Articles by Amit Harkhani

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Special procedure to be followed by a RP engaged in manufacturing of certain goods

  Amit Harkhani    08 January 2024 at 10:02

SPECIAL PROCEDURE TO BE FOLLOWED BY MANUFACTURING OF FOLLOWING GOODS

Posted in GST |   2922 Views


TDS Provision under GST updated as on 31st October 2023

  Amit Harkhani    29 November 2023 at 09:50

TDS under GST Law shall be deducted as per the provision of Section 51 of the CentralGoods and Services Tax Act, 2017, Section21 of the Union Territory Goods and Services Tax Act, 2017 and Section 20 of the Integrated Goods and Services Tax Act, 2017, read with Rule 66 of the Central Goods and Services Tax Rules, 2017.

Posted in GST |   6244 Views


GST Refund on Export of Goods

  Amit Harkhani    17 November 2023 at 09:46

The aim of Indian government is to increasing the output and quality of export from India in pursuance to the "Make in India" policy. Indian government also provide the many incentives to the exporters to boost export in India and in addition to incentives, government also provide many benefits as far GST is concerned. Like Refund of GST in export of goods or Service.

Posted in GST  1 comments |   5230 Views


Interest under GST

  Amit Harkhani    30 March 2023 at 08:55

The Government of India has specified the due dates to pay Goods and Services Tax. The due date to pay GST is different for different types of taxpayers. If one fails to pay GST within the due date, one must pay the interest along with the GST dues for the delay period.

Posted in GST |   6452 Views


GST Implication on Goods Transport by Road

  Amit Harkhani    29 November 2022 at 08:48

Transportation is a vital part of the economy as any problem in transportation disrupts the entire business channel. This is why any petrol price change has a far-reaching effect in disruption of business. In India most popular form of transport is via road.

Posted in GST |   9639 Views


Section 17(5) of the CGST Act, 2017

  Amit Harkhani    10 October 2022 at 09:49

As per Section 2(76) of CGST Act, 2017 Motor vehicle shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988.

Posted in GST  1 comments |   18945 Views


Supply From DTA to SEZ or SEZ to DTA under GST

  Amit Harkhani    08 October 2022 at 14:01

As per Section 7(5)(b) of the IGST Act, 2017 says that Supply of goods or services or both made to or by a Special Economic Zone developer or a Special Economic Zone unit shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce.

Posted in GST |   7662 Views


Scrutiny of Returns: GST ASMT-10

  Amit Harkhani    03 June 2022 at 14:25

GST ASMT-10 is merely a notice where discrepancies are found and intimated to the taxpayers. Hence there is no personal hearing in ASMT-10.

Posted in GST |   39582 Views


GST on Factoring Arrangements

  Amit Harkhani    26 March 2022 at 20:37

Factoring is very popular and necessary to enhance working capital by quick conversion of book debt into liquid form.

Posted in GST |   4776 Views


GST Implication on Recovery Agent Service

  Amit Harkhani    26 March 2022 at 20:19

As per Section 2(5) of CGST Act, "Agent" means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called,who carries on the business of supply or receipt of goods or services or both on behalf of another.

Posted in GST |   5959 Views