GST Articles

Issues of GST Amnesty Scheme

Posted by CA Umesh Sharma 14 July 2021 6453 Views

The GST Council announced the GST Amnesty Scheme in its 43rd GST Council Meet. However, there are certain issues in it, that have been addressed in this article.

GST on Individual Advocates including Senior Advocates and Firm of Advocates

Posted by Gaurav Arya 07 July 2021 6409 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.

Whether ITC on goods/services used in the construction of mall can be used against GST payable on rental income?

Posted by FCS Deepak Pratap Singh 07 July 2021 3701 Views

The Orissa High Court in the case of - Safari retreats (P.) Ltd. vs Chief Commissioner of CGSTallowed ITC of construction material and services used for construction of a mall in which shops were leased post construction instead of being sold.

ITC - Sales promotion vs gifts under GST

Posted by CA Roopa Nayak 07 July 2021 77081 Views

In this article, the paper writer has examined the sales promotion expenses incurred, the eligibility to avail credit on these expenses and the restricted credit on gifts.

GST Refund - Practical Guide

Posted by Gaurav Arya 07 July 2021 10570 Views

Discussing the practical aspects of GST refunds that will help you to get refunds easily and quickly from the department. Kindly keep these points in mind while filing a GST refund.

Treatment of GST for TDS/TCS on purchase/sale of goods

Posted by CA Umesh Sharma 07 July 2021 12124 Views

TDS/TCS is to be deducted/collected u/s 194Q/206C(1H) respectively, if purchase/sales to a single party exceed Rs.50 Lacs. Whether the amount of GST is to be included in the calculation of the above limitation? Let us understand.

How to Change the Authorised Signatory on the GST Portal?

Posted by CA Sapna Ghelani 04 July 2021 18864 Views

In this article, we discuss the steps through which a taxpayer or professional can change the authorised signatory on the GST Portal.

GST Applicability on Foreign Diplomatic Mission (FDM)

Posted by Kush Shah 02 July 2021 2843 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.

4 years of GST - Roller Coaster or Smooth Ride?

Posted by CA UTSAV BHARATI JASAPARA 02 July 2021 5956 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.