Articles by Abhishek Raja
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Demystifying GST on developed plots
In India, Real Estate Sector is the second largest employer after agriculture. In GST regime, there is no concept of manufacture, sale or service etc. There is only one concept i.e. "Supply". All the Supplies are categorized as either 'Supply of Goods' or 'Supply of Services'.
Can GST officers directly visit your premises to collect GST without notice?
After reading such news items what I understood was that from 1st January 2022, the GST officers can initiate recovery proceedings without any show-cause notice against taxpayers who under-report sales in GSTR-3B compared to GSTR-1.
GST Procedure related to demands and recovery
The incidence of short payment and non-payment of tax, wrong availment of Input Tax Credit, etc. may be because of an inadvertent bona fide mistake (Normal Cases) or it may be a deliberate attempt (Fraud Cases) to evade the tax.
New battleground in GST: Cross Charge between Head Office & Branch Office
New battleground in GST: Crossc charge between head office & branch office
Summary of TDS provisions in GST
TDS is to be deducted at the rate of 2% on payments made to the supplier of taxable goods/services, where the total value of such supply, under an individual contract, exceeds Rs. 2,50,000.
ITC on CSR activity: The new battleground?
The contribution of companies to fight the spread of the coronavirus would be considered CSR spending as per the Companies Act. Let us understand the applicability of GST provisions on the same.
Zero rated supplies under GST
In case of zero ratings, not only is the output exempt from payment of tax, there is no bar on taking/availing credit of taxes paid on the input side for making/providing the output supply.
When is the salary of a salaried person taxable?
Salary can be defined as the compensation a person receives for providing services that are implied or explicit. Let us discuss the taxability of salary received by a person.
GST Compliances in the Transportation Sector
Transportation has contributed the most towards the economic, social, cultural and political development of India. Let us discuss the GST in the Transportation Sector.
Valuation of land for GST in real estate project
In respect to Land & Building, GST Laws have 'deeming provisions' in Schedule-II of the CGST Act. Thus, excluding those 'deemed supply' provisions, GST cannot be imposed on other transactions relating to Land & Building.
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