Articles by CA Pradeep Sharma

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Clarification on renting of residential dwelling

  CA Pradeep Sharma    11 August 2022 at 08:32

From now on, if a registered person takes residential dwelling on rent then he will have to deposit GST in reverse charge.

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Posted in GST  1 comments |   14226 Views


Indicative list of parameters for scrutiny

  CA Pradeep Sharma    26 July 2022 at 09:06

The Proper Officer shall scrutinize the returns and related particulars furnished by the registered person to verify the correctness of the returns.

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Posted in GST |   9375 Views


Scope of pre-packed and labelled items

  CA Pradeep Sharma    25 July 2022 at 08:46

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.

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Posted in GST  2 comments |   3597 Views


Deposit of erroneous refund can claim back as ITC

  CA Pradeep Sharma    16 July 2022 at 07:28

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

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Posted in GST |   2688 Views


Refund in case of Duty Free Shops (DFS) at international terminal

  CA Pradeep Sharma    13 July 2022 at 08:50

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.

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Posted in GST |   4713 Views


GST in RCM in case of ocean freights

  CA Pradeep Sharma    09 July 2022 at 09:02

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.

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Posted in GST |   4332 Views


Treatment of post sale discount in GST

  CA Pradeep Sharma    15 June 2022 at 15:36

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

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Posted in GST  1 comments |   18711 Views


Anti Profiteering in GST

  CA Pradeep Sharma    29 July 2017 at 13:24

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.

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Posted in GST  6 comments |   13713 Views


Place of Supply - In case of Transportation of Goods and Passengers

  CA Pradeep Sharma    21 July 2017 at 11:03

Place of Supply

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Posted in GST  7 comments |   18942 Views


Place of Supply - In case of Immovable Property

  CA Pradeep Sharma    20 July 2017 at 10:58

Immovable Property

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Posted in GST  5 comments |   16365 Views




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