GST Articles


[SOLVED] Failed to Establish the connection to the server. Kindly restart the Emsigner - GST Portal

  Prajjwal Kaushik    06 September 2018 at 12:04

Possible ways that will help you find a way out to the error “Failed to establish a connection to the server. Kindly restart the Emsigner. Click here to troubleshoot.”



"Dahihandi of GST" - What are the Sweets of GST Dahihandi?

  CA Umesh Sharmapro badge    06 September 2018 at 11:05

Arjuna (Fictional Character): Krishna, Happy Janmashtami. The



GST Annual Return: Other than Composition Dealer

  CA Pradeep Kumar Rajput    06 September 2018 at 11:04

Finally, the wait is over as the government is notified the form for the annual return. Form 9 applicable for all the assesses other than composition dealers an..



Discussing GST Liability on Liaison Offices

  Rajesh Kumar    06 September 2018 at 11:04

Meaning of Liaison Office: As the name suggests, a Liaison office is setup by a foreign business entity in India to carry out the liaison activit..



Taxation of Branch Offices in India and GST on Services

  CA Roopa Nayak    06 September 2018 at 11:04

BackgroundGST is levied on supply of goods/services. Goods is defined as every kind of moveable property�.. Service is defined as anything other than goo



Key 21 suggestions on Draft GST Return Formats

  Bimal Jain    05 September 2018 at 11:59

The GST Council in its 28th GST Council Meeting held on July 21, 2018 under the Chairmanship of Shri Piyush Goyal, Union Minister for Railways, Coal, Finance &a..



Applicability of GST on supply from "Duty Free" Shops

  Rajesh Kumar    05 September 2018 at 10:45

There has been a confusion as to whether supply by duty free shops attracts GST or not. This paper is an attempt to understand the legal position in the light o..



GST on construction done for landlords under Joint Development Agreement

  CA Roopa Nayak    04 September 2018 at 11:36

BackgroundIn the real estate sector, joint development agreements or JDA, are entered into by which the land owners with developers. The land owners may not be ..



GST: Place of supply in course of export or import

  Rajesh Kumar    04 September 2018 at 10:41

1: Meaning of Export of Goods:Export of goods has been defined in Section 2(5) of the IGST Act, as,��export of goods� with its grammatical var



GST Amendment Act 2018 - Key changes at a Glance

  CA S K MISHRA    04 September 2018 at 10:41

In order to give effect to decisions taken in 28th GST Council meeting, the Central Government has amended CGST Act, 2017 & IGST Act, 2017. Some of the sig




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