GST Certification Course

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Articles by Udaya Chandran

avatarView Full Profile

Whether Payment for Supplies can be made by Book Adjustments for availing ITC

  Udaya Chandran    14 November 2021 at 11:57

There has been a confusion among the dealers whether the consideration for supplies can be paid by book adjustments under GST Act. In many businesses, the dealers buy and sell goods or services from one another for which they don’t make payment in cash rather they adjust the book entries for such purchases and sales.

Continue Reading »
Posted in GST  2 comments |   5595 Views


List of Goods and Services not Eligible for Input Tax Credit under GST

  Udaya Chandran    19 December 2018 at 11:06

According to Section 17, the input tax credit is available only to the extent of the good

Continue Reading »
Posted in GST  17 comments |   43629 Views


Important Points for Job Work under GST

  Udaya Chandran    30 March 2018 at 12:24

DefinitionJob work: Any treatment or process undertaken by a person on goods belonging to another registered personPrincipal: The registered person on whose goo..

Continue Reading »
Posted in GST |   14631 Views


Determination of Time of Supply of Goods

  Udaya Chandran    13 March 2018 at 10:36

The liability to pay tax arises at the time of supply, time of supply is determined as per the below provisions:Time of

Continue Reading »
Posted in GST  10 comments |   16146 Views


Determination of Inter and Intra State Supplies

  Udaya Chandran    26 February 2018 at 11:13

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..

Continue Reading »
Posted in GST |   5823 Views


GST Supplies without Consideration

  Udaya Chandran    07 February 2018 at 10:56

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 ..

Continue Reading »
Posted in GST |   17484 Views


Interest rates under GST

  Udaya Chandran    29 January 2018 at 11:15

As per Notification No.13/2017 � Central Tax dated 28th June 2017; the following interest rates have been notified for different cases under GST.Interest

Continue Reading »
Posted in GST |   11637 Views


GST EWay Bills rules in Bullet Points

  Udaya Chandran    15 January 2018 at 11:49

For all the goods value more than Rs.50000/-, it is optional for the goods value less than Rs.50000/- No eway bill for value less than Rs.50000/- No eway bill ..

Continue Reading »
Posted in GST  15 comments |   9561 Views




Popular Articles




GST caclubindia books Score More Study Less


CCI Articles

submit article

Stay updated with latest Articles!