GST Articles

Amended Definition of 'Adjusted Total Turnover' as per Rule 89(4)

Shivam Chomal 07 September 2018 at 10:55

Recently the Government notified amendments to certain provisions of the CGST Rules, 2017. One of the amendments was in relation to Rule 89(4) which provides me..

Principal-Agent Relationship Conundrum Resolved

Shivam Chomal 07 September 2018 at 10:55

Supply is the core concept under GST which covers almost if not all sorts of transactions taking place between two persons for consideration and in the furthera..

Levy and Collection of Tax - An Analytical Relook

Bimal Jain 07 September 2018 at 10:55

This article attempts to explain the key constituents of 'GST levy and collection' along with a discussion on certain critical aspects of taxation a

[SOLVED] Failed to Establish the connection to the server. Kindly restart the Emsigner - GST Portal

Prajjwal Kaushik 06 September 2018 at 12:04

Possible ways that will help you find a way out to the error “Failed to establish a connection to the server. Kindly restart the Emsigner. Click here to troubleshoot.”

"Dahihandi of GST" - What are the Sweets of GST Dahihandi?

CA Umesh Sharma 06 September 2018 at 11:05

Arjuna (Fictional Character): Krishna, Happy Janmashtami. The

GST Annual Return: Other than Composition Dealer

CA Pradeep Kumar Rajput 06 September 2018 at 11:04

Finally, the wait is over as the government is notified the form for the annual return. Form 9 applicable for all the assesses other than composition dealers an..

Discussing GST Liability on Liaison Offices

Rajesh Kumar 06 September 2018 at 11:04

Meaning of Liaison Office: As the name suggests, a Liaison office is setup by a foreign business entity in India to carry out the liaison activit..

Taxation of Branch Offices in India and GST on Services

CA Roopa Nayak 06 September 2018 at 11:04

BackgroundGST is levied on supply of goods/services. Goods is defined as every kind of moveable property�.. Service is defined as anything other than goo

Key 21 suggestions on Draft GST Return Formats

Bimal Jain 05 September 2018 at 11:59

The GST Council in its 28th GST Council Meeting held on July 21, 2018 under the Chairmanship of Shri Piyush Goyal, Union Minister for Railways, Coal, Finance &a..

Applicability of GST on supply from "Duty Free" Shops

Rajesh Kumar 05 September 2018 at 10:45

There has been a confusion as to whether supply by duty free shops attracts GST or not. This paper is an attempt to understand the legal position in the light o..