GST Articles
Printing Contracts to be classified as 'Services' and not 'Goods' - West Bengal AAR
Facts in Hand:Applicant (�Photo Products Company Pvt. Ltd.�) is printing content supplied by the customers on photographic paper which is already pr
Accounting entries for Homestay E-commerce and TCS provision under GST
Accounting in Case of HomestayCircular No. 27/01/2018-GST dated 04 Jan 2018 (point no. 5) mentions applicability of threshold limit (of 10 or 20 lakhs under GST...
Valuation of supply between distinct or related persons
Facts in Hand:Applicant (�GKB Lens Pvt. Ltd.�) is an importer and seller of Optical Lenses and Frames for Spectacles and Accessories, etc (�g
E-way Bill: A complete analysis
Intra-state E-way bill has been rolled out in many states and the same has been made applicable within the State of Punjab from 01.06.2018. Section 68 of the GS...
Issues in Job-Work and E-Way Bill
(Fictional Character): Krishna, E-Way is now been fully implemented on inter as well as intra state transportation of go
Input tax credit under GST : A glance
Input Tax Credit (ITC) is the important concept under new indirect tax law system, i.e. GST. One of the major benefit under GST is that it will remove cascadin...
GST on trading of Priority Security Lending Certificates by Banks
BACKGROUND:Priority Sector Lending Certificates (PSLCs) are tradable certificates issued against priority sector loans of banks so as to enable banks to achieve...
Connection Between VAT, Central Excise, Service Tax & GST
The GST law is a mixture of the old indirect tax laws to a great extent. There are many provisions which are not as per the old provisions of VAT, Central Ex...
E-Way Bill and Provisions of Non- compliance
Arjun (Fictional Character): Krishna, When and How E-Way bill is applicable?Krishna (Fictional Character): Arjuna,
Powers & Procedures for GST return mismatch if pointed out by Dept
1. Return:Section 2(97) CGST Act 2017 unless the context otherwise requires, the term &ldq
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