Articles by Krishna

Persons not liable to obtain GST registration

Krishna 07 January 2019 at 10:56

Persons not liable to obtain gst registration:(sec23 of cgst act)Before discussing the provisions of sec 23 of cgst act we have to discuss sec 22Sec22 says that..

Posted in GST | 2 comments | 23469 Views

Concept of TCS return under GST

Krishna 05 January 2019 at 12:43

SEC52 OF CGST ACT TCS provisions has been made effective from 01.10.2018TCS refers to the tax collected by electronic commerce operato

Posted in GST | 12357 Views

Concept of TDS under GST

Krishna 03 January 2019 at 10:59

GST Council in its 28th meeting held on 21.07.2018 recommended the introduction of TDS from 01.10.2018. Following would be the deductors of tax in GST under se..

Posted in GST | 6 comments | 9609 Views

Scope of Principal-Agent relationship in the context of Schedule I under CGST Act

Krishna 06 December 2018 at 10:44

Before discussing this first we need to discuss the definition of supply Supply is defined in sec7 of CGST act Supply includes all forms of supply of goods or

Posted in GST | 5 comments | 2709 Views