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Articles by CS Advocate Abhishek Goyal

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ITC reversal in case of supplier found bogus or non existent

  CS Advocate Abhishek Goyal    22 August 2022 at 08:51

Even after completing 5 years, one gets the feeling that GST is still an evolving law. Lot many changes are taking place with almost every GST council meeting. There are still some burning issues which are yet to be ironed out and decisively settled. These burning issues have been a bone of contention between department and the tax payers.

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Posted in GST |   3210 Views


Composite supply vs RCM vs Transaction value

  CS Advocate Abhishek Goyal    13 August 2022 at 16:39

In case of GTA services, the person who is liable to pay freight is considered as the service recipient. Recipient of GTA service is liable to pay RCM on such freight. Accordingly RCM is payable under CGST, SGST or IGST head.

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Posted in GST |   3711 Views


Mandatory GST registration vs Inter state supply of rental service

  CS Advocate Abhishek Goyal    05 August 2022 at 08:43

In this short article, I am discussing interplay of mandatory GST registration u/s 24 vis-a-vis inter state supply of rental service on immovable property based on place of supply (POS) rules in GST.

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Posted in GST  1 comments |   6531 Views


Interplay of RCM and registration requirement on rental service

  CS Advocate Abhishek Goyal    01 August 2022 at 08:47

The RCM liability on registered tenant shall apply irrespective of whether the landlord is registered under GST or not.

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Posted in GST  8 comments |   8199 Views


GSTR-3B in new avtar very soon!

  CS Advocate Abhishek Goyal    29 July 2022 at 16:59

The concept paper is based on recommended changes to GSTR-3B based on recommendations of GST Council keeping in view the discussions held therein.

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Posted in GST  1 comments |   10143 Views


Sacred wisdom for CA/CS/CMA students - Key success factors

  CS Advocate Abhishek Goyal    11 July 2022 at 08:43

List down all your achievements so far, and be proud of them, reward yourself at least with a pat on the back. Your achievements may not be big but they are not smaller either.

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Posted in Students  1 comments |   1947 Views


How to handle litigation under GST

  CS Advocate Abhishek Goyal    07 July 2022 at 17:34

Post 5 years of GST implementation, it is seen that GST still remains an evolving law, leave alone a settled law so to speak. While some of the issues are ironed out, there are still plenty of issues that need consideration in terms of ground-level reality check.

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Posted in GST |   3258 Views


Gist of CBIC notifications dated 5th July 2022

  CS Advocate Abhishek Goyal    07 July 2022 at 16:18

In compliance of recently concluded GST Council meeting and recommendations made by the Council therein, the CBIC has issued various notifications to give effect to some of those recommendations on 05.07.2022.

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Posted in GST |   2760 Views


How to make visualization and affirmations do wonders!

  CS Advocate Abhishek Goyal    20 June 2022 at 08:32

Our mind tends to be protective of ourselves, it shies away from trying something which it hasn't experienced before. Moreover our sub conscious mind is store house of our experiences in the past and present.

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Posted in Others  3 comments |   990 Views


Whether GST is leviable on royalty or not?

  CS Advocate Abhishek Goyal    15 June 2022 at 08:53

Royalty is the consideration which is charged by the state government from mine owners on account of excavation from mines which belong to state government.

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Posted in GST |   3900 Views




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