GST Articles

GST Annual Return: Other than Composition Dealer

Posted by CA Pradeep Kumar Rajput 05 March 2019 19211 Views

Finally, the wait is over as the government is notified the form for the annual return. Form 9 applicable for all the assesses other than composition dealers an...

Taxation of Branch Offices in India and GST on Services

Posted by CA Roopa Nayak 05 March 2019 20228 Views

BackgroundGST is levied on supply of goods/services. Goods is defined as every kind of moveable property�.. Service is defined as anything other than goo

Applicability of GST on supply from "Duty Free" Shops

Posted by Rajesh Kumar 04 March 2019 3939 Views

There has been a confusion as to whether supply by duty free shops attracts GST or not. This paper is an attempt to understand the legal position in the light o...

GST on construction done for landlords under Joint Development Agreement

Posted by CA Roopa Nayak 03 March 2019 73019 Views

BackgroundIn the real estate sector, joint development agreements or JDA, are entered into by which the land owners with developers. The land owners may not be ...

GST: Place of supply in course of export or import

Posted by Rajesh Kumar 03 March 2019 14839 Views

1: Meaning of Export of Goods:Export of goods has been defined in Section 2(5) of the IGST Act, as,��export of goods� with its grammatical var

GST Amendment Act 2018 - Key changes at a Glance

Posted by CA S K MISHRA 03 March 2019 23798 Views

In order to give effect to decisions taken in 28th GST Council meeting, the Central Government has amended CGST Act, 2017 & IGST Act, 2017. Some of the sig

Transactions relating to Capital Goods under Goods and Services Tax

Posted by TARUN ARORA 02 March 2019 11671 Views

Transactions relating to Capital Goods under Goods and Services Tax The treatment of transactions relating to �capital goods� have always been a mat

Amendments made in GST laws - A conversation between CFO and Indirect Tax Manager

Posted by Saurabh Maheshwari 02 March 2019 3395 Views

Let'[s understand the amendments made in the CGST and IGST Act by way of CGST & IGST Amendment Act 2018 assented to b

Role of AAR- Making GST Law Uncertain?

Posted by Madhukar N Hiregange 28 February 2019 7690 Views

The GST law is no doubt a new and developing law. It is also a fact that it was a unique experiment merging VAT, Central Excise and Service tax in part and al...

Documents required while applying for Refund Form (RFD-01A)

Posted by Shashank kothiyal 28 February 2019 8366 Views

As per Rule 89(2), The application under sub-rule (1) of rule 89 shall be accompanied by any of the following documentary evidences in Annexure 1 in Form GST RF...