GST Articles

GST on directors remuneration - Analysis based on CBIC circular

CA Alexandar Gazi 10 August 2020 at 09:29

GST on directors remuneration according to the entry no. 6 of Notification No. – 13/2017 –a company or body corporate shall pay GST on reverse charge basis on the amount of remuneration paid or payable to directors of the said company or body corporate and on the other hand Schedule III of the CGST Act, 2017

FAQs on Offline Tool for Form GSTR-4 Annual Return by Composition Taxpayers

CA.KIRANKUMAR R N 08 August 2020 at 12:46

Form GSTR-4 (Annual Return) Offline utility is an Excel based tool to facilitate preparation of annual return creation in Form GSTR-4.

How to file Form GSTR-4(Annual) using offline utility?

CCI Team 08 August 2020 at 11:46

The facility to file GSTR-4(Annual) using offline utility has now been made available on the GST Portal. The due date to file the form for FY 19-20 is the 31st of August 2020.

Email from GSTN on Aggregate Turnover - How to Respond?

Rohit Kumar Singh 05 August 2020 at 12:25

Email from GSTN on Aggregate Turnover - How to Respond?

Tax Deducted at Source (TDS) provisions under GST

CA Chanchal Jain 04 August 2020 at 10:09

TDS is the deduction at a specified rate by the deductor. Section 51 of the Central Goods and Services Tax (CGST) Act lays down the provisions of TDS. The section starts with the non-obstante clause.

Works contracts and implications in real estate under GST

FCS Deepak Pratap Singh 03 August 2020 at 10:47

Since GST implementation in Real Estate Sector, various disputes have come to notice of government. We have debated much on definition and applicability of GST on Work Contracts related to Real Estate Sector.

How does one confirm GST applicability on any goods/services?

CA. Heet Shah 03 August 2020 at 10:47

How does one confirm GST applicability on any goods/services?

Life of Capital asset 5% Per Quarter or 60 Months - Analysis of Rule 40(2) & Rule 44(6) of CGST Rule 2017

CA Arun Chhajer 01 August 2020 at 11:00

In CGST Rules, there are two provisions which refer to the Section 18(6) and prescribes the method for calculating the input tax credit for the said purpose. i.e. Rule 40(2) & Rule 44(6)

Non Resident Taxable Person- Tax Implications under GST

CA. Heet Shah 01 August 2020 at 11:00

Section 2(77) of CGST Act defines Non-resident taxable person (NRTP) as any person who occasionally undertakes transactions involving supply of goods /services,..