Articles by Madhukar N Hiregange
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Input Tax Credit under GST - Amendments
Background In GST regime, input tax credit is available to registered person on goods and services used in course or
Anti-profiteering in GST Law - Does it Require Judicial Review?
IntroductionMoving from different indirect taxes into one consolidated indirect taxes Goods and Services Tax (GST) was a challenging task for the Government. On...
GST- Sales Promotion - Circular 92 dt.7.3.19 Analysed
This circular was on sales promotional schemes and the availability of tax credit (ITC). It clarified the position of GST as under: A. Free Samples/ Gifts: In
Resident Welfare Association - GST
BackgroundFormation of associations or unions is a fundamental right guaranteed by the Constitution to its citizens. Many clubs or associations are formed eith...
Summary of GST circulars issued on 18th Feb 2019
SUMMARY OF GST CIRCULARS Details of inter-State supplies made to unregistered persons to be mentioned in GSTR -3B & GSTR -1(Circul
Analysis of Amendments in GST Act, Rules & Compensation to States Act
Date � 02.02.2018 Index INTRODUCTION.. 2EXECUTIVE SUMMARY.. 4AMENDMENTS IN CGST
GST on Resident Welfare Association
Most of the RSWAs had started to comply with the GST law. Some were paying on the entire collections once it exceeded Rs. 7,500/- member wise or association wis...
Update on GST January 2019
Summary of recent Notifications and Circulars Based on the recommendations of the GST Council in its 31st meeting held on 22nd
Standards on Auditing - GST Audits
The generally accepted auditing practices (GAAP) are those set out Internationally which enable comparison of financial statements post audit across the world t...
Common Errors : ITC (Documentation and Recording)
BACKGROUNDThe primary focus of the industry at the time of introduction of GST was on implementation/modification of ERP module to suit GST requirements, appro...
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