Articles by Member (Account Deleted)

GST implications on out-of-court settlement

Member (Account Deleted) 08 May 2023 at 08:44

Out of Court Settlement is resolution of a legal dispute which takes place outside of a court proceeding or before the court comes to a final decision.

GST implications on freight forwarder and exporter of goods

Member (Account Deleted) 10 April 2023 at 08:56

Place of supply provisions relating to freight forwarder and exporter as well as proposed changes in those provisions vide Finance Act, 2023.

ITC eligibility of CSR expenditure under GST and Finance Bill, 2023

Member (Account Deleted) 20 March 2023 at 08:54

Upto March 2014, the companies were undertaking CSR activities as per their internal polices. However, from 1 April 2014, the section 135 of Companies Act, 2013 made mandatory for certain categories of companies to undertake CSR. Also, the activities which should be undertaken as part of CSR are listed in Schedule VII to the Companies Act, 2013.

E-invoice and recent circular under GST

Member (Account Deleted) 16 March 2023 at 09:01

Every registered taxable person whose aggregate annual turnover exceeds Rs. 10 Cr in any of the financial year starting from 2017-18 is liable to issue e-invoice by way of uploading its tax invoice in json file on Invoice Registration Portal (IRP) in accordance with e-invoice schema in INV-01 and getting back digitally signed json from IRP with IRN and QR Code.

Concept of Missing Invoice under New GST Returns

Member (Account Deleted) 24 April 2020 at 10:30

Can recipient take credit of invoice not uploaded by supplier in his GST Return. The answer to the said question is given in this article.

Condition for claiming refund of unutilised Input Tax Credit(ITC)

Member (Account Deleted) 20 April 2020 at 10:35

The refund of accumulated ITC shall be restricted to the ITC as per those invoices, the details of which are uploaded by the supplier in FORM GSTR-1 and are reflected in the FORM GSTR-2A of the applicant.

Whether Advance Ruling Authority can determine issue relating to Place of Supply

Member (Account Deleted) 08 April 2020 at 10:47

Whether Advance Ruling Authority can determine issue relating to Place of Supply. Let us understand it in respect to the Kerala High Court Ruling.

Concessional GST rate for small service providers

Member (Account Deleted) 26 April 2019 at 11:10

Exemption from registration for person engaged in exclusive supply of goods [Notification No. 10/2019-Central Tax dated 7 March 2019] Any person who is exclu..

"E-way bill in Bill to Ship To" Model

Member (Account Deleted) 24 April 2018 at 10:59

The Government vide Press release dated 23/04/2014 has given clarifications in relation to requirement of e-Way Bill for "Bill To Ship To" model of

Late Fees under GST

Member (Account Deleted) 02 January 2018 at 11:27

A Provisions relating to Late FeesThe section 47 of the GST Act requires the registered person to pay late fees where returns are not filed by due date. The sai..