In this backdrop, the latest circular 199/11/2023 was issued regarding ISD mechanism, tax on the input services procured by HO for branches as well as clarifying on services supplied between branch offices of entity in different states.
Continue Reading »In the course of audit done by dept under section 65 of the CGST Act, certain issues/objections could be raised. The assesses have to carefully examine the matter, give their explanation.
Continue Reading »In this article, the author has examined the eligibility of ITC on expenses related to CSR, in light of the proposed amendment in Budget 2023.
Continue Reading »In this article, the author has examined the non-payment to vendor within 180 days of invoice date and the implications thereof to assessee.
Continue Reading »In this article, the paper writer has examined the provisions of Audit under section 65 as well as best practices in facing GST dept audit.
Continue Reading »Under GST law, input tax credit [ITC] can be availed by the registered person on the inward supplies of goods/services used/intend to be used in course of business of making taxable supplies/zero rated supplies.
Continue Reading »Export of services to foreign entities vs branch offices
Continue Reading »In this article the paperwriter has examined the latest clarification and implications of development and sale of plots
Continue Reading »In this background the paper writer has examined summons provisions under GST, as well as important aspects to be taken care by assessee while attending summons.
Continue Reading »In this article the paper writer has examined the latest circular and its impact for various kinds of recoveries made under GST law.
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