GST Articles

What is Pure Agent? What are Conditions to Act as Pure Agent?

Posted by CA. Bhavik P. Chudasama 21 March 2023 10589 Views

In Industry still there are many confusions regarding what is Pure Agent and what are conditions to act as pure agent especially when there is a case of 'Reimbursement of Expenses'.

All about GTA under GST

Posted by CA Sanat Pyne 21 March 2023 11155 Views

In this article, we will discuss the definition of GTA, its scope under GST and the compliance requirements for businesses that fall under the category of GTA.

ITC eligibility of CSR expenditure under GST and Finance Bill, 2023

Posted by Member (Account Deleted) 20 March 2023 10419 Views

Upto March 2014, the companies were undertaking CSR activities as per their internal polices. However, from 1 April 2014, the section 135 of Companies Act, 2013 made mandatory for certain categories of companies to undertake CSR. Also, the activities which should be undertaken as part of CSR are listed in Schedule VII to the Companies Act, 2013.

Export under GST

Posted by CA Sanat Pyne 18 March 2023 14221 Views

Under GST, the term "Export" refers to the supply of goods or services that are sent outside the territory of India. This means that any supply of goods or services that leaves India's boundaries can be considered an export.

E-invoice and recent circular under GST

Posted by Member (Account Deleted) 16 March 2023 34690 Views

Every registered taxable person whose aggregate annual turnover exceeds Rs. 10 Cr in any of the financial year starting from 2017-18 is liable to issue e-invoice by way of uploading its tax invoice in json file on Invoice Registration Portal (IRP) in accordance with e-invoice schema in INV-01 and getting back digitally signed json from IRP with IRN and QR Code.

Are you Ready for FY 2023-24 under GST?

Posted by CA. Bhavik P. Chudasama 15 March 2023 23346 Views

Since we are already in the last month of the Accounting year i.e. March 2023, which mandates a few important points to be taken care in the current month so that there is smooth functioning in the next year without much reference to the previous year. Keeping the same thing in mind, we have tried to brief some important points to be taken care of.