GST Articles

Composite and Mixed Supply under GST

Posted by CA Sudhir Halakhandi 10 April 2020 11682 Views

Composite Supply and Mixed Supply differ from one another. Composite supply means the supply of two or more goods naturally bundled together. Mixed supply means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other.

GST on Directors Remuneration

Posted by Rohit Kumar Singh 10 April 2020 12881 Views

There is no need to pay GST on remuneration paid to directors. If the director and the Company have entered into an agreement/Contract and the director is engaged in full-time employment of the Company. an advance ruling is not applicable to similarly placed other taxable persons in the State. It is only limited to the person who has applied for an advance ruling.

Vouchers: Concept and GST implications thereon with Practical Case Studies

Posted by Shivashish 10 April 2020 4501 Views

Vouchers: Concept and GST implications thereon with Practical Case Studies

COVID-19: GST on Hotel accommodation turned into isolation wards?

Posted by CA Sudhir Halakhandi 09 April 2020 7459 Views

Interview with GST Expert CA(Dr.) Arpit Haldia

GST Update on Demerger of organisation

Posted by Pradeep Jain 09 April 2020 2276 Views

On 14th March 2020, council meeting was held wherein few decisions were taken and few were postponed. In this update we shall discuss one of the decisions taken with regard to the procedure in case of sale, merger, de merger of business

Date of liability w.r.t to JDA entered in pre-GST regime

Posted by CA Monika Motta 09 April 2020 2455 Views

JDA is an agreement entered between the landowner and the developer wherein the landowner would provide the right to the developer to develop the land, in return for the construction services to be provided by the developer.

The validity of Section 16(4) of the CGST Act

Posted by CA. CS. Abhay Sharma 09 April 2020 21246 Views

Under GST, there are many restrictions on availing of the input tax credit. One such limitation is present by the way of section 16(4)limiting the date of claiming the input tax credit to the due date filing of the return for September or date of filing of annual return whichever is earlier.

GST on Remuneration paid to Directors

Posted by CS Lalit Rajput 08 April 2020 17661 Views

The consideration paid to the directors by the applicant company will attract GST under the reverse charge mechanism.

Whether Advance Ruling Authority can determine issue relating to Place of Supply

Posted by Member (Account Deleted) 08 April 2020 1707 Views

Whether Advance Ruling Authority can determine issue relating to Place of Supply. Let us understand it in respect to the Kerala High Court Ruling.

GST on supply of used vehicles

Posted by CA Akshay Hiregange 08 April 2020 4482 Views

A registered person dealing in second-hand sale of a motor vehicle (which is falling under chapter 87) was eligible to claim the abatement of 35% of the value of taxable supplies and pay GST on only 65% of the value of supply of such motor vehicle on fulfilling prescribed conditions.