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is to be blocked, in case the taxpayer fails to file their returns in Form GSTR-3B or Statement in Form CMP-08, for two or more consecutive tax periods. For unblocking of this facility, taxpayer need to apply to jurisdictional Tax Official in Form GST EWB 05. A facility has now been p......

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  • 09 Jun 2020
  • Shashank Kothiyal
  • GST,  Compliance,  

In this article, we will read about the detailed procedure related to “Filing of Nil GSTR-3B through SMS”. Further, we will read who can file nil GSTR-3B through SMS and how can we avoid the error while filing the return through SMS.   1. When can GSTR-3B be filed as Nil?   Ans. GSTR-3B can be filed as a nil return if there are no outward supplies as well as liability (in......

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The CBIC has recently introduced Form PMT-09 for transfer of amount from one head to another head. This enables a registered taxpayer to transfer any amount of tax, interest, penalty, etc. that is available in the electronic cash ledger, to the appropriate tax or cess head under IGST, CGST and SGST in the electronic cash ledger.   Hence, if a taxpayer has wrongly paid CGST instead of SGST, ......

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In this article we will read the FAQ’s related to Viewing Orders of Unblocking of E-Way Bill Generation Facility, where we will find find the status of order issued by Tax Official , steps to view Acceptance/Rejection Order and duration for which unblocking of an E-Way Bill generation facility. The detailed FAQ’s are: Why GSTIN will blocked for E-Way Bill generation facility? Ans......

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FILING PROCESS OF CMP-08   All the registered taxpayers paying tax under the provisions of section 10 of CGST Act 2017 or availing benefits of Notification No. 2/2019-Central Tax (Rate) dated 07th March 2019 have been categorized under ‘special category of persons’ by the CBDT. A special procedure has been laid out by the CBDT via Notification no. 21/2019 – Central Tax dat......

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CBIC issued the Notification No. 26/2019,27/2019/28/2019,29/2019,30/2019,31/2019,32/2019 on 28th June 28, 2019 related to various issues. The detailed analysis are mentioned below: S.No Notification No Description Analysis 1 26/2019 Seeks to extend the due date of filing returns in FORM GSTR-7 The due date for filing GSTR-7 from October, 2018 to July......

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  • 14 May 2019
  • Shashank Kothiyal
  • GST,  Updates,  

In this article, we will read the detailed analysis of FAQ’s related to the offline utility of GSTR-9. The following FAQ’s are:   1. What is Form GSTR-9 Offline Utility?   Ans. GSTR-9 Offline utility is an Excel-based tool to facilitate the preparation of annual return in Form GSTR-9. This Annual return is to be filed once, for each financial year, on the GST Portal, by t......

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  • 28 Apr 2019
  • Shashank Kothiyal
  • GST,  Articles,  

Special procedure for the person paying tax under section 10 or availing benefit of Notification No. 2/2019-Central Tax (Rate) dated 07th March 2019. The Central Board of Indirect Taxes and Customs, vide notification no. 21/2019 – Central Tax dated 23rd April 2019 has laid down the special procedure to be followed by specified categories of persons. Specified person to whom ......

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The GSTN has introduced the “Free Accounting & Billing Software” for the small taxpayers whose turnover less than 1.5 crores. Those taxpayers can download the software, the process to download the software are:    1. Log into GST Portal   2. Click on Download > Accounting and Billing Software   3. Click on Download > Accounting and Billing Software &......

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New Functionality is available on GST Portal where one can Compare the Input Tax Credit taken in GSTR-3B and that available in GSTR-2A. This tool is a great help for making GST Reconciliation for Annual Return or making ITC Reconciliation for Finding out how much ITC we have claimed in GSTR-3B and how much is reflected in GSTR-2A. – This is for view and download in Excel Comparison of liabi......

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1. What is e-Way Bill?   Ans. E-way bill is a document required for carrying any consignment of goods of value exceeding Rs. 50,000 as mandated by the Government in terms of Section 68 of the Goods and Services Tax Act read with Rule 138 of the rules framed thereunder. It is generated from the GST Common Portal for eWay bill system by the registered persons or transporters or others wh......

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  • 11 Jan 2019
  • Shashank Kothiyal
  • GST,  

In this article, we will see the update on new functionalities /enhancements deployed on GST portal recently is given below:   A. Assessment and Adjudication: Rectification of mistake in the order by the Adjudicating Authority: Errors or mistakes apparent on the face of record can be rectified by the Adjudicating Authority, on basis of suo-moto rectification or upon receipt o......

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The CBIC has issued Notification related to recommendations made during 31st Meeting of the GST Council from 67/2018 to 79/2018 also “Removal of Difficulty Orders” from Order No. 2/2018 to Order No. 4/2018. In this article, we will read the details analysis of notifications and order issued by the CBIC. S.No Notification No. Description Lin......

