Articles by Pradeep Jain

Compliance on cancellation of registration under revised GST law

Posted by Pradeep Jain 13 November 2017 4517 Views

The situation is not same in the proposed GST regime as the assessee is required to discharge tax and is also required to file final return under section 40 of ...

Place of supply of goods or services

Posted by Pradeep Jain 08 November 2017 11741 Views

It is newly added clause in the draft GST law for determining place of supply of services where location of service provider or the location of service receiver...

Eligibility and conditions for taking input tax credit

Posted by Pradeep Jain 07 November 2017 12934 Views

Section 16: Eligibility and conditions for taking input tax credit

Works contract-sale vs service to continue in GST regime

Posted by Pradeep Jain 02 November 2017 18100 Views

There has been a long history of litigation on the issue of classification of works contract activities that whether it is to be considered a service or to be t...

Definition of Business Vertical

Posted by Pradeep Jain 26 July 2017 20600 Views

Definition of Business Vertical

New concepts of supply in revised GST law

Posted by Pradeep Jain 17 June 2017 4643 Views

The revised GST Law introduces three new concepts of supply which are discussed in this update.

Comparative analysis of refund of tax in revised GST law

Posted by Pradeep Jain 17 June 2017 2276 Views

An analysis of refund of tax in revised GST law

Comparative analysis of changes made in input tax credit - Part-II

Posted by Pradeep Jain 14 June 2017 6948 Views

This update seeks to highlight the changes made in the Revised GST Law as compared to the old GST Draft with respect to provisions relating to input tax credit ...

Comparative analysis of changes made in input tax credit - Part-I

Posted by Pradeep Jain 13 June 2017 5711 Views

This update seeks to highlight the changes made in the Revised GST Law as compared to the old GST Draft with respect to provisions relating to input tax credit