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Articles by Shivam Chomal

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Amended Definition of 'Adjusted Total Turnover' as per Rule 89(4)

  Shivam Chomal    07 September 2018 at 10:55

Recently the Government notified amendments to certain provisions of the CGST Rules, 2017. One of the amendments was in relation to Rule 89(4) which provides me..



Principal-Agent Relationship Conundrum Resolved

  Shivam Chomal    07 September 2018 at 10:55

Supply is the core concept under GST which covers almost if not all sorts of transactions taking place between two persons for consideration and in the furthera..