GST Articles

Taxation of Development rights under GST

CA Umesh Sharma 07 May 2019 at 10:38

Arjuna (Fictional Character): Krishna, the taxation of development rights has changed from 1st April, 2019. What are the changes and also what is TDR/JDA?

All about GTA - Goods Transport Agency

Shubham Kansal 06 May 2019 at 10:55

Goods transport agencyTransportation of Goods by Road In terms of Notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 (sr.no.18), the following service..

Composition Scheme available for Service Providers

CA Monika Motta 06 May 2019 at 10:55

Introduction: To ease out the GST compliances for the MSME sector, the Government has introduced a new scheme of tax for the suppliers of goods or services who ..

Interest liability on all tax payers filed GSTR 3B after due date

Mukesh Kuriyal 06 May 2019 at 10:55

In The Matter Of M/S Megha Engineering & Infrastructures Limited V/S Commissioner Of State Tax The Telangana High Court In The Judgement Has Laid Down Clea

Exemption on renting of residential dwelling under GST

CA Monika Motta 06 May 2019 at 10:55

Introduction: Sl. No.66 of exemption notification No.12/2017-Central Tax (rate) dated 28.06.2017 provides an exemption in case of renting of a residential dwell..

GST exemption on the upfront amount payable in installments for long term lease of plots

Rohit Kumar Singh 03 May 2019 at 11:03

Update Category GST exemption on the upfront amount payable in installments for long term lease of plots Update Source Not..

Debit Note in GST vs Accounts

CA Arun Chhajer 02 May 2019 at 11:22

DEBIT NOTEMeaningIn Accounts ,Debit Note can be raised either by Supplier or by Recipient. However as per Section 34 of CGST Act 2017, Debit Note can only be is..

GST Audit - How to Reconcile GSTR 3B and GSTR 1

Mudit Goyal 02 May 2019 at 11:18

How to map GSTR 1 vs GSTR 3B GSTR-1, filed by the supplier, contains invoice-wise and category-wise details of all outward supplies made in a year GSTR-3B is t..

Changes in taxation of Works contracts service under Real Estate

CA Umesh Sharma 30 April 2019 at 11:11

Arjuna(Fictional Character) : Krishna, some changes have been made in relation to works contract, please tell something about it.

Utilization of ITC: Practical Scenarios

Padmanathan Kv 30 April 2019 at 11:11

The CGST (Amendment) Act, 2018 has amended section 49(5) and inserted Section 49A and 49B which has drastically rationalized the utilization of ITC. This articl..