GST Articles

Deciphering 'Time of supply & place of supply rules for services under GST'

Divyanshu Dubey 13 December 2017 at 10:39

BJP government had entirely overhauled our indirect taxation system. On the line of Canada and France, India had somewhat introduced a unique and cooperative federalism taxation regime

GST on society charges collected by builder

Pradeep Jain 13 December 2017 at 10:39

A builder is supposed to collect an amount for repairs and maintenance of flats. This collection is being kept in a separate account dedicated for the purpose.

Input tax credit subject to such conditions and restrictions

J Praveen Kumar 12 December 2017 at 11:16

A registered person shall not be entitled to take credit of input tax charged on any supply of goods or services notwithstanding anything contained in sec.49

Concept of supply under goods and service tax: In-depth analysis

CA Rohit kapoor 12 December 2017 at 11:16

Concept of supply under goods and service tax: In-depth analysis

Exports Rejuvenated under GST

Nirmal Beniwal 12 December 2017 at 11:15

This article relates to the problems faced by the exporters and reliefs given to them to enhance their competitiveness.

Advance ruling under GST

CA Venkatprasad Pasupuleti 12 December 2017 at 11:15

Advance ruling means a decision/ruling given to the applicant by the constituted authority on the matters relating GST provisions

Ensure your Input credit under GST - Practical issues

CMA Ramesh Krishnan 11 December 2017 at 11:13

Practical issues in GST input claim

GST on transactions of import

CA Suresh Jain 11 December 2017 at 11:13

This article discuss about the applicability of IGST on the transactions known earlier as "Sale in the courcse of Import" under the CST; High Seas Sales

Reversal of ITC in case of goods lost by fire

Pradeep Jain 11 December 2017 at 11:11

In GST regime, the scope of definition of inputs, capital goods and input services is very wide and covers almost all the imaginable goods and services