Articles by Krishna

View Full Profile

Persons not liable to obtain GST registration

Posted by Krishna 06 July 2019 23853 Views

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...

Concept of TCS return under GST

Posted by Krishna 04 July 2019 12648 Views

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

Concept of TDS under GST

Posted by Krishna 04 January 2019 9899 Views

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...

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

Posted by Krishna 01 May 2021 3253 Views

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