Articles by CA Suresh Jain

Decision making tool for Export with Payment of IGST or under LUT/Bond

Posted by CA Suresh Jain 12 October 2020 3081 Views

The section 16 (3) reiterated below grants two options to the exporters of Goods or Services or both (a) to export goods or services under Letter of Undertaking (LUT)/Bond and claim refund of Input Credit.

Decoding TCS on Goods u/s. 206C (1H) w.e.f 01.10.20

Posted by CA Suresh Jain 29 September 2020 17035 Views

TCS on Goods u/s 206C (1H) is applicable w.e.f 1st Oct. 2020. Let us decode the provision.

Understanding Concept of Input Service Distributor under GST

Posted by CA Suresh Jain 17 April 2020 2737 Views

Input Service Distributor(ISD) means an office of the Supplier which receives tax invoice for input service and issues a document for the purpose of distributing ITC.

ITC in respect of Motor Vehicles

Posted by CA Suresh Jain 02 April 2020 27151 Views

Provisions related to ITC in respect of Motor Vehicles, other Conveyance, and repairs and maintenance thereof. The article contains the newly amended provisions regarding ITC on Motor Vehicles.

GST on transactions of import

Posted by CA Suresh Jain 09 June 2018 17232 Views

This article discuss about the applicability of IGST on the transactions known earlier as "Sale in the courcse of Import" under the CST; High Seas Sales