Articles by CA Amit Harkhani
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GST on Salvage Value in Motor Insurance Claims
Understand GST implications on salvage value in motor insurance claims. Learn when insurers pay GST on wrecked vehicles and when they don't.
No ITC Reversal for Non-Taxable LIC Premium Portion
Understand why Input Tax Credit (ITC) isn't reversed for the portion of LIC premiums excluded from taxable value under Rule 32(4). Learn about life insurance taxability.
CGST Act 2017: Complying with Post-Supply Discounts
Understand how to comply with Section 15(3)(b)(ii) of the CGST Act 2017 for post-supply discounts. Learn about agreements, ITC reversal, and required documentation.
GST on Guarantees: Personal & Corporate Explained
Understand how GST applies to personal and corporate guarantees. Learn about valuation rules, RCM, and when GST is payable. Get expert insights.
Manufacturing Special Procedure: Packing Machine Registration
Follow the special procedure for manufacturing specified goods. Learn about packing machine registration forms (SRM-I, SRM-IA, SRM-IIA, SRM-IIB) and record-keeping deadlines.
TDS under GST: Updated Rules & Deductions Explained
Understand TDS under GST with our latest update (Oct 2023). Learn deduction rates, thresholds, registration, and filing requirements. Stay compliant!
GST Refund on Export of Goods: Your Guide
Understand GST refunds for exported goods. Learn about zero-rated supplies, LUTs, bonds, and how to claim your eligible input tax credit refund.
GST Interest: Rates, Rules & When to Pay
Understand GST interest on late payments and wrongly availed Input Tax Credit (ITC). Learn rates, rules, and calculation examples. Pay on time!
GST on Goods Transport by Road: GTA & Tax Guide
Understand GST implications for Goods Transport Agencies (GTAs) in India. Learn about taxability, exemptions, consignment notes, and who pays GST.
CGST Act Section 17(5): ITC Restrictions Explained
Understand Section 17(5) of the CGST Act, 2017 regarding restrictions on Input Tax Credit (ITC) for motor vehicles, works contracts, and more. Learn what's eligible.
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