GST Articles
A Quick Overview of recent rulings under GST
Various rulings and judgments have been announced under GST. Here is a brief overview of the same.
GSTR 9 : All about GSTR-9
What is GSTR 9? The GSTR 9 is a document or statement that has to be filed once a year by a registered taxpayer. This document will contain the details of all supplies made and received under various tax heads (CGST, SGST and IGST) during the entire year along with turnover and audit details for the same.
Pros and Cons of exports with or without payment of Tax
Know the pros and cons of exporting under LUT and with payment of tax. This update will surely help all the taxpayers in deciding what would be more advantageous taking into consideration the factors like refund sanctioning, compliance requirements etc.
GST Implications on Gift and Business Promotional Expenditure
Person in Trade and Industries are in the fix regarding availability of Input Tax Credit(hereinafter referred to as "ITC") on certain type of Business promotion expenditure. Such expenditures are necessary to boost the sale of service. and before we proceed further let us look into certain sections/clauses/terms and conditions.
Issues of GST ITC in Lockdown of Business
Is ITC eligible on expenses made for employee's health safety? The lockdown has promoted the Work from home Culture. Is ITC eligible for such expenses? Read what Krishna has reply to these queried posed by Arjuna
Analysis of due date extension of GSTR forms in J&K and Ladakh
In this article we will discuss on Notification No 57 to 62 Central Tax dated 26.11.2019 as issued by CBIC.
Calamity Cess on GST: A plan to tide over COVID Crisis
There are powers granted under Article 279A(4)(f) of the constitution, the GST Council can levy a special tax during any natural calamity or disaster. In order to raise additional revenue from GST, central government was considering imposing a Calamity Cess on GST @ 1% to tide over the economic crisis.
Transitional credit claims of past- Disentitled now under GST?
GST laws contain Transitional provisions inter alia Section 140 of CGST Act, 2017 (similar provisions in State GST laws) enables the taxpayer to carry forward the unutilized input credit under the pre-GST regime and allow the credit of taxes paid on the stock as on 30.06.2017 as GST credit.
Input Tax Credit for Real Estate Sector
Now moving back to our Topic of INPUT TAX CREDIT for Real E-State Sector, which is one of the most important aspect after introduction of Goods and Services Tax Act, to calculate 'Eligible Input Tax Credit'.
Maintenance of Accounts and Records under GST Regime
Maintenance GST Law prescribes detailed procedure for maintenance of books of accounts and records for goods or services or both. Iof Accounts and Records under GST Regime. Document" as defined under the CGST Act, 2017 to include written or printed records of any sort and electronic record as defined in IT Act, 2000.
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