GST Articles

GST on Legal Services Provided by Advocates

CA Arun Chhajer 19 August 2019 at 10:31

Is GST applicable to legal services provided by advocates, senior advocates and advocate firms? Are they covered under Reverse Charge Mechanism (RCM)? Is an advocate required to be registered under GST? When are legal services exempt from GST?

Duty Free Shops & its Refund Procedure in GST- Saga Continues!!

Deepali Mishra 16 August 2019 at 17:09

IntroductionThe taxability on duty-free shops has always been debatable concept in taxati

Exemption from GST for Residential Welfare Association - An Update

CA Roopa Nayak 13 August 2019 at 11:17

BackgroundIn the past under erstwhile service tax laws, several of the RWA�s had been citing mutuality concept to claim exclusion from tax net. The doctri

Update on GST-Construction done for landlord under Joint Development Agreements after April 2019

CA Roopa Nayak 13 August 2019 at 11:17

BackgroundJoint development agreements or JDA, are entered into by the land owners with developers. The land owners may not be having the resources or technical..

GSTR 2A Reconciliation Advanced Excel Format

Madhan Krishnan 12 August 2019 at 12:08

Here Introducing GSTR 2A Reconciliation Excel format for Simplifying the Reconciliation of GSTR 2A Data (Online Generated) with Your GST input Data.

Educational Institutions whether actually exempt from GST? Or is just a myth !!

Deepali Mishra 12 August 2019 at 11:20

Education has always been one of the major and challenging sectors of any

Supreme Court on Powers to Arrest under GST Act

Dilip K Raina 12 August 2019 at 11:19

On April 18,2019 a division bench of the Telangana High Court upheld the authority and power to arrest assigned to designated officers under the Goods ..

GST on Paying Guest Services

VINEET BHATIA 12 August 2019 at 11:18

Booming education and professional opportunities, has given rise to a new sub-market in the realty sector, commonly known as the Pa

New return filing system under GST

CA S K MISHRA 10 August 2019 at 12:17

IntroductionThe roll out of GST has been a landmark achievement with respect to unifying multiple central and state taxesbarring a few goods / sectors and avail..

Refund of ITC in Inverted Duty Structure with High Court Judgement

CA Arun Chhajer 09 August 2019 at 18:32

Meaning of Inverted Duty structureWord Inverted Duty Structure is not defined in GST. However when Rate of tax on INPUTS being higher than the rate of tax on ou..