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GST Articles


FAQ on GST for real estate sector

Posted by Guest 08 May 2019 9173 Views

F. No. 354/32/2019-TRUGovernment of IndiaMinistry of FinanceDepartment of Revenue(Tax Research Unit)Dated the 7th May, 2019, New DelhiSubject: FAQs on real esta...



Builder cannot charge hire GST for preferential location, car parking, common areas and facilities

Posted by CA Anita Bhadra 08 May 2019 7694 Views

AAR West Bengal has passed Ruling in Bengal Peerless Housing Development Co. dt 02 May 2019 that service provided for construction of a dwelling unit bundled wi...



Analysis of Principal-Agent relationship in GST

Posted by CA Arun Chhajer 08 May 2019 10842 Views

An agent is a person employed to do any act for another, or to represent another in dealings with third person. The person for whom such act is do



GST on Construction and Real Estate

Posted by Abhishek Raja 07 May 2019 10758 Views

INTRODUCTIONReal Estate Industry is one of the most important pillars of the Indian economy. Real Estate Industry contributes between approx. 8% to India�



Aware ! Late filing of GST Return will be expensive now

Posted by CA Aakash Jain 07 May 2019 9198 Views

As per the judgment of Hon'ble High Court of Telangana in case of M/S. MEGHA ENGINEERING & INFRASTRUCTURES LTD. vs. COMMISSIONER OF CENTRAL TAX HYDERABA



Taxation of Development rights under GST

Posted by CA Umesh Sharma 07 May 2019 2918 Views

​​​​​​​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

Posted by Shubham Kansal 06 May 2019 11504 Views

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

Posted by CA Monika Motta 06 May 2019 4448 Views

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

Posted by Mukesh Kuriyal 06 May 2019 13390 Views

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

Posted by CA Monika Motta 06 May 2019 20279 Views

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...




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