Articles by Bimal Jain

Challenges & Critical Issues in filing Annual Return Form GSTR - 9

Bimal Jain 29 September 2018 at 10:28

In terms of Section 44(1) of the CGST Act, 2017, every registered person, other than an Input Service Distributor, a person paying tax under Section 51 (TDS Col..

Concept and Applicability of TDS and TCS provisions applicable w.e.f. October 1, 2018

Bimal Jain 15 September 2018 at 13:47

After getting deferred till September 30, 2018, the Central Government vide Notification No. 50/2018 � Central Tax dated September 13, 2018 and Notificati

Levy and Collection of Tax - An Analytical Relook

Bimal Jain 07 September 2018 at 10:55

This article attempts to explain the key constituents of 'GST levy and collection' along with a discussion on certain critical aspects of taxation a

Key 21 suggestions on Draft GST Return Formats

Bimal Jain 05 September 2018 at 11:59

The GST Council in its 28th GST Council Meeting held on July 21, 2018 under the Chairmanship of Shri Piyush Goyal, Union Minister for Railways, Coal, Finance &a..

Exemption of services by Indian to Foreign establishment in GST

Bimal Jain 19 August 2018 at 19:38

With the monsoon, came pouring reliefs from rate reductions to simplified returns in the �MSME-focused� 28th GST Council meeting concluded on July 2

Comparative summary of key 21 GST amendments as passed by Lok Sabha

Bimal Jain 17 August 2018 at 11:03

To iron out the practical hindrances and issues being faced by the Industry Inc since the implementation of GST, the Lok Sabha, on August 9, 2018, has passed th..

GST Taxability of services provided by one unit to other of same Company

Bimal Jain 16 August 2018 at 11:09

Breaking the ice on much-debated taxability of inter-company supply of services in GST, the Hon�ble Authority for Advance Ruling, Karnataka while deciding

GST Charcha - Seizure of Goods appealable or not?

Bimal Jain 02 August 2018 at 16:34

As seen recently after implementation of E-Way Bill, effectively from April 1, 2018, multiple cases of seizures of the goods/conveyances in transit by the depar..

Key features of Draft GST Simplified Returns

Bimal Jain 02 August 2018 at 11:35

The GST Council in its 28th GST Council Meeting held on July 21, 2018 under the Chairmanship of Shri Piyush Goyal, Union Minister for Railways, Coal, Finance &a..