GST Articles
New Return filling system under GST - The way forward
The GST council has proposed new GST Return filling system on 8th March 2019. Here in this article we have explained the requirements and applicability of all t...
Anti-profiteering in GST Law - Does it Require Judicial Review?
IntroductionMoving from different indirect taxes into one consolidated indirect taxes Goods and Services Tax (GST) was a challenging task for the Government. On...
GST Audit Desk Review - Part 2 (Detailed Analysis)
This is my second post on the topic GST Audit Desk Review which will help you all to focus on the key areas .To begin with-1. Understand the domain of your asse...
GST Impact of conversion of Private ltd Business to LLP
Company Act, 2013 or LLP Act, 2008 allows companies or LLP or Partnership Firms to change their con
High Sea Sales- Procedure & Implications under GST & Customs
BackgroundThe economy and the trade have grown to a greater extent as compared to the ancient period and people have come with many types of dealings and transa...
New GST rate on real estate sector
The GST council in the 34th GST council meeting held on 19th March, 2019 at New Delhi decided new GST rates and other related issues on real estate sector. Foll...
Compliance of Indirect Tax Returns made easy!
Compliance of Indirect Tax Returns made easy! This time by Government!! W e all know that government has put enormous efforts in bringing us the c...
Threshold limits for Regular and Composition Registration under GST law
In this article, attempt has been made to enlist various thresholds (as amended from time to time)as prescribed under the GST law for normal registration in dif...
Treatment of sales promotion scheme under GST
Principal commissioner(GST) of Central Board of Indirect Taxes and Custom vide its letter dated 7th March 2019 has clarified the following issues:- The issue...
Making payment of GST liability for the month of Feb 2019
As per newly inserted Section 49A, ITC on account of CGST and SGST can be utilised towards payment of CGST, SGST and IGST as the case may be only after ITC avai...
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