Articles by CA Chaitanya Kumar R

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Time of Supply of services as per CGST Act, 2017

Posted by CA Chaitanya Kumar R 19 October 2017 29435 Views

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...



Tax Invoice under GST

Posted by CA Chaitanya Kumar R 24 September 2017 81461 Views

GST allows seamless flow of Input Tax Credits (ITC) across the supply chain. One of the fundamental pillars of GST is checking the Input Tax Credit (ITC) Claims...



Time of Supply of Goods as per CGST Act, 2017 passed in Parliament

Posted by CA Chaitanya Kumar R 31 March 2017 19779 Views

This article explains various provisions related to time of supply




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