GST Articles

Taxability of Personal Guarantee by Director and Corporate Guarantee for Related parties & for Subsidiary Company

Posted by Piyush Tanwar 11 October 2023 4156 Views

Clarifications regarding taxability of personal guarantee offered by directors to the bank against the credit limits/loans being sanctioned to the company

Recent changes in scope and rate of 6 goods and services

Posted by CA Shruti Singhal 07 October 2023 6091 Views

In case of OIDAR services which are provided to non-taxable online recipient (NTOR), the OIDAR service provider is required to compulsorily pay tax on forward charge mechanism (FCM).

Top 10 Changes in GST which are beneficial for taxpayers w.e.f. 1st Oct 2023

Posted by CA Shruti Singhal 07 October 2023 32503 Views

10 Changes in GST which are beneficial for taxpayers w.e.f.1st October 2023

Comprehensive Guide to 13 Significant GST Changes w.e.f 1st Oct 2023

Posted by CA Shruti Singhal 06 October 2023 6984 Views

13 Important changes in GST provisions that will affect your GST liability, Inter/Intra status of transactions, ITC availability and refund amount w.e.f. 1-10-2023.

Lex Non-Cogit Ad Impossibilia: Exploring the Implications for GST and the Ongoing ITC Matching Challenge

Posted by CA. Heet Shah 06 October 2023 3779 Views

Today, I'd like to delve into a significant legal maxim, "Lex Non-Cogit Ad Impossibilia," which translates to "The law does not compel the impossible." This principle is deeply relevant in the context of India's Goods and Services Tax (GST) system, where the concept of Input Tax Credit (ITC) matching has been a persistent challenge.

Clarity on ISD & Cross charge

Posted by CA Akshay Hiregange 05 October 2023 4516 Views

In this article we aim to bring out the clarifications, applicable timelines and also way forward for taxpayers under GST.

GST Registration for E-commerce sellers

Posted by Sparsh Wadhwa 04 October 2023 9264 Views

E-commerce sellers are businesses or individuals who sell products or services online through various e-commerce platforms such as Amazon, Flipkart, eBay, etc. These sellers can be manufacturers, distributors, retailers, or even individuals who want to sell their products or services online.

GST: A New Landscape on Online Gaming, Casinos, Horse Racing w.e.f. 1st Oct 2023

Posted by Bimal Jain 04 October 2023 3617 Views

GST Council in its 50th and 51st GST Council meetings recommended the substantial changes to the taxation landscape on the actionable claims supplied in Casinos, Horse racing and Online gaming,will be taxed @28% on full face value, irrespective of whether the activities are a game of skill or chance.

How I began to make GST filing in time with automation

Posted by Sahil Sharma 03 October 2023 2508 Views

I'm 100% digital-oriented and absolutely for automation, as I got the result. Try it or not? I suggest giving it a try. Entera gives a free trial period and a personal demo with an expert. At least you’ll get your personal experience.

Effective GST Changes w.e.f 1st Oct 2023

Posted by Bimal Jain 03 October 2023 34298 Views

Sections 137 to 162 of the Finance Act, 2023 (the FA,2023) (except Sections 149 to 154) will come into force from October 01, 2023 vide Notification no. 28/2023-Central Tax dated July 31, 2023.