GST Articles

Taxation of GTA and Security services

Posted by CA Monika Motta 06 October 2019 14910 Views

Applicability on type of tax to be charged w.r.t. GTA and Reverse Charge Mechanism (RCM) on security services

Understanding new GST SAHAJ Form in detail

Posted by GST Hero 03 October 2019 13507 Views

The New GST Return forms are designed on the original concept on which GST implementation was conceptualized. New forms applicability is dependent on whether the registered taxpayer is a small taxpayer or a large taxpayer.

RCM liability on Freight on Import

Posted by CA Neetu Agrawal 03 October 2019 15454 Views

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

Gist of Notifications issued to implement recommendations of GST Council meeting on Sep 20,2019

Posted by Bimal Jain 03 October 2019 9530 Views

There are several changes proposed in GST rates on specified goods and services during the 37th GST Council meeting held on September 20, 2019.

Utilisation of Input Tax Credit

Posted by CA Ankit Singhal 02 October 2019 12456 Views

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

Entry Tax on Import of Goods - What you should know?

Posted by RANJAN MEHTA 01 October 2019 3642 Views

The Govts have started flooding the dealers with series notices over Entry Tax liability where goods were brought into the states from out of India. What are th...

New proposed GST Returns and challenges

Posted by CA Akshay Hiregange 30 September 2019 15299 Views

IntroductionThe GST council in its 27th council meeting on 4th May 2018 had approved the proposed simplified GST returns format.In the 31st GST council meeting ...

All about Time of Supply

Posted by RUPINI KOTHAMASU 30 September 2019 5005 Views

TIME OF SUPPLY IN CASE OF GOODS: Forward charge:-Regular Dealers:Earlier of the following; Date of Invoice Last date on which invoice is to be issued u/s 31(1)*...

Composition Scheme on Service Sector

Posted by CA Ankit Singhal 30 September 2019 6163 Views

Introduction-GST Council in its very first meeting of year 2019, gives compliance relaxation to service provider/supplier, (having turnover upto 50 lakhs) by pr...

Clarification in respect of transfer of input tax credit in case of death of sole proprietor

Posted by Vikas Sharma 30 September 2019 4241 Views

The Board has clarified an issue in respect of transfer of input tax credit in case of death of sole proprietor vide circular no. 96/15/2019-GST dated 28th Marc...