GST Articles

Applicability of GST on housing societies

A nagpal 14 December 2018 at 10:57

GST is applicable to the societies as the society is offering services to its members in respect of collection of common charges and payment to contractors

Compliance Guide for E-Commerce Sellers: TDS vs TCS

Apurav Garg 13 December 2018 at 10:43

E-commerce platforms have been a major boon for new and budding companies, providing pan India customer base and a host of other services in helping them grow...

Note on Financial year in GSTR 9 and 9C by ICAI

Guest 12 December 2018 at 12:13

I. IntroductionAnnual Return in FORM GSTR-9 and Reconciliation Statement in FORM GSTR-9C requires a registered person to disclose the Financial Year for which t..

Del Credere agent under GST

CA. Heet Shah 12 December 2018 at 11:51

Del Credere agent under GSTThere were various presentation received from the industry by GST Board, regarding the scope and ambit of the principal agent relatio..

New Dimensions to GST Annual Report & GST Audit

CMA Navneet Kr Jain 11 December 2018 at 11:10

The article is an attempt to explore the untouched areas in the GST Audit arena. The companies have started the GST audit processes and are focussing on GSTR 9 ..

Unregistered 'fixed establishment'- Impact in GST

Madhukar N Hiregange 11 December 2018 at 11:04

GST needs one to register in the State/s where one provides taxable supplies. (section 22)This is in line with the principle of registration in the place of con..

Intricacies of outward supply for filling up GSTR-9 and 9C

Bimal Jain 10 December 2018 at 13:47

Amidst the clamour to extend the deadline of filing GST Annual Return and Reconciliation Statement in Form GSTR-9 (for normal taxable person) / Form GSTR-9A

Charging section of CGST Act - Sec 9

Vikas Sharma 10 December 2018 at 13:43

Introduction:Charging section of the CGST act only deal with collection of CGST. As per CGST Act 2017 there shall be levied a tax called �Goods and Servic

GST Annual return due date finally extended to 31st March 2019

CS Karan B. Khattri 08 December 2018 at 13:23

GSTR-9 form is an annual return form to be filed once in a year by the registered taxpayers under GST including those registered under composition levy scheme. ..