GST Articles

Provision of Place of Supply in GST- with examples

Posted by Harihar Mandal 28 February 2019 10120 Views

Under GST, there are three levels of Tax IGST, CGST & SGST/UTGST and based on the �place of supply� and &lsqu

Refund Procedure for Goods/Services made to Zero Rated Supplies

Posted by vishal 26 February 2019 5509 Views

It has been shown that Government has made extra efforts to disburse various Refund requests. However, still there are many applicants who find difficult to fil...

All about Input Service distributor

Posted by Mayank Mandora 25 February 2019 8133 Views

Section 20: Manner of Distribution of Credit by ISDQuestion 1: Who is Input Service Distributor (ISD)?Answer: As per Section 2(61) an ISD means and office of th...

GST rate reduced in real estate sector and other key changes in 33rd GST council meet

Posted by Priya Kashyap 25 February 2019 9118 Views

Real estate sector is one of the largest contributors to the national GDP and provides employment opportunity to large numbers of people. �Housing for All

GST Practitioner - Eligibility, Registration & Function

Posted by CA S K MISHRA 24 February 2019 12964 Views

As per Section 2(55) of CGST Act, 2017 "goods and services tax practitioner" means any person who has been approved under Section 48 to act as such practitioner...

GST on discounts - An analysis

Posted by Annu Agarwal 24 February 2019 32815 Views

Discounts under GSTHey all!!I am section 15(3)of the CGST Act.I cover the important provision of discounts in GST.Do you Know??Every discount provided by suppli...

Beware of unclaimed ITC for FY 17-18 - claim it before September end!

Posted by CA Umesh Sharma 23 February 2019 34819 Views

Beware of unclaimed ITC for F.y 17-18 , claim it on or before filing September's GST return !! Arjuna (Fictional Character): Krishna, as you know this is

Demand under GST

Posted by Ruchit Agarwal 23 February 2019 9812 Views

Determination of tax not paid/short paid/erroneously refunded/ITC wrongly availed/utilized for any reason other than fraud or any willful misstatement or suppre...

Binding nature of Advance ruling - Part I

Posted by Pradeep Jain 21 February 2019 2756 Views

The concept of advance ruling was introduced in the GST regime to bring more clarity in the interpretation of law as the assessee was permitted to seek advance...