GST Articles

Whether input tax on works contract is blocked credit under GST

Posted by CA SUDHINDRA D S 30 April 2018 27102 Views

Works contract has always been a debatable issue, be it whether a transaction qualifies as works contract or availing deduction from turnover or input tax credi...

Recovery of expenses for provision of canteen facility: Advance Ruling

Posted by CA Premanshu Jaiswal 27 April 2018 14570 Views

Premise of Advance Ruling Judgment in the case of Caltech Polymers Pvt. Ltd., Kerala - The said Co. maintained its canteen on its own i.e. purchase of food/coo...

Registration under GST regime

Posted by RAVINDER KUMAR JAIN M.Com LLB 25 April 2018 12017 Views

Registration under Goods and Services Tax Act, 2017 is very simple and free from hurdles like surety bonds and other unforeseen expenses under old VAT system. T...

Duty Free Shops supplies not Exports under GST - Delhi AAR ruling

Posted by Shivashish 25 April 2018 3023 Views

Though section 105 of CGST Act states that every proceeding before Authority for Advance Ruling (AAR) shall be judicial proceedings, however, Rule 103 of CGST r...

Why you should reconcile your GSTR 3B and 2A input credit?

Posted by Ankita Mathur 24 April 2018 67892 Views

We have all witnessed the first Financial Year in the GST regime and it has been quite a learning experience for professionals and businesses. It has been a rol...

"E-way bill in Bill to Ship To" Model

Posted by Member (Account Deleted) 24 April 2018 15630 Views

The Government vide Press release dated 23/04/2014 has given clarifications in relation to requirement of e-Way Bill for "Bill To Ship To" model of

Compulsion of Eway bill in Maharashtra !

Posted by CA Umesh Sharma 24 April 2018 6437 Views

From 1st May - "Maharashtra Day", Compulsion of E way bill in Maharashtra !

GST E-way Bill Inter and Intra State

Posted by Brijesh Pandey 23 April 2018 7509 Views

As we know Inter State E-way has already in effect from 1st Apr 2017 within all states, Now It's time for the Intra State movement as well. Karnataka was th

India GST registration number Format - How to read

Posted by Ishita Ramani 20 April 2018 19774 Views

As known to all, GSTIN (Goods and Services Tax Identification Number) is a 15 digit ID.Knowing the structure of the GSTIN is important for a business for the fo...

Group of Ministers proposes Fusion model for GST Return Filing

Posted by Shrijay Sheth 19 April 2018 15835 Views

Taxpayers have been finding the current return filing system difficult by using GST online portal assigned to it. Resolution of same has been primary focus of t...