GST Course

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Articles by Pradeep Jain

avatarView Full Profile

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..

Continue Reading »
Posted in GST |   2211 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..

Continue Reading »
Posted in GST  2 comments |   11238 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..

Continue Reading »
Posted in GST  9 comments |   19017 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.

Continue Reading »
Posted in GST  2 comments |   12690 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.

Continue Reading »
Posted in GST  2 comments |   5628 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

Continue Reading »
Posted in GST  2 comments |   9270 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.

Continue Reading »
Posted in GST  2 comments |   15177 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

Continue Reading »
Posted in GST  9 comments |   20637 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..

Continue Reading »
Posted in GST  5 comments |   30720 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..

Continue Reading »
Posted in GST |   3582 Views