GST Articles
Principal of neutrality in taxation in GST
In the previous article, it was discussed in detail that what is meant by Principle of Destination and Origin Based Taxation and how they work. In this article I would dwell upon another key aspect of taxation i.e. Principle of Neutrality in Taxation
A spotlight on return filing under GST regime
DGGST and not DGST!!Yes, the Government has renamed Directorate General of Service Tax (DGST) as Directorate General of Goods and Service Tax (DGGST) w.e.f. 01.08.2015�.GST is making headlines, Draf
Decoding GST (Part 2) - Step towards GST
The current article would be focusing on the historical background of Goods and Services Tax and how it has evolved over the period in India.In almost all the budget speeches since the year 2006-07, there has been a reference to the implementation of
Decoding GST (Part 1) - Road to GST
THE ROAD SO FARTo set the stage for the ambitious reform legislation, the Union Cabinet under the leadership of Shri Narendra Modi ji on 17th December, 2014 approved the proposal for introduction of a Bill in the Parliament
An overview of GST
IntroductionWinston Churchill has rightly said, �To improve is to change, to be perfect is to change often�Change is inevitable and is very important because change leads to development and development leads to success. As far as changes
How to set off input tax credit under GST?
Who will be entitled to set off Input Tax credit? Will any set off be allowed for credit on Input tax against Output Tax under upcoming GST? What will be the manner of utilisation of unadjusted input tax
GST- Proposed Input tax credit methodology
GST- Proposed Input tax credit methodology Goods & Service tax (GST), the mile stone tax reform since independence of India is on its way to implementation journey and proposed GST bill is under discussion everywhere. This is very crucial stage t
GST- A Revolution in Indirect Tax Law
Good and Services Tax is the most logical steps towards thecomprehensive indirect tax reform in India since independence. Goods andServices Tax is to be implemented shortly by the Government of India.GST is leviable on every transaction involving sup
GST- Return
A return is a statement of specified particulars relating to business activity undertaken by the taxable person during a prescribed period. A taxable person has a legal obligation: To declare his tax
GST Returns: Whether a Compliance Nightmare?
By CA Madhukar N Hiregange & Adv. K.S.Naveen KumarIntroduction:A return is a mirror reflection of the state of financial affairs of an assessee for a specified period. It serves as an important link between the taxpayer and tax administration in
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