Articles by Pradeep Jain
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Binding nature of Advance ruling - Part I
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...
Clarification regarding inter state movement of machinery on own account
The clarifications issued in GST are being welcomed as they have the effect of resolving confusions and reducing litigation. However, sometimes the clarificatio...
Admissibility of ITC on services related to motor vehicles
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...
Relevance of relevant date in case of export
This update is about the interpretation of term "relevant date" & its significance in determining the time limit for filing the refund claim.
GST on society charges collected by builder
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.
Reversal of ITC in case of goods lost by fire
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
Reversal of ITC in case of reduction in tax rate on restaurant services
In 23rd meeting of GST Council, it was decided to reduce the tax rate on restaurant services with no facility of ITC.
Compilations of all the notification issued on 15th Nov 17 - Central tax
Compilations of all the notification issued on 15th Nov 17 - Central tax
Mismatch of invoice numbers
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...
ITC passed on by Input Service Distributor through GSTR 6
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...
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