Articles by CA Pradeep Sharma
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Clarification on renting of residential dwelling
From now on, if a registered person takes residential dwelling on rent then he will have to deposit GST in reverse charge.
Indicative list of parameters for scrutiny
The Proper Officer shall scrutinize the returns and related particulars furnished by the registered person to verify the correctness of the returns.
Scope of pre-packed and labelled items
With effect from the 18th July 2022, this provision undergoes a change and GST has been made applicable on supply of such "pre-packaged and labelled" commodities attracting the provisions of Legal Metrology Act.
Deposit of erroneous refund can claim back as ITC
The proper officer, on being satisfied that the full amount of erroneous refund along with applicable interest, as per the provisions of section 50 of the CGST Act, and penalty, wherever applicable, has been paid by the said registered person in FORM GST DRC-03 by way of debit in electronic cash ledger
Refund in case of Duty Free Shops (DFS) at international terminal
GST Council 47th meeting also clarify by explaining "Supplies from Duty Free Shops (DFS) at international terminal to outgoing international passengers to be treated as exports by DFS and consequential refund benefit to be available to them on such supplies.
GST in RCM in case of ocean freights
The idea of introducing 'composite supply' was to ensure that various elements of a transaction are not dissected and the levy is imposed on the bundle of supplies altogether.
Treatment of post sale discount in GST
While calculating GST on valuation of supply, discount shall not be the part of valuation but up to certain conditions which has been discussed in this article
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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