GST Articles

Comparative insight into amended CGST and IGST Acts applicable from 1st Feb 2019

Posted by Bimal Jain 28 January 2019 38503 Views

The GST Council in its 32nd meeting held on January 10, 2019, gave approval that the changes made by CGST (Amendment) Act,2018, IGST (Amendment) Act, 2018, UTGST

GST on Sale of Used Car

Posted by Kishore B 25 January 2019 257582 Views

Introduction:Since one and half year from date of implementation of GST, there are several confusions regarding rate of tax applicable on supply of motor vehicl...

GST on second hand goods

Posted by CA Himanshu Gandotra 22 January 2019 19086 Views

IntroductionFor the purpose of computation of GST on second hand goods let us divide the second hand goods into 2 parts:- Second hand v

Is GST Applicable on Transportation of Goods by Road?

Posted by CA Sandeep Bhatnagar 22 January 2019 23058 Views

GST is applicable on GTA and not on transport owners. When a consignment note is issued the lien on goods has been transferred to the transporter and the transporters become responsible for the goods until delivered to the consignee.

"Chowkidaar" per GST RCM hai

Posted by CA Umesh Sharma 22 January 2019 6035 Views

"Chowkidaar" per GST RCM hai Arjuna (Fictional Character): Krishna, 'Chowkidaar'word is nowadays famous in political world . Ho

Job work- Detailed analysis under GST

Posted by CA Maheshwar Reddy 18 January 2019 19386 Views

JOBWORK- DETAILED ANALYSIS OF RULES AND PROCEDURES UNDER GSTSection 2(68) of the CGST Act 'JOB WORK' means any treatment or process undertak

Amendments to take effect under GST from 1st Feb 2019

Posted by KUNDAN KUMAR 17 January 2019 27031 Views

As the Era of GST in India is going through a continuous changes from time to time, These following changes under GST regime shall take effect from 01.02.2019.1...

Merchant Exporter : Benefit to Exporter and Loss to domestic Supplier?

Posted by CA Arun Chhajer 17 January 2019 12951 Views

As per Chapter 9 of Foreign Trade Policy (2015-20) para 9.03, 'Merchant Exporter' means a person engaged in trading activity and exporting or intend

GST on advances received for future supplies

Posted by CA Neetu Agrawal 17 January 2019 19841 Views

1)Time of supply: Time of supply is earliest of following: a)At the time of receipt or payment;Or b)At the tim

How will doubling of GST exemption limit benefit small businesses?

Posted by Subrato 16 January 2019 12408 Views

Recently, a major breakthrough in the GST has come across which is surprisingly good news for the MSME sector.The GST department has decided to increase the exe...