GST Articles
GST: Place of supply in course of export or import
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
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
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
Let'[s understand the amendments made in the CGST and IGST Act by way of CGST & IGST Amendment Act 2018 assented to b
CGST Amendment Act 2018 and Its Analysis
Amendment of section 7.All forms of Supply of goods or services or both will be for consideration AND Furtherance of Business"(1A) where certain activities
Role of AAR- Making GST Law Uncertain?
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)
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...
Provision of Place of Supply in GST- with examples
Under GST, there are three levels of Tax IGST, CGST & SGST/UTGST and based on the �place of supply� and &lsqu
Adverse impact of GST on MSMEs
Recently GST has celebrated its first Anniversary. GST said to be one of the biggest reforms in India's indirect tax structure post-independence. GST came
Refund Procedure for Goods/Services made to Zero Rated Supplies
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...
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