GST Articles
All about Input Service distributor
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 on discounts - An analysis
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...
GST Practitioner - Eligibility, Registration & Function
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...
Beware of unclaimed ITC for FY 17-18 - claim it before September end!
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
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...
GST Credit on Motor Vehicle - Section 17(5)
GST is not easy I think you all also agree,and Section 17(5) of the CGST/SGST Act is a tough one to understandWell after reading the bare act,var
Whether Form 'C' should be made available to an assessee even after GST?
Introduction: On July 1, 2017, India ushered the Goods and Service Tax, the country�s biggest indirect tax reform since Independence and now GST has compl
Obstacles in celebrating GST Rakshabandahan (Matching)
Obstacles in celebrating GST Rakshabandahan (Matching) Arjuna (Fictional Character): Krishna, Seasons of Festival have arrived, soon India would be celebrating...
GST Implications on certain unique transactions
In this article various business transactions and tax positions under GST law on the same has been discussed. Following 4 business transactions has been discuss...
Concept of Mixed Supply & Composite Supply under GST
This is a new concept introduced in GST which will cover supplies made together whether the supplies are related or not. Supplies of two or more goods or servic...
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