GST Articles

E-Commerce: Liability to Collect Taxes

Rajesh Kumar 14 September 2018 at 12:13

Section 52 of the CGST Act makes provision for collection of tax at source. The Section is being brought in force with effect from 01.10.2018 vide Notification..

Basics of TDS Provisions under GST Law

Rajesh Kumar 14 September 2018 at 12:13

Section 51 of the CGST Act prescribes for tax deduction at source. Earlier the provision was not brought in force. Now vide Notification 51/2008- CGST dated 13...

Updated due dates for various GST Forms

Shri Kant 12 September 2018 at 11:02

Dear Readers,It's my pleasure to put recent GST updates with you here at this prominent plateform in simplied manner.Recently the Central Board of Indirect

Analysis on latest updates related to GST

Shashank kothiyal 12 September 2018 at 11:02

CBIC has issued the various Notifications related to the GST Returns and Amendment in CGST, Rules 2017. In this article we will see the detailed analysis about ..

"Vighnaharta" please remove the "Vighnas" of GST Annual Return!

CA Umesh Sharma 11 September 2018 at 10:51

Arjuna (Fictional Character): Krishna, Lord of knowledge Ganesha would a

Understanding Reverse Charge Mechanism under GST

Sandeep Rawat 11 September 2018 at 10:51

Reverse charge mechanism under GST law is quite complicated. There is

New Format GSTR-4 Return

Shashank kothiyal 10 September 2018 at 16:05

GSTN has launched a new format for the composite taxpayers GSTR-4 return in online mode. It�s very easy for the taxpayer to choose the options according t

Explaining Development Right under JDA and it's GST Implications

CA Roopa Nayak 10 September 2018 at 10:57

BackgroundIn joint development agreement (JDA), the landlord enters into arrangement whereby developer is allowed to enter into the land or the possession is ha..

Amended Definition of 'Adjusted Total Turnover' as per Rule 89(4)

Shivam Chomal 07 September 2018 at 10:55

Recently the Government notified amendments to certain provisions of the CGST Rules, 2017. One of the amendments was in relation to Rule 89(4) which provides me..

Principal-Agent Relationship Conundrum Resolved

Shivam Chomal 07 September 2018 at 10:55

Supply is the core concept under GST which covers almost if not all sorts of transactions taking place between two persons for consideration and in the furthera..