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  • 23 Dec 2018
  • Shashank Kothiyal
  • GST,  Articles,  

The GST Council in its 31st meeting held today at New Delhi made the following policy recommendations: 1. There would be a single cash ledger for each tax head. The modalities for implementation would be finalised in consultation with GSTN and the Accounting authorities.2. A scheme of a single authority for disbursement of the refund amount sanctioned by either the Centre or the State tax authori......

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The department has Proposed improvements in e-way bill generation, being released on 16.11.2018. The detailed analysis is mentioned below:   1. Checking of duplicate generation of e-way bills based on same invoice number   The e-way bill system is enabled not to allow the consignor/supplier to generate the duplicate e-way bills based on his one document. Here, the system checks for d......

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Provisions related to the CGST Act and CGST Rules,2017.CGST Act: Section 35(5):Every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement under sub-section (2) of section 44 and such other documents in......

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Introduction GST is a trust-based taxation regime wherein the assessee is required to self-assess his returns and determine tax liability without any intervention by the tax official. Therefore a tax regime that relies on self-assessment has to put in place a robust audit mechanism to measure and ensure compliance of the provisions of law by the taxable person. Definition “Audit” is......

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  • 13 Oct 2018
  • Shashank Kothiyal
  • GST,  Articles,  

Dear Professional Colleagues,In these updates, we will see new functionalities, which were made available on GST Portal, recently:   1. Refund: Application for Refund can now be filed for multiple tax periods, in following refund cases:   Export of services with payment of tax with the facility to upload Statement 1. ITC accumulated due to Inverted tax structure with the facilit......

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  • 09 Oct 2018
  • Shashank Kothiyal
  • GST,  

Dear Professional Colleagues,The GSTN has introduced the new RFD-01A form for Refund by Supplier of deemed export. In this article, we will see the detailed analysis related to the Refund form, Rules and how to file the nil and not a nil refund form online.   Who can file a refund application in case of Deemed Exports supplies:   As per 3rd proviso to Rule 89(1) of CGST Rules, 2017, ......

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  • 06 Oct 2018
  • Shashank Kothiyal
  • GST,  CGST,  SGST,  IGST,  

GST RFD-01A- Refund on account of CGST & SGST paid by treating the supply as intra-state supply which is subsequently held as inter-State supply and vice-versa   The GSTN has introduced the new RFD-01A for Refund on account of CGST & SGST paid by treating the supply as intra-state supply which is subsequently held as inter-State supply and vice-versa. In this article, we will see th......

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  • 04 Oct 2018
  • Shashank Kothiyal
  • FAQs,  

Dear Professional Colleagues,In this article, we will see the FAQ’s related to Tax collector at source (TCS) under GST. The whole overview related to the TCS.   1. What is Electronic Commerce?   Ans. As per Section 2(44) of the CGST Act, 2017, electronic Commerce means the supply of goods or services or both, including digital products over a digital or electronic network. &nb......

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  • 28 Sep 2018
  • Shashank Kothiyal
  • GST,  Articles,  

This article will explain the new enhancements done in the E- Way Bill (EWB) generation form and is being released on 01.10.2018. The purpose of this article is to communicate the latest changes with screenshots and make them understand and prepare them while generating the E-Way Bills from 01.10.2018. Following are the enhancements done in the E-Way Bill generation Form: 1. Display of only rele......

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  • 25 Sep 2018
  • Shashank Kothiyal
  • GST,  Articles,  

Dear Professional Colleagues, In this article we will see the FAQ’s related to the Final Return and how to file the GSTR-10 (Final Return) online step by step: 1. What is Form GSTR-10? Ans. A taxable person whose GST registration is cancelled or surrendered has to file a return in Form GSTR-10 called as Final Return. This is a statement of stocks held by such taxpayer on the day immediate......

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Dear Professional Colleagues, The GSTPs enrolled on the GST Network under sub-rule (2) of Rule 83 and covered by clause (b) of sub-rule (1) of Rule 83, i.e. those meeting the eligibility criteria of having enrolled as sales tax practitioners or tax return preparer under the existing law for a period not less than five years, are required to pass the said examination before 31.12.2018 in terms of ......

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Dear Professional Colleagues, CBIC has issued the various Notifications related to the GST Returns and Amendment in CGST, Rules 2017. In this article, we will see the detailed analysis of the Notifications. The following analysis are:   Extension the due-date of TRANS-1: The Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electron......

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Dear Professional Colleagues,GSTN has launched a new format for the composite taxpayers' GSTR-4 return in online mode. It’s very easy for the taxpayer to choose the options according to the choice and then file the return. In this article we will see what are the changes has been done in the GSTR-4 return.   The step by step procedure is:   1. Some important points: 2. Then cl......

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