Articles by Udaya Chandran
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High Sea Sales: No ITC Reversal Under CGST Act
Understand why Input Tax Credit (ITC) reversal is not required for High Sea Sales transactions under Section 17(2) of the CGST Act. Learn more.
Non-Filers Under CGST Act Section 62: Assessment Guide
Understand Section 62 of the CGST Act for non-filers. Learn about assessment orders, deadlines, and how to withdraw them with interest and late fees.
Employee Benefits ITC: When Can Employers Claim It?
Discover when employers can claim Input Tax Credit (ITC) on employee benefits like food, travel, and insurance, even when restricted by law.
Export Under Bond/LUT: Conditions for Rule 96A
Learn the conditions for exporting under bond or Letter of Undertaking (LUT) as per Rule 96A of CGST Rules, 2017. Ensure compliance to avoid tax and interest.
Book Adjustments for ITC: Can You Pay Supplies This Way?
Learn if book adjustments count as payment for supplies to avail Input Tax Credit (ITC) under GST. Understand the rules and avoid ITC reversal.
List of Goods and Services not Eligible for Input Tax Credit under GST
According to Section 17, the input tax credit is available only to the extent of the good
Important Points for Job Work under GST
DefinitionJob work: Any treatment or process undertaken by a person on goods belonging to another registered personPrincipal: The registered person on whose goo...
Determination of Time of Supply of Goods
The liability to pay tax arises at the time of supply, time of supply is determined as per the below provisions:Time of
Determination of Inter and Intra State Supplies
As per Section 5 of IGST Act, Integrated Goods and Service Tax (IGST) will be levied on all inter-state supplies of goods or services or both.As per Section 9 o...
GST Supplies without Consideration
As per the Section 7(c) of GST Act, there are activities which are considered as supply for the purpose of this Act even without consideration. The Schedule I ...
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