Articles by CA Robin Garg
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Analysis of Section 194Q - TDS on purchase of Goods
Finance act, 2021 has introduced a new section 194Q w.e.f. 01.07.2021 which requires a specified buyer to deduct TDS w.r.t. purchase of goods from a resident seller.
All about GSTR-9 & GSTR-9C for FY 2019-20
Recently, Union Budget 2021 has proposed to omit the provision of section 35(5) and amend section 44 of the CGST Act, 2017. After acceptance of the bill by the President of India, GST Audit will not be required.
All about Quarterly Return Monthly Payment (QRMP) Scheme
Quarterly Return Monthly Payment scheme (QRMP) is a scheme to file returns on a quarterly basis but making payments on a monthly basis, which will lead to reducing the burden of return filing compliance.
E-Way bill at a Glance
E-way Bill is an Electronic Way Bill for the movement of goods from one place to another which is to be generated on the E-way bill portal i.e. on ewaybillgst.gov.in.
Import of Services under GST - Taxability and Exemption
Import of Services under GST - Taxability and Exemption
TDS Under Section 194N- Cash withdrawal
TDS section 194N applies to Specific entities responsible for paying a sum or aggregate of sum, in cash exceeding Rs. 1 Crore to any person during a year.
Import of Goods under GST
Transaction of import of goods is not covered by section 7 of CGST act, 2017 which is scope of supply hence Import of Goods transaction is not a supply transaction hence not chargeable to GST under GST act.
Deemed Export and Its Refund under GST
Deemed Export and its refund under GSTRelated Provisions Section 2(39), 147, 54(1), Explanation 1, 2(b) of CGST act, 2017. 2nd Proviso to Rule 89(1)3. Notificat...
Goods and Services under Reverse charge as on 1st March 2020
Goods and Services that will be charged under the Reverse charge Mechanism as on 1st March 2020 with their effective dates.
Registration under GST as per section 22 to 25
REGISTRATION UNDER GSTRelevant Sections: 22 to 25 of CGST ActNotifications: 56/2018, 65/2017, 10/2019, 05/2017, 32/2017Section 2(94): Registered person�
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