Articles by CA Amit Harkhani

CGST Act Section 17(5): ITC Restrictions Explained

Posted by CA Amit Harkhani 10 October 2022 19478 Views

Understand Section 17(5) of the CGST Act, 2017 regarding restrictions on Input Tax Credit (ITC) for motor vehicles, works contracts, and more. Learn what's eligible.

GST: SEZ to DTA & DTA to SEZ Supply Explained

Posted by CA Amit Harkhani 08 October 2022 8291 Views

Understand GST implications for supplies between DTA and SEZ units, including definitions of export, import, and zero-rated supplies under IGST Act.

GST ASMT-10: Scrutiny of Returns Explained

Posted by CA Amit Harkhani 03 June 2022 40184 Views

Understand GST ASMT-10 notices for return scrutiny. Learn what it is, common discrepancies, and how to respond within 30 days.

GST on Factoring Arrangements: What You Need to Know

Posted by CA Amit Harkhani 26 March 2022 4930 Views

Understand the GST implications of factoring. Learn how sale of receivables, processing fees, and finance charges are treated under GST law.

GST on Recovery Agent Services: Implications & Rates

Posted by CA Amit Harkhani 26 March 2022 6322 Views

Understand GST implications for recovery agents, including rates, reverse charge, and input tax credit. Learn how it affects your business.

GST on Freight: Import & Export Guide

Posted by CA Amit Harkhani 06 December 2021 16298 Views

Understand GST implications on freight for imports and exports. Learn about ocean and air freight, RCM, and tax rates.

IGST Act: Export of Services Condition V Explained

Posted by CA Amit Harkhani 22 March 2022 5577 Views

Understand Condition V of IGST Act's 'Export of Services' definition. Learn how distinct persons and establishments affect service exports.

GST on Export of Goods & Services: Schemes & Benefits

Posted by CA Amit Harkhani 13 September 2021 7135 Views

Understand GST implications for exporting goods and services from India. Explore various export incentives, schemes, and benefits available to boost your business.

Understanding GST Scope of Supply: Key Definitions

Posted by CA Amit Harkhani 14 July 2021 2010 Views

Explore the scope of supply under GST as defined by Section 7 of the CGST Act. Learn about key terms like sale, transfer, barter, and consideration.

GST on Housing Societies: Rules & Implications Explained

Posted by CA Amit Harkhani 08 September 2023 14976 Views

Understand GST implications for housing societies and RWAs. Discover registration requirements, exemptions, and how to calculate monthly contributions.