Articles by CA Amit Harkhani

CGST Act Section 17(5): ITC Restrictions Explained

Posted by CA Amit Harkhani 10 October 2022 19447 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 8218 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 40133 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 4914 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 6274 Views

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

IGST Act: Export of Services Condition V Explained

Posted by CA Amit Harkhani 22 March 2022 5522 Views

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

GST on Freight: Import & Export Guide

Posted by CA Amit Harkhani 06 December 2021 16233 Views

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

GST on Export of Goods & Services: Schemes & Benefits

Posted by CA Amit Harkhani 13 September 2021 7107 Views

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