Articles by CA Robin Garg

Analysis of Section 194Q - TDS on purchase of Goods

Posted by CA Robin Garg 03 July 2021 13757 Views

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

Posted by CA Robin Garg 05 February 2021 42253 Views

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

Posted by CA Robin Garg 06 January 2021 3716 Views

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

Posted by CA Robin Garg 05 December 2020 10244 Views

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.

TDS Under Section 194N- Cash withdrawal

Posted by CA Robin Garg 24 July 2020 17495 Views

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

Posted by CA Robin Garg 01 June 2020 3681 Views

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.

Import of Services under GST - Taxability and Exemption

Posted by CA Robin Garg 28 May 2020 8689 Views

Import of Services under GST - Taxability and Exemption

Goods and Services under Reverse charge as on 1st March 2020

Posted by CA Robin Garg 09 March 2020 23190 Views

Goods and Services that will be charged under the Reverse charge Mechanism as on 1st March 2020 with their effective dates.

Type of Refunds and Time period to Apply in GST

Posted by CA Robin Garg 08 October 2019 13928 Views

Know about all the refunds that can be claimed under GST and the time limit to claim the same.

Deemed Export and Its Refund under GST

Posted by CA Robin Garg 02 October 2019 7923 Views

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...