GST Articles

GST on trading of Priority Security Lending Certificates by Banks

Ravi Kumar Somani 01 June 2018 at 11:20

BACKGROUND:Priority Sector Lending Certificates (PSLCs) are tradable certificates issued against priority sector loans of banks so as to enable banks to achieve..

Connection Between VAT, Central Excise, Service Tax & GST

Madhukar N Hiregange 31 May 2018 at 11:14

The GST law is a mixture of the old indirect tax laws to a great extent. There are many provisions which are not as per the old provisions of VAT, Central Ex..

Powers & Procedures for GST return mismatch if pointed out by Dept

CA Sunil Kumar 29 May 2018 at 11:03

1. Return:Section 2(97) CGST Act 2017 unless the context otherwise requires, the term &ldq

E-Way Bill and Provisions of Non- compliance

CA Umesh Sharma 28 May 2018 at 17:19

Arjun (Fictional Character): Krishna, When and How E-Way bill is applicable?Krishna (Fictional Character): Arjuna,

GST on Reimbursement

Piyush Agrawal 28 May 2018 at 17:19

Taxability of Reimbursement under GSTSometimes supplier incurs some expenditure which afterwards gets reimbursed by the customer the amount of which is separate..

GST and Goods Transport Agency

CA SUNIL GOEL 26 May 2018 at 16:35

Goods transport agency or GTA means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. A consignment note is an essential condition to be considered as a GTA.

Reply for GST return mismatch notice by Dept

CA Chetan Vispute 26 May 2018 at 12:47

Return: Section 2(97) CGST Act 2017unless the context otherwise requires, the term 'return' means any return prescribed

Audit Provisions in CGST act

CA Chetan Vispute 25 May 2018 at 11:22

Sec. 2 (13) of CGST Act 2017:It is an examination of records, returns and other documents maintained or furnished by the registered

GST on Job Work

CA PARTH BHATT 25 May 2018 at 11:22

Although Goods and Service Tax Act has provided procedure required to be followed for sending goods for job work and the relevant compliance requirement for the..

Taxpayers guide on GSTR-5A

Guest 22 May 2018 at 16:41

FAQs > GSTR-5A1. What is GSTR-5A?GSTR-5A is a Return to be furnished by Online Information and Database Access or Retrieval (OIDAR) services provider to an u