Articles by CA Amit Harkhani

Slump Sale Under GST: Implications & Exemptions

Posted by CA Amit Harkhani 29 April 2021 10316 Views

Understand GST implications for slump sales. Learn about its classification as supply, valuation, exemptions, and ITC transfer. Get the facts.

Intra-State GST Credit: Can You Use It In Another State?

Posted by CA Amit Harkhani 26 February 2021 5509 Views

Learn if you can use GST paid on intra-state supplies in one state to offset output tax liability in another state where you're registered. Find out now!

Understanding the Eight Terms of Supply in CGST Act

Posted by CA Amit Harkhani 15 February 2021 2614 Views

Explore the Eight Terms of Supply under the CGST Act, including Sale, Transfer, Barter, Exchange, Lease, Rental, License, and Disposal. Learn the definitions and implications.

GST Rule 86B: Limit on ITC Utilisation Explained

Posted by CA Amit Harkhani 02 February 2021 10789 Views

Understand GST Rule 86B's restriction on using Input Tax Credit (ITC) in your electronic credit ledger. Learn who it affects & exceptions.

GST on Capital Goods: Sale of Business Assets Explained

Posted by CA Amit Harkhani 29 January 2021 5150 Views

Understand the GST impact on selling capital goods (business assets). Learn about definitions, supply provisions, and valuation rules.

QRMP Scheme Explained: Eligibility, Filing & Payments

Posted by CA Amit Harkhani 29 January 2021 13386 Views

Understand the QRMP Scheme: discover eligibility, how to opt-in, quarterly GSTR-1/3B filing, and monthly tax payments. Simplify your GST returns!

Value of Taxable Supply under GST: A Comprehensive Guide

Posted by CA Amit Harkhani 13 January 2021 8133 Views

Understand the value of taxable supply under GST. Learn what's included, excluded, and how it's calculated for various scenarios. Read now!

GST on Director Remuneration: Employee vs. Non-Employee

Posted by CA Amit Harkhani 10 January 2021 8225 Views

Understand GST implications on director remuneration. Learn when it's taxable under reverse charge based on employee status.

GST on OIDAR Services: A Comprehensive Guide

Posted by CA Amit Harkhani 18 October 2020 11289 Views

Understand GST on Online Information Database Access and Retrieval (OIDAR) services. Learn about definitions, registration, place of supply, and tax liability.