GST Articles
Amended Definition of 'Adjusted Total Turnover' as per Rule 89(4)
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
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...
Levy and Collection of Tax - An Analytical Relook
This article attempts to explain the key constituents of 'GST levy and collection' along with a discussion on certain critical aspects of taxation a
GST Annual Return: Other than Composition Dealer
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...
Discussing GST Liability on Liaison Offices
Meaning of Liaison Office: As the name suggests, a Liaison office is setup by a foreign business entity in India to carry out the liaison activit...
Key 21 suggestions on Draft GST Return Formats
The GST Council in its 28th GST Council Meeting held on July 21, 2018 under the Chairmanship of Shri Piyush Goyal, Union Minister for Railways, Coal, Finance &a...
Taxation of Branch Offices in India and GST on Services
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
"Dahihandi of GST" - What are the Sweets of GST Dahihandi?
Arjuna (Fictional Character): Krishna, Happy Janmashtami. The
Applicability of GST on supply from "Duty Free" Shops
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
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 ...
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