GST Articles

"Vighnaharta" please remove the "Vighnas" of GST Annual Return!

Posted by CA Umesh Sharma 11 September 2018 3612 Views

Arjuna (Fictional Character): Krishna, Lord of knowledge Ganesha would a

Understanding Reverse Charge Mechanism under GST

Posted by Sandeep Rawat 11 September 2018 8264 Views

Reverse charge mechanism under GST law is quite complicated. There is

New Format GSTR-4 Return

Posted by Shashank kothiyal 10 September 2018 19028 Views

GSTN has launched a new format for the composite taxpayers GSTR-4 return in online mode. It�s very easy for the taxpayer to choose the options according t

Explaining Development Right under JDA and it's GST Implications

Posted by CA Roopa Nayak 10 September 2018 11326 Views

BackgroundIn joint development agreement (JDA), the landlord enters into arrangement whereby developer is allowed to enter into the land or the possession is ha...

Amended Definition of 'Adjusted Total Turnover' as per Rule 89(4)

Posted by Shivam Chomal 07 September 2018 18350 Views

Recently the Government notified amendments to certain provisions of the CGST Rules, 2017. One of the amendments was in relation to Rule 89(4) which provides me...

Principal-Agent Relationship Conundrum Resolved

Posted by Shivam Chomal 07 September 2018 4200 Views

Supply is the core concept under GST which covers almost if not all sorts of transactions taking place between two persons for consideration and in the furthera...

Levy and Collection of Tax - An Analytical Relook

Posted by Bimal Jain 07 September 2018 6056 Views

This article attempts to explain the key constituents of 'GST levy and collection' along with a discussion on certain critical aspects of taxation a

[SOLVED] Failed to Establish the connection to the server. Kindly restart the Emsigner - GST Portal

Posted by Prajjwal Kaushik 06 September 2018 893349 Views

Possible ways that will help you find a way out to the error “Failed to establish a connection to the server. Kindly restart the Emsigner. Click here to troubleshoot.”

"Dahihandi of GST" - What are the Sweets of GST Dahihandi?

Posted by CA Umesh Sharma 06 September 2018 3055 Views

Arjuna (Fictional Character): Krishna, Happy Janmashtami. The

GST Annual Return: Other than Composition Dealer

Posted by CA Pradeep Kumar Rajput 06 September 2018 19208 Views

Finally, the wait is over as the government is notified the form for the annual return. Form 9 applicable for all the assesses other than composition dealers an...