GST Articles

Role of AAR- Making GST Law Uncertain?

Madhukar N Hiregange 01 September 2018 at 12:28

The GST law is no doubt a new and developing law. It is also a fact that it was a unique experiment merging VAT, Central Excise and Service tax in part and al..

Documents required while applying for Refund Form (RFD-01A)

Shashank kothiyal 01 September 2018 at 12:28

As per Rule 89(2), The application under sub-rule (1) of rule 89 shall be accompanied by any of the following documentary evidences in Annexure 1 in Form GST RF..

Provision of Place of Supply in GST- with examples

Harihar Mandal 01 September 2018 at 12:28

Under GST, there are three levels of Tax IGST, CGST & SGST/UTGST and based on the �place of supply� and &lsqu

Adverse impact of GST on MSMEs

Sandeep 30 August 2018 at 11:39

Recently GST has celebrated its first Anniversary. GST said to be one of the biggest reforms in India's indirect tax structure post-independence. GST came

Refund Procedure for Goods/Services made to Zero Rated Supplies

vishal 30 August 2018 at 11:37

It has been shown that Government has made extra efforts to disburse various Refund requests. However, still there are many applicants who find difficult to fil..

All about Input Service distributor

Mayank Mandora 29 August 2018 at 16:31

Section 20: Manner of Distribution of Credit by ISDQuestion 1: Who is Input Service Distributor (ISD)?Answer: As per Section 2(61) an ISD means and office of th..

GST Practitioner - Eligibility, Registration & Function

CA S K MISHRA 28 August 2018 at 11:00

As per Section 2(55) of CGST Act, 2017 "goods and services tax practitioner" means any person who has been approved under Section 48 to act as such practitioner..

GST on discounts - An analysis

Annu Agarwal 28 August 2018 at 11:00

Discounts under GSTHey all!!I am section 15(3)of the CGST Act.I cover the important provision of discounts in GST.Do you Know??Every discount provided by suppli..

Beware of unclaimed ITC for FY 17-18 - claim it before September end!

CA Umesh Sharma 27 August 2018 at 17:29

Beware of unclaimed ITC for F.y 17-18 , claim it on or before filing September's GST return !! Arjuna (Fictional Character): Krishna, as you know this is

Demand under GST

Ruchit Agarwal 27 August 2018 at 11:05

Determination of tax not paid/short paid/erroneously refunded/ITC wrongly availed/utilized for any reason other than fraud or any willful misstatement or suppre..