Articles by CA Pradeep Sharma
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Residential Dwelling Rent: Understanding GST Reverse Charge
Understand GST reverse charge on residential dwelling rentals. Learn what constitutes a residential dwelling and when GST applies, even in commercial areas.
Scrutiny Parameters: Verify GST Returns Correctness
Understand key parameters for scrutinising GST returns. Ensure accuracy and compliance by verifying outward supplies, ITC, and other critical data points.
GST on Pre-packaged & Labelled Goods: What You Need to Know
Understand the GST changes for pre-packaged and labelled items from July 18, 2022. Learn what 'pre-packed' means and the scope of labelling requirements.
Claim Back Erroneous Refund as ITC: New GST Process
Discovered an erroneous GST refund? Learn how to claim it back as Input Tax Credit (ITC) using the new FORM GST PMT-03A process.
Duty Free Shop Refunds: What You Need to Know
Understand the refund process for Duty Free Shops at international terminals. Learn about changes and how to claim your ITC refund.
GST on Ocean Freight: RCM Explained
Understand GST on ocean freight under RCM. Learn if Indian importers are liable for IGST on freight paid by foreign sellers. Get clarity on composite supply.
GST Post-Sale Discount: Rules & Scenarios Explained
Understand how post-sale discounts affect GST. Explore scenarios where discounts are included or excluded from supply value under CGST Act.
Anti Profiteering in GST
Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices.
Place of Supply - In case of Transportation of Goods and Passengers
Place of Supply
Place of Supply - In case of Immovable Property
Immovable Property
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