GST Articles

Composition Scheme

Posted by Arjun N 12 September 2018 9765 Views

IntroductionGST has become a great issue for small business men who used to get their simple VAT return filed in a quarter, but under this GST regime it is requ...

Determination of Time of Supply of Goods

Posted by Udaya Chandran 09 September 2018 17373 Views

The liability to pay tax arises at the time of supply, time of supply is determined as per the below provisions:Time of

Eway bill to be introduced from 1st April 2018

Posted by Bimal Jain 08 September 2018 21045 Views

Key outcomes of 26th GST Council meeting � Continuation of GSTR-3B, tax exemptions for exporters; applicability of E-way billThe all-powerful GST Council

Reverse Charge Mechanism deferred to 30th June 2018

Posted by PARAMESHWAR.J 08 September 2018 15106 Views

GST Council in its 26th meeting held in New Delhi on 10th March, 2018 has made the following recommendations which are stated below: Return filing system:Due d...

Practicality of Reimbursement deduction in GST

Posted by Madhukar N Hiregange 06 September 2018 11855 Views

The tug of war of the revenue to include every cost incurred by the supplier in the value of goods and services and the efforts of tax payers seeking out ded...

Discussing GST Liability on Liaison Offices

Posted by Rajesh Kumar 06 September 2018 2649 Views

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...

Step by Step guide for filing Form GST TRAN 2 form

Posted by Raneja Daga 05 September 2018 12634 Views

TRAN 2 can be filed only if TRAN-1 and GSTR 3B of the relevant tax period is filed.Step 1. Navigate to the TRAN 2 page of the desired tax period after logging i...

Unclear for ITC utilisation under GST?

Posted by Shrijay Sheth 04 September 2018 6905 Views

The mechanism of GST includes payment of taxes under Integrated GST or Central GST & State GST mechanism based on the place of supply of services. Already p

CGST Amendment Act 2018 and Its Analysis

Posted by Rajat solanki 03 September 2018 10824 Views

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

GST on interest received on late payment by customer

Posted by CA Sunnay Jariwala 02 September 2018 75769 Views

Introduction:Post implementation of GST and regular updates and changes coming in the existing Law, there is a lot of hue and cry from the Business and Trade Ow...