Articles by Pradeep Jain

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Binding nature of Advance ruling - Part I

  Pradeep Jain    19 February 2019 at 11:10

The concept of advance ruling was introduced in the GST regime to bring more clarity in the interpretation of law as the assessee was permitted to seek advance..

Posted in GST |   2607 Views


Clarification regarding inter state movement of machinery on own account

  Pradeep Jain    05 February 2019 at 10:56

The clarifications issued in GST are being welcomed as they have the effect of resolving confusions and reducing litigation. However, sometimes the clarificatio..

Posted in GST  2 comments |   28563 Views


Admissibility of ITC on services related to motor vehicles

  Pradeep Jain    03 January 2018 at 11:16

Section 17(5) of the CGST Act, 2017 prescribes the list of blocked credits and this lists allows the ITC on few goods and services on conditional basis.The rele..

Posted in GST  9 comments |   19447 Views


Relevance of relevant date in case of export

  Pradeep Jain    15 December 2017 at 11:13

This update is about the interpretation of term "relevant date" & its significance in determining the time limit for filing the refund claim.

Posted in GST  2 comments |   13674 Views


GST on society charges collected by builder

  Pradeep Jain    13 December 2017 at 10:39

A builder is supposed to collect an amount for repairs and maintenance of flats. This collection is being kept in a separate account dedicated for the purpose.

Posted in GST  2 comments |   6482 Views


Reversal of ITC in case of goods lost by fire

  Pradeep Jain    11 December 2017 at 11:11

In GST regime, the scope of definition of inputs, capital goods and input services is very wide and covers almost all the imaginable goods and services

Posted in GST  2 comments |   13957 Views


Reversal of ITC in case of reduction in tax rate on restaurant services

  Pradeep Jain    09 December 2017 at 12:27

In 23rd meeting of GST Council, it was decided to reduce the tax rate on restaurant services with no facility of ITC.

Posted in GST  2 comments |   16050 Views


Compilations of all the notification issued on 15th Nov 17 - Central tax

  Pradeep Jain    18 November 2017 at 15:11

Compilations of all the notification issued on 15th Nov 17 - Central tax

Posted in GST  9 comments |   21204 Views


Mismatch of invoice numbers

  Pradeep Jain    16 November 2017 at 12:19

Many steps have been taken by the Government for the smooth implementation of GST. But there are some problems being faced by the assesses especially the export..

Posted in GST  5 comments |   33533 Views


ITC passed on by Input Service Distributor through GSTR 6

  Pradeep Jain    14 November 2017 at 11:15

Under GST regime, head office of a company is treated as a distinct person requiring separate registration as input service distributor (ISD) if it intends to d..

Posted in GST |   3894 Views