Articles by CA Pradeep Sharma

Residential Dwelling Rent: Understanding GST Reverse Charge

Posted by CA Pradeep Sharma 11 August 2022 22562 Views

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

Posted by CA Pradeep Sharma 26 July 2022 11229 Views

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

Posted by CA Pradeep Sharma 25 July 2022 4055 Views

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

Posted by CA Pradeep Sharma 16 July 2022 4271 Views

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

Posted by CA Pradeep Sharma 13 July 2022 7060 Views

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

Posted by CA Pradeep Sharma 09 July 2022 5063 Views

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.