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Articles by CA Suresh Jain

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

  CA Suresh Jain    24 September 2020 at 10:44

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

  CA Suresh Jain    17 April 2020 at 10:34

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.

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

  CA Suresh Jain    15 April 2020 at 10:54

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.

ITC in respect of Motor Vehicles

  CA Suresh Jain    31 March 2020 at 10:46

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

  CA Suresh Jain    11 December 2017 at 11:13

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

GST to bring the commodity prices down - A realistic expectation or a fantasy

  CA Suresh Jain    18 April 2017 at 11:19

How the Consumer Prices will increase after GST is explained in the Article.