GST Articles

Clarification in respect of challenges in implementation of provisions of GST Laws vide circular no. 137

Pradeep Jain 16 April 2020 at 19:03

Circular No. 137/07/2020-GST dated 13.04.2020 has been issued providing clarifications regarding certain challenges being faced by taxpayers in adhering to the compliance requirements under various other provisions of the CGST Act.

Registration at Place of Importation is no more a conundrum in GST Law

Deepali Mishra 16 April 2020 at 10:58

As per Advance rulings the place of supply of imported goods, it can be concluded that since the importer has no establishment or place of operation or any godown or GSTIN at the port of import, thus the place from where he ordinarily carries on his business shall be deemed to be the place from where he makes the taxable supplies.

GST regime Carry forward of ITC not reflected in revised ST-3 by filing Tran-1

Pradeep Jain 16 April 2020 at 10:57

We have come across number of decisions allowing the benefit of carrying forward the credit in GST regime on account of various technical glitches occurred in filing of TRAN-1 by various High Courts.

Cross charge under GST- Detail Note on Inter-Branch Transfer of Expenses

CA Amit Harkhani 16 April 2020 at 10:57

Detail Note on Inter-Branch Transfer of Expenses.

Input Service Distributor in GST

CA Amit Harkhani 16 April 2020 at 10:57

The Input Service Distribution is self explanatory that distributing the credit on common invoices pertaining to input services only and not goods (inputs or capital goods).

Interview with GST expert Advocate Jatin Harjai

CA Sudhir Halakhandi 15 April 2020 at 12:35

The outbreak of COVID-19 and the compulsion to stay at home is tough but at the same time it is bringing out the creativity in everyone. CA Sudhir Hakalkhandi has started with a series called "Know your GST Expert".

Interview with GST Expert CA Bimal Jain

CA Sudhir Halakhandi 15 April 2020 at 12:35

In the outbreak of COVID-19 CA Sudhir Halakhandi has started with an initiative called Know your GST Expert. What a wonderful initiative to keep people updated in this time of crisis. In the third interview in these series, Mr. Halakhandi is in a discussion with CA Bimal Jain.