GST Articles

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. ..

Scope of Principal-Agent relationship in the context of Schedule I of the CGST Act

Prashanth D 08 December 2018 at 13:22

Definition of supply:- Supply is defined in sec7 of CGST act Supply incl

GST annual return and audit

CA Amit surana 07 December 2018 at 10:55

ANNUAL RETURNFor the annual return Sec 44 (1) of CGST Act 2017 says that Every registered person, other than an Input Service Distri

FAQs on Form GSTR-9C

Guest 06 December 2018 at 11:24

Q 1. Are the accounts maintained by the registered taxable person required to be audited by a Chartered Accountant/Cost Accountant under GST?Ans. It has been st..

Scope of Principal-Agent relationship in the context of Schedule I under CGST Act

Krishna 06 December 2018 at 10:44

Before discussing this first we need to discuss the definition of supply Supply is defined in sec7 of CGST act Supply includes all forms of supply of goods or