Articles by Rajesh Kumar

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..

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..

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...

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..

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..

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

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..