GST Articles

Determination of Goods or Services: GST Provisions

Rajesh Kumar 24 April 2017 at 11:10

The supply may be either of goods or of services or of both, GST is payable. Still there are numerous provisions in the GST law which distinguishes between..

Time of Supply of services as per CGST Act, 2017

CA Chaitanya Kumar R 22 April 2017 at 12:37

Tax is leviable under GST upon occurrence of the Taxable event, Supply.But the tax so levied shall be liable to pay at the time as determined by the Time of Sup..

Key highlights of Draft GST Rules on Accounts & Records, Appeals & Revision and Advance Ruling

Bimal Jain 21 April 2017 at 17:52

Key highlights of Draft GST Rules on Accounts & Records, Appeals & Revision and Advance Ruling

Taxability of personal use of asset by employee under GST

Shivashish 21 April 2017 at 10:58

Taxability of personal use of asset by employee under GST(Practical Case Study)

Is Input Service Distribution (ISD) mechanism redundant in GST?

ajay kottakota 21 April 2017 at 10:58

The mechanism to distribute ISD credit read with clause 2 to Schedule I of CGST Act.

GST Simplified - Transitional Provisions

CA Nikhil Jhanwar 20 April 2017 at 11:05

his Series will cover the most important Topic- 'Transitional Provisions'. This topic is very much relevant at this stage for all existing assesses who are migr..

E-way bill mandatory for consignments above Rs 50,000 under GST rule

Sandeep Jadhav 20 April 2017 at 11:05

ELECTRONIC WAY BILL MANDATORY FOR CONSIGNMENTS ABOVE Rs 50,000.00 W.E.F. 01.07.2017

GST Impact on Construction and Real Estate contracts

Shivashish 19 April 2017 at 11:23

GST - Impact on Construction/Real Estate contracts with Examples

Audit of taxable person as per CGST Bill

R.P.Singh 18 April 2017 at 11:20

Like existing provision of law every taxable person shall self-assess the tax in the Goods and Service Tax regime also. The tax departments don't have direct co..

Supply: It's time, value and exemption under model GST law

Prabhat Kumar 18 April 2017 at 11:20

In this paper we will try to examine the concept of supply, when it is considered supply and when the transaction is not considered as supply, time of supply and it�s valuation for the purpose of levy and collection of GST.