GST Articles

Clarification related to GST Refund - ITC populated in GSTR 2A

Posted by Rohit Kumar Singh 11 June 2020 3693 Views

Circular ON GST Refund clarifies that the treatment of refund of such ITC relating to imports, ISD invoices and the inward supplies liable to RCM supplies will continue to be the same as it was before the issuance of Circular No. 135/05/2020

Clarification on levy of GST on Directors' Remuneration

Posted by Rohit Kumar Singh 11 June 2020 2917 Views

CBIC clarified that the remuneration paid to independent directors, or that director who are not employees of the said company, is taxable in hands of the company, on a reverse charge basis.

GSTR-9 and 9C- Aspects that need clarification

Posted by CA DHIRAJ DUGAR 11 June 2020 3147 Views

As we all know the due date for filing GST Annual Return and GSTR-9C is 30.09.2020. But still there is no clarification regarding the manner of presenting details in the respective returns.

Levy of GST on Director's Remuneration | Decoding CBIC Clarification

Posted by CS Lalit Rajput 11 June 2020 8559 Views

CBIC clarified that the remuneration paid to independent directors, or that director who are not employees of the said company, is taxable in hands of the company, on a reverse charge basis.

GST Latest notifications issued on 9th June 2020

Posted by CA Pooja Mehra 10 June 2020 16632 Views

Central Government has issued 3 Notification on 9th June 2020. Details, explanations, and impact of all these Notifications been summarised precisely herein.

Printing to be considered as supply of goods or services?

Posted by Pradeep Jain 10 June 2020 17968 Views

The present update seeks to discuss about the divergent advance rulings pronounced by different AARs in the case of same assessee, M/s Macro Digital Imaging Pvt Ltd. where the applicant is registered in different States.

GST - Section 17(5)(h) - A Bermuda Triangle?

Posted by Prabhava Hegde 10 June 2020 4587 Views

GST - Section 17(5)(h) - A Bermuda Triangle?

GST- Understanding the basic concepts

Posted by Aniruddha Deshpande 09 June 2020 8227 Views

GST- Understanding the basic concepts

Taxability of legal service under GST

Posted by CA Sanya Kapoor 09 June 2020 3698 Views

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

Posted by Sanchit Aggarwal 08 June 2020 24920 Views

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.