GST Articles

GST Amendment Act,2018

Posted by Sandip Agarwal 10 August 2019 15255 Views

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

Posted by Vikas Sharma 10 August 2019 4864 Views

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

Refund of ITC in Inverted Duty Structure with High Court Judgement

Posted by CA Arun Chhajer 10 August 2019 12936 Views

Meaning of Inverted Duty structureWord Inverted Duty Structure is not defined in GST. However when Rate of tax on INPUTS being higher than the rate of tax on ou...

GST 2.0 aims at making lives simpler for businesses

Posted by Hardik Lashkari 07 August 2019 2990 Views

GST Implemented!1 year of GST completed!GST simplified!2 years of GST completed!GST 2.0 announced!Has GST 2.0 finally arrived now?Inching one step closer toward...

GST mein kisiko nahi 'Banana' - Charging incorrect GST

Posted by CA Umesh Sharma 07 August 2019 3659 Views

Karneeti Part 297GST mein kisiko nahi "Banana" - CA Umesh SharmaArjuna(Fictional Character) : Krishna, What do you mean by charging incorrect rate o

Scrapping off Article 370: Will UTGST be applicable on Ladakh now?

Posted by Vaishali Dhek 06 August 2019 20361 Views

On Monday, Modi led government took a historic decision to scrape off Article 370 of the Constitution that granted special status to Jammu and Kashmir. The revo...

Debit Notes in GST Law

Posted by Vikas Sharma 06 August 2019 19467 Views

Debit Notes in GST is an altogether different concept from the earlier practices. Under the GST Law, the debit note or a supplementary invoice is a convenient ...

Applicability of RCM on inward supply from unregistered dealer effective 01.02.2019

Posted by CA Akshey Kumar 05 August 2019 27365 Views

Central Goods & Services Act, 2017(hereinafter to be referred as �CGST Act, 2017�) and Integrated Good & Services Act, 2017(hereinafter to b

Treatment of discounts under GST

Posted by Bhupendra Choudhary 05 August 2019 17567 Views

Introduction:In this article we will discuss the treatment of following discounts under GST: Discounts at the time of supply/sale Post-sale discounts Discount...