GST Articles

GST 2.0 aims at making lives simpler for businesses

Hardik Lashkari 07 August 2019 at 11:12

GST Implemented!1 year of GST completed!GST simplified!2 years of GST completed!GST 2.0 announced!Has GST 2.0 finally arrived now?Inching one step closer toward..

GST mein kisiko nahi 'Banana' - Charging incorrect GST

CA Umesh Sharma 07 August 2019 at 11:11

Karneeti Part 297GST mein kisiko nahi "Banana" - CA Umesh SharmaArjuna(Fictional Character) : Krishna, What do you mean by charging incorrect rate o

Scrapping off Article 370: Will UTGST be applicable on Ladakh now?

Vaishali Dhek 06 August 2019 at 17:33

On Monday, Modi led government took a historic decision to scrape off Article 370 of the Constitution that granted special status to Jammu and Kashmir. The revo..

Lapse of unutilised input tax credit on account of inverted duty rate structure unlawful - Gujarat HC

Priyanshi Desai 06 August 2019 at 11:29

Legal ProvisionsSection 54(3) of CGST Act, 2017 provides for refund of unutilised input tax credit in following 2 circumstances Zero rated supplies of goods and..

Treatment of discounts under GST

Bhupendra Choudhary 05 August 2019 at 10:49

Introduction:In this article we will discuss the treatment of following discounts under GST: Discounts at the time of supply/sale Post-sale discounts Discount..

HC judgement on ITC in electronic credit ledger under GST

Priyanshi Desai 02 August 2019 at 11:05

Reflection of input tax credit in electronic credit ledger does not amount to availment or utilization of credit- Patna HC

Relief to Small Composition and Electric Vehicle Manufacturers in GST

CA Umesh Sharma 31 July 2019 at 11:50

Arjuna(Fictional Character) : Krishna, 36th GST Council Meeting was held

CMP-08 : Due Date, Penalty and Filing Process

Shashank kothiyal 29 July 2019 at 16:52

All the registered taxpayers paying tax under the provisions of section 10 of CGST Act 2017 or availing benefits of Notification No. 2/2019-Central Tax (Rate)

GST on Resident Welfare Association

Madhukar N Hiregange 29 July 2019 at 11:20

Most of the RSWAs had started to comply with the GST law. Some were paying on the entire collections once it exceeded Rs. 7,500/- member wise or association wis..

Applicability of GST on Freelancers

Sakshi Jain 26 July 2019 at 11:28

To have an independent portfolio of work is advantageous and a boon for any freelancer. However, along with it comes the added cautiousness of legal compliances..