Articles by Jasmeen Marwah
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Time of supply of Goods & Services
Time of supply means that time at which we consider our goods/services to be supplied. Once goods/services are considered supply GST shall be charged on them. Time of supply means date on which our liability arises to pay GST.
Procedure to Alter Object Clause of Company
After incorporation there may come certain situations where the company has to add/delete some objectives, mainly for expansion of business. Thus, there are few steps which need to be followed in case of any change made in Objective Clause of MOA (also refer section 13 of Companies Act, 2013).
NIL GST Return through SMS
NIL Return through SMS (Short Messaging Service) To make GST compliance easier for the taxpayer Central Government has amended Central Goods & Services Tax
Voluntary Striking off a company
A company may make an application to Registrar of Companies, to remove the name of the company on the grounds specified in the companies Act.
Place of supply in case of transportation of passenger
Place of supply in case of transportation of passenger
Whether discount is to be included in value of taxable supply?
Section 15 tells us about the value of taxable supply of good or services, whereas section 15(3) cover the discount part under value of supply.
Changes in Validity Period of E-way Bill during COVID-19
Validity of e-way bill was usually between 1 day and 2 days. However, amidst the COVID-19 outbreak, the validity of the e-way bill has been extended.
What is self invoicing under GST?
All the registered person who is covered under section 9(4) of CGST Act, i.e. all registered person paying taxes under reverse charge shall issue a consolidated invoice at the end of every month, where the aggregate value of such supplies exceeds Rs 5000 in a day from any all suppliers.
MSME: Further revision in definition
MSME definition has further been revised by the ministry. The investments and turnover limits have been increased for the medium enterprises to 50 crores and 250 crores.
MSME Definition: Changes in the definition of MSMEs
The definition of MSMEs has now been revised by the government of India due to the outbreak of the COVID-19 pandemic. The investment and turnover limit has been enhanced.
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