GST Articles

Outcome of 27th GST Council Meeting held on 4th May'18

CS Karan B. Khattri 05 May 2018 at 12:15

GST Council today in its 27th meeting approved principles for filing of new return design based on the recommendations of the Group of Ministers on IT simplific..

Procedural aspects of GST registration

RAVINDER KUMAR JAIN M.Com LLB 05 May 2018 at 12:14

GST registration procedure is wholly web based and on line. All documents, notices and replies are to be submitted on various Forms ranging from REG-01 to REG-3..

GST-AAR: No Credit of Krishi Kalyan Cess - Latest shock at wrong time

CA Pradeep Kumar Rajput 05 May 2018 at 12:14

Recently the authority for advance ruling delivered a sock on the assesses who have transferred the credit under earlier indirect tax regime to the new GST regi..

ITC Reconciliation Process - Challenges and their Solutions

Ankita Mathur 02 May 2018 at 10:39

The process of Input Tax Credit Reconciliation under GST is necessary to avail maximum Input Tax Credit.,hHowever this process consumes a lot of time and human ..

GST | Advance Ruling

Abhishek Goyal 02 May 2018 at 10:39

"Advance ruling" means a decision provided by the constituted authority at the request of applicant on matters relating GST

E Way Bill and Problem of 50 KMs!

CA Umesh Sharma 01 May 2018 at 10:48

Arjun (Fictional Character): Krishna, May be from 31st May, 2018, E way bill would be made compulsory for transportation of i

Whether input tax on works contract is blocked credit under GST

CA SUDHINDRA D S 30 April 2018 at 16:29

Works contract has always been a debatable issue, be it whether a transaction qualifies as works contract or availing deduction from turnover or input tax credi..

Recovery of expenses for provision of canteen facility: Advance Ruling

CA Premanshu Jaiswal 27 April 2018 at 11:07

Premise of Advance Ruling Judgment in the case of Caltech Polymers Pvt. Ltd., Kerala - The said Co. maintained its canteen on its own i.e. purchase of food/coo..

Registration under GST regime

RAVINDER KUMAR JAIN M.Com LLB 25 April 2018 at 11:41

Registration under Goods and Services Tax Act, 2017 is very simple and free from hurdles like surety bonds and other unforeseen expenses under old VAT system. T..

Duty Free Shops supplies not Exports under GST - Delhi AAR ruling

Shivashish 25 April 2018 at 11:41

Though section 105 of CGST Act states that every proceeding before Authority for Advance Ruling (AAR) shall be judicial proceedings, however, Rule 103 of CGST r..