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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..

Posted in GST |   3948 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..

Posted in GST  5 comments |   3533 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...

Posted in GST  6 comments |   6243 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..

Posted in GST  1 comments |   2556 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..

Posted in GST |   3890 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

Posted in GST  1 comments |   14447 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..

Posted in GST  50 comments |   38211 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.

Posted in GST  14 comments |   14076 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.

Posted in GST |   8284 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.

Posted in GST  4 comments |   12955 Views