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Articles by Rajesh Kumar

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Input Tax Reversal on Gift or Free Supply

  Rajesh Kumar    09 March 2019 at 11:20

Central Board of Indirect Taxes and Customs have come out with a clarification vide Circular No. 92/11/2019-GST dated 07.03.2019, clarifying on various doubts r..

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Posted in GST |   3600 Views


E-Commerce: Liability to Collect Taxes

  Rajesh Kumar    14 September 2018 at 12:13

Section 52 of the CGST Act makes provision for collection of tax at source. The Section is being brought in force with effect from 01.10.2018 vide Notification..

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Posted in GST  5 comments |   3123 Views


Basics of TDS Provisions under GST Law

  Rajesh Kumar    14 September 2018 at 12:13

Section 51 of the CGST Act prescribes for tax deduction at source. Earlier the provision was not brought in force. Now vide Notification 51/2008- CGST dated 13...

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Posted in GST  6 comments |   5925 Views


Discussing GST Liability on Liaison Offices

  Rajesh Kumar    06 September 2018 at 11:04

Meaning of Liaison Office: As the name suggests, a Liaison office is setup by a foreign business entity in India to carry out the liaison activit..

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Posted in GST  1 comments |   2094 Views


Applicability of GST on supply from "Duty Free" Shops

  Rajesh Kumar    05 September 2018 at 10:45

There has been a confusion as to whether supply by duty free shops attracts GST or not. This paper is an attempt to understand the legal position in the light o..

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Posted in GST |   3573 Views


GST: Place of supply in course of export or import

  Rajesh Kumar    04 September 2018 at 10:41

1: Meaning of Export of Goods:Export of goods has been defined in Section 2(5) of the IGST Act, as,��export of goods� with its grammatical var

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Posted in GST |   9018 Views


Free Supply: Treatment under GST Provisions

  Rajesh Kumar    07 July 2017 at 10:47

No supplier distributes anything for free. Cost of everything distributed free is already built in in price of taxable supplies, on which tax is being paid by t..

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Posted in GST  50 comments |   37464 Views


GST Provisions - Information Technology Sector

  Rajesh Kumar    05 July 2017 at 16:55

GST provisions have clarified such issues and this article is an attempt in answer various issues under GST Framework.

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Posted in GST  14 comments |   12720 Views


Binding Nature of Circulars - Position in GST regime

  Rajesh Kumar    26 April 2017 at 10:54

This provision is likely to bring some certainty and sanctity to departmental circulars.

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Posted in GST |   6189 Views


Time of Supply of Goods - GST Provisions

  Rajesh Kumar    26 April 2017 at 10:54

The concept of 'relevant time' is of great importance in tax law parlance. It is the time at which tax is assessed.

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Posted in GST  4 comments |   12339 Views