GST Articles

Service Tax on Liquidated Damages - When not Leviable?

Posted by Lekhraj sood 03 August 2021 2685 Views

The department contended that the amount recovered by the appellant for non-fulfilment of obligation in terms of the agreement from their suppliers and buyers is nothing but consideration for tolerating an act of their customers.

All About Reverse Charge Mechanism under GST

Posted by CA. Ankit Chandrakar 31 July 2021 5959 Views

As per Section 2(98) of the Act,"reverse charge" means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services

Power of arrest under GST

Posted by CA Shubham Gupta 30 July 2021 2319 Views

The Commissioner is vested with the power to authorize, by an order, any Officer of the central tax to arrest a person, where he has reasons to believe that such person has committed the offences

Cancellation of Registration under GST

Posted by Prachi Bansal 29 July 2021 7637 Views

The registration done with the GST Council can be cancelled by the department itself or it can also be cancelled by the individual having their own reasons.

TDS Under Goods and Services Tax

Posted by Shubham Kishanpuria 29 July 2021 4484 Views

We all are familiar with the word TDS (Tax Deducted at Source) in relation to Direct Tax, but few people are aware that similar term exists in Indirect Tax also.

Extension of limitation under GST Law in terms of Order of the SC dated 27th April 2021 - A Clarification

Posted by Rohit Kumar Singh 28 July 2021 4400 Views

CBIC has issued a Circular No 157/13/2021-GST dated 20th July 2021 clarifying the extension of limitation for various actions under the GST Laws pursuant to SC's Order dated 27th April 2021.

New GST functionalities to be deployed w.e.f July, 2021

Posted by CS Lalit Rajput 28 July 2021 4400 Views

Discussing upcoming GST functionalities with regard to Registration in Form GST REG-21, Return under Form GSTR-10, GSTR-11, GSTR-1 and GSTR-5 deployed on the GST Portal in July 2021.

GST Registration

Posted by Manju Laur 24 July 2021 5405 Views

Section 22 of the CGST Act, 2017 provides that any person, engaged in making a taxable supply, whose aggregate turnover in a FY exceeds 20 lakh rupees is liable to be registered under GST.

Government tenders to attract GST, deemed a service - Maharashtra AAR

Posted by CS Lalit Rajput 23 July 2021 3061 Views

Any tendering should attract GST on the processing fee and that 18% GST should apply wherever such forms are bought online or offline. Both online and offline tendering would be considered as a supply of service.

Decoding E-Commerce Operators from GST perspective

Posted by Manish Gupta 23 July 2021 3524 Views

As per Section 2(45) of CGST Act, 2017, electronic commerce operator means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce.