GST Articles
ITC on immovable plant and machinery
The capital goods credit in GST is allowed u/s 16(1). However, those that are immovable see some restriction u/s 17(5)(c,d). In this article we examine what cou...
Things to consider for smooth GST Compliance
Update Category Important Things to consider by businesses and professionals for smooth GST Compliance Update Source GST ...
FY 2017-18: Actions in March 2019 returns & Annual Returns
Introduction:The main intention of removal of difficulties (ROD)order no. 02/2018 was to facilitate all the registered persons providing additional opportunity ...
The hustle and bustle of GST in real estate industry
After issue of 23 notifications / Orders on 29th March 2019 by CBIC. It seems that Real estate industry has been given up for a toss. The notifications were
New GST Rate Structure for real estate projects
First of all we have to understand important Definition of important TermsReal estate project(REP) means Development of a building or a building consisting of ...
GSTR 2A vs. Books Reconciliation Problems and Solutions
Examples for GSTR-2A vs Books Mapping Previous Articles in this series: GST Audit and reconciliation problems - https://www.caclubindia.com/articles/gst-audit...
Taxation of GTA and Security services
Applicability on type of tax to be charged w.r.t. GTA and Reverse Charge Mechanism (RCM) on security services
GSTN issues advisory to start new Invoice series from 1st April 2019
The Goods and Service Tax Network (�GSTN�) has issued an advisory dated April 04, 2019 which state that all taxpayers is invited to Rule 46 (b) of t
RCM liability on Freight on Import
GST on Import of goods Section 2(10) of IGST Act: Meaning of �Import of Services��Import of goods� with its grammatical variations and c
Utilisation of Input Tax Credit
UTILISATION OF INPUT TAX CREDIT � Section 49A & 49B read with Rule 88A of CGST ACT.CGST Amendment Act 2018 insert two new sections Section 49A & 4
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