GST Articles

Taxability of legal service under GST

CA Sanya Kapoor 09 June 2020 at 09:56

RCM is applicable to legal services provided to Business Entity. In case services are provided outside India, then RCM is not applicable as the Business Entity is located outside the taxable territory.

MSME registration under Udyam Aadhaar- Benefits, Requirement, and Process

Sanchit Aggarwal 08 June 2020 at 12:50

The terminology like MSME, SSI or Udyog Aadhaar is one and the same thing. In other words, there is only one registration which micro, small, or medium enterprises have obtained and that is Udyog Aadhaar.

ITC on expenditures incurred on public welfare due to COVID-19

CA Shubham Kumar 08 June 2020 at 10:08

As per the above ruling, ITC would not be available on CSR activities but as per our understanding, ITC should be available in such a transaction. If masks, sanitizers purchased and used for employees during office hours.

What is self invoicing under GST?

Jasmeen Marwah 08 June 2020 at 10:08

All the registered person who is covered under section 9(4) of CGST Act, i.e. all registered person paying taxes under reverse charge shall issue a consolidated invoice at the end of every month, where the aggregate value of such supplies exceeds Rs 5000 in a day from any all suppliers.

Apportionment of Credit and Blocked Credit

Jigar Rajendrabhai Mansatta 08 June 2020 at 10:07

If the input tax as is attributable to the ITC restricted to taxable supplies Section 17(2) says that where the goods and/or services are used by the registered taxable person partly for effecting taxable supplies including zero-rated supplies under this Act Or under the IGST Act.

Reverse Charge (RCM) on Renting of Motor Vehicle

robin garg 08 June 2020 at 10:07

RCM on rent of Motor Vehicle was notified w.e.f. 01/10/2019 through notification no. 22/2019 CGST(rate) dated 30-09-2019. Later due to some confusion amendments and clarifications are introduced on 31/12/2019 through Notification No. 29/2019- CGST(Rate) and Circular No. 130/2019.

Validity of the constitution of AAR and AAAR?

Pradeep Jain 08 June 2020 at 10:06

The final verdict of the Hon'ble Rajasthan High Court is yet to come but if the constitution of AAR and AAAR is declared as arbitrary and unconstitutional, then the fate of numerous decisions rendered till date and their binding nature would be a big question that would remain unanswered.