GST Articles

New IGST Utilisation and its issues on previous period

CA Umesh Sharma 19 February 2019 at 11:11

Arjun (Fictional Character): Krishna, Government has recently amended GST law. what changes have been made in ITC which are applicable from 1ST February 2019?

Free of Cost materials and valuation under GST

CA Roopa Nayak 19 February 2019 at 11:10

Introduction:Valuation of the goods/service is one of the important aspects as to computation of GST for any assessee. Many a times instead of supplier of good..

Binding nature of Advance ruling - Part I

Pradeep Jain 19 February 2019 at 11:10

The concept of advance ruling was introduced in the GST regime to bring more clarity in the interpretation of law as the assessee was permitted to seek advance..

Employee recoveries - GST implications

CA Roopa Nayak 18 February 2019 at 13:16

Background Under GST regime wef 1.7.2017, tax is applicable on supply of goods/services done for a consideration. GST is applicable on goods [moveable property]..

ITC ineligible - Changes w.e.f 1st Feb'19

CA Akshay Hiregange 18 February 2019 at 11:33

ITC ineligible Changes w.e.f 1st Feb �19 This article is prepared considering the changes in ITC eligibility under GST which are effective from 0

How to resolve errors in GSTR 3B & GSTR-1

Hawa Choudhari. 14 February 2019 at 13:40

The One Hundred and Twenty Second Amendment Bill of the Constitution of India, officially known as The Constitution (One Hundred and First Amendment) Act, 2016,..

Time to act - Extension of GST input tax credit of FY 2017-18

Sivaraman A R 14 February 2019 at 13:40

Introduction This article deals with an analysis of extension of time limit for availing Input tax c

Section 161 - Rectification of errors apparent on the face of record

Vivek Agarwal FCA, CS, LLB 11 February 2019 at 13:29

Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or..

RCM on Import of service and Intellectual Property Right

Varsha Vasante Gowda 11 February 2019 at 13:28

This article would help persons who have large number of foreign clients, person

GST Amendment Act,2018

Sandip Agarwal 11 February 2019 at 13:27

Highlights of the CGST, IGST & UTGST Amendment Act, 2018Date of Applicability/Enforcement: 1st Feb, 20191.National Anti-Profiteering authority has been excl