Articles by Vikas Sharma

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.style1 { font-style: normal; } The Board has clarified an issue in respect of transfer of input tax credit in case of death of sole proprietor vide circular no. 96/15/2019-GST dated 28th March, 2019. There are so many doubts have been raised whether section 18(3) of CGST Act provide..

Posted in GST  1 comments |   378 Views

Pure Agent in GST Law

  Vikas Sharma    11 February 2019 at 13:27

Agent is well known person in the commercial business parlance. The GST Law also talks about Agent as 'agent' means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of..

Posted in GST  1 comments |   785 Views

Debit Notes in GST Law

  Vikas Sharma    07 February 2019 at 10:48

.style1 { colorr: #475055; } Debit Notes in GST is an altogether different concept from the earlier practices. Under the GST Law, the debit note or a supplementary invoice is a convenient and legal method by which the value of the goods or services in the original tax invoice can b..

Posted in GST  18 comments |   5669 Views

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