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Articles by CA Chaitanya Kumar R

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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..



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

  CA Chaitanya Kumar R    31 March 2017 at 10:59

This article explains various provisions related to time of supply



Tax Invoice under GST

  CA Chaitanya Kumar R    28 March 2017 at 10:59

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..