GST Articles

GST on Individual Advocates including Senior Advocates and Firm of Advocates

Posted by Gaurav Arya 03 July 2021 6404 Views

Advocates have the privilege of not paying GST on their output supply, while the tax on their supplies has to be paid by recipients under RCM. Let us understand the GST on Advocate Services in detail.

Show Cause Notice Under Section 73, 74 and 76 of CGST Act, 2017

Posted by Neethi V. Kannanth 01 July 2021 17335 Views

Show cause notice is a notice served by the department giving an opportunity for a person to explain with reasons as to why a particular course of action should not be taken against him.

Functionality to register complaint on misuse of PAN in GST Registration

Posted by Suhasini

30 June 2021 3912 Views

To address the complaint related to misuse of PAN for obtaining GST registration, a functionality to register such complaints on GST Portal has been introduced....

Documents required / checklist for GST registration

Posted by Ashok Pitroda 29 June 2021 20023 Views

The documents required to obtain GST registration depending on the types of business or constitution have been mentioned in this article.

4 years of GST - Roller Coaster or Smooth Ride?

Posted by CA UTSAV BHARATI JASAPARA 27 June 2021 5953 Views

In these 4 years, GST has suffered more than 900 amendments through Notifications, Circulars and Press Release. So have these 4 years been a smooth ride or a roller coaster for taxpayers? Let us discuss.

GST Applicability on Foreign Diplomatic Mission (FDM)

Posted by Kush Shah 27 June 2021 2836 Views

"FDMs shall be given a full refund of taxes for the underlying value of their Input Tax Credit in Procedure and Manner as may be prescribed” clarifies GST Council vide circular number 68/2018.

GST on Ocean Freight in Relation to Import of Goods

Posted by Manish Gupta 24 June 2021 14318 Views

The two most popular means of transportation of goods from one country to another are through sea routes and air routes. Let us understand the applicability of GST on Ocean Freight expense incurred during import of goods.

Tax evasion under GST and measures to curb it

Posted by CA PIYUSH KAPOOR 21 June 2021 5781 Views

Tax evasion is the illegal attempt through which taxpayers try to reduce their tax liability. It has become a major problem for the government of almost every country.

Clarification on GST on certain goods and services

Posted by Rohit Kumar Singh 21 June 2021 5375 Views

In the 43rd GST Council Meeting held on 28th May 2021, the council had recommended some clarifications to be issued on GST Rate of certain goods and services.

Analysis of GST Notifications Issued on 17th June 2021

Posted by CAJayprakash Pandey 19 June 2021 8408 Views

CBIC has clarified that services provided to an educational institution by way of serving food is exempt from levy of GST irrespective of its funding from government grants or corporate donations.