GST Articles

Deciphering 'Time of supply & place of supply rules for services under GST'

Posted by Divyanshu Dubey 11 June 2018 4406 Views

BJP government had entirely overhauled our indirect taxation system. On the line of Canada and France, India had somewhat introduced a unique and cooperative federalism taxation regime

GST on society charges collected by builder

Posted by Pradeep Jain 11 June 2018 6694 Views

A builder is supposed to collect an amount for repairs and maintenance of flats. This collection is being kept in a separate account dedicated for the purpose.

Input tax credit subject to such conditions and restrictions

Posted by J Praveen Kumar 10 June 2018 40804 Views

A registered person shall not be entitled to take credit of input tax charged on any supply of goods or services notwithstanding anything contained in sec.49

Concept of supply under goods and service tax: In-depth analysis

Posted by CA Rohit kapoor 10 June 2018 3965 Views

Concept of supply under goods and service tax: In-depth analysis

Exports Rejuvenated under GST

Posted by Nirmal Beniwal 10 June 2018 3300 Views

This article relates to the problems faced by the exporters and reliefs given to them to enhance their competitiveness.

Advance ruling under GST

Posted by CA Venkatprasad Pasupuleti 10 June 2018 4563 Views

Advance ruling means a decision/ruling given to the applicant by the constituted authority on the matters relating GST provisions

Ensure your Input credit under GST - Practical issues

Posted by CMA Ramesh Krishnan 09 June 2018 17755 Views

Practical issues in GST input claim

GST on transactions of import

Posted by CA Suresh Jain 09 June 2018 17241 Views

This article discuss about the applicability of IGST on the transactions known earlier as "Sale in the courcse of Import" under the CST; High Seas Sales

Where to enter Exempted Supply in GSTR-4?

Posted by Soumya Laha 08 June 2018 23858 Views

There is no doubt that Composition Taxpayers need to file GSTR-4 quarterly and they need to furnish the details of Inward supplies (Purchases) and Outward suppl...