GST Articles

Understanding Reverse Charge Mechanism under GST

Posted by Sandeep Rawat 10 March 2019 8268 Views

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

New Format GSTR-4 Return

Posted by Shashank kothiyal 09 March 2019 19032 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

Comparison of Liability declared and ITC claimed enabled in GST Portal

Posted by Bimal Jain 09 March 2019 21132 Views

The Goods and Service Tax Network (GSTN) has enabled a new functionality in the GST Portal "Comparison of Liability declared and Input Tax Credit claimed&q

GST tasks to be done by March 2019 end

Posted by Vivek Agarwal FCA, CS, LLB 09 March 2019 37390 Views

FOR FY:2017-18 If you have not claimed ITC for FY:2017-18 till date, March 2019 is the last chance to claim ITC. If you want to make any corrections or amendmen...

Explaining Development Right under JDA and it's GST Implications

Posted by CA Roopa Nayak 09 March 2019 11331 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...

How to file Annual Return GSTR-9?

Posted by Guest 07 March 2019 16851 Views

FAQs > GSTR-91. What is Form GSTR-9?Form GSTR-9 is an annual return to be filed once, for each financial year, by the registered taxpayers who were regular t

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

Posted by Shivam Chomal 06 March 2019 18368 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 06 March 2019 4205 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...