GST Articles

Applicability of new rates under GST to completed residential projects

CA Haritha Komma 13 May 2019 at 11:00

Applicability of new rates under GST to completed residential projects CA. Haritha Komma Introduction:GST council, in its 34th Meeting, has introduced new rate..

Crux of all types of ITC Forms under GST

Shubham Kansal 13 May 2019 at 11:00

In this article you will get to know about all the 4 Types of ITC Forms available at GST Portal in brief and will help to get a clear understanding about them b..

Expert analysis of the real estate sector in New GST regime

M J V Shankar 11 May 2019 at 12:29

First Note for Real Estate Sector in New GST Regime. Real estate industry is one of the most important pillars of the Indian economy. Real estate indus

Judgement - No GST for Diagnostic Centres

SHOJAN 11 May 2019 at 12:29

In re M/s Medivision Scan and Diagnostic Research Centre (P) Ltd. (GST AAR Kerala)The Kerala Authority for Advance Ruling (AAR) recently held that the services ..

Search and inspection under GST based on true events

CA. PIYUSH KAPOOR 11 May 2019 at 12:29

Meaning under GST ACT�Search� involves an attempt to find something. Search, in tax/legal parlance, is an action of a government official (a tax off

A one-time option in GST for ongoing real estate projects

CA Anita Bhadra 10 May 2019 at 10:51

A one-time option has been given for on-going projects (not completed by 31 March 2019) to continue to pay tax at the existing GST rates (effective rate of 8

Composition Scheme to service providers

Padmanathan Kv 10 May 2019 at 10:50

Earlier composition scheme was available only to manufacturers and traders. With effect from 1st April 2019, central government, on recommendation of the counci..

Reversal of Input Tax Credit (GSTR 9 - Annual Return)

Shubham Kansal 10 May 2019 at 10:50

Reversals explained in Detail are as Follows- Rule

Complete list of exempted goods in GST

CS CHARU VINAYAK 10 May 2019 at 10:50

The following goods imported by Privileged Persons, Organizations, Authorities and Foreigners are exempt from IGST, keeping in mind various multilateral and bil..