GST Articles
New IGST Utilisation and its issues on previous period
Arjun (Fictional Character): Krishna, Government has recently amended GST law. what changes have been made in ITC which are applicable from 1ST February 2019?
Free of Cost materials and valuation under GST
Introduction:Valuation of the goods/service is one of the important aspects as to computation of GST for any assessee. Many a times instead of supplier of good...
Employee recoveries - GST implications
Background Under GST regime wef 1.7.2017, tax is applicable on supply of goods/services done for a consideration. GST is applicable on goods [moveable property]...
Binding nature of Advance ruling - Part I
The concept of advance ruling was introduced in the GST regime to bring more clarity in the interpretation of law as the assessee was permitted to seek advance...
ITC ineligible - Changes w.e.f 1st Feb'19
ITC ineligible Changes w.e.f 1st Feb �19 This article is prepared considering the changes in ITC eligibility under GST which are effective from 0
Time to act - Extension of GST input tax credit of FY 2017-18
Introduction This article deals with an analysis of extension of time limit for availing Input tax c
How to resolve errors in GSTR 3B & GSTR-1
The One Hundred and Twenty Second Amendment Bill of the Constitution of India, officially known as The Constitution (One Hundred and First Amendment) Act, 2016,...
Section 161 - Rectification of errors apparent on the face of record
Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or...
GST Amendment Act,2018
Highlights of the CGST, IGST & UTGST Amendment Act, 2018Date of Applicability/Enforcement: 1st Feb, 20191.National Anti-Profiteering authority has been excl
Pure Agent in GST Law
Agent is well known person in the commercial business parlance. The GST Law also talks about Agent as �agent� means a person, including a factor, b
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