Articles by Rajesh Kumar
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Input Tax Reversal on Gift or Free Supply
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...
E-Commerce: Liability to Collect Taxes
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...
Basics of TDS Provisions under GST Law
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....
Discussing GST Liability on Liaison Offices
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...
Applicability of GST on supply from "Duty Free" Shops
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...
GST: Place of supply in course of export or import
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
Free Supply: Treatment under GST Provisions
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...
GST Provisions - Information Technology Sector
GST provisions have clarified such issues and this article is an attempt in answer various issues under GST Framework.
Binding Nature of Circulars - Position in GST regime
This provision is likely to bring some certainty and sanctity to departmental circulars.
Time of Supply of Goods - GST Provisions
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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