Articles by CA Amit Harkhani

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Cross charge under GST- Detail Note on Inter-Branch Transfer of Expenses

  CA Amit Harkhani    16 April 2020 at 10:57

Detail Note on Inter-Branch Transfer of Expenses.



Input Service Distributor in GST

  CA Amit Harkhani    16 April 2020 at 10:57

The Input Service Distribution is self explanatory that distributing the credit on common invoices pertaining to input services only and not goods (inputs or capital goods).



An Insight into E-Invoice System

  CA Amit Harkhani    25 March 2020 at 10:28

A) Background:- 1) The GST Council, at its 37th meeting held at Goa on 20th September, 2019 approved the introduction of E Invoicing System. Accordingly t..



GST on Supply of Lottery Tickets

  CA Amit Harkhani    22 February 2020 at 10:40

What is Lottery Tickets 'Lottery tickets', is actionable claim and is classified as 'Goods', under GST. However as per Schedule III Actionable Claim is neither supply of Goods nor Supply of Service, but Lottery Tickets is exception.




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