Articles by CA Arun Chhajer

Refund of ITC in Inverted Duty Structure with High Court Judgement

Posted by CA Arun Chhajer 10 August 2019 12952 Views

Meaning of Inverted Duty structureWord Inverted Duty Structure is not defined in GST. However when Rate of tax on INPUTS being higher than the rate of tax on ou...

Merchant Exporter : Benefit to Exporter and Loss to domestic Supplier?

Posted by CA Arun Chhajer 16 July 2019 12975 Views

As per Chapter 9 of Foreign Trade Policy (2015-20) para 9.03, 'Merchant Exporter' means a person engaged in trading activity and exporting or intend

6 Circulars issued on 1st and 2nd Jan 2019 - Summary Chart

Posted by CA Arun Chhajer 03 July 2019 21194 Views

Following circular has been issued on 1st and 2nd Jan 2019 in order to provide the clarity on various matters including meaning of owner for E Way Bill Penalty...

14th Amendment in CGST Rule 2018 vide Notification No. 74/2018 - Central Tax dt 31st Dec'18

Posted by CA Arun Chhajer 02 July 2019 9508 Views

As per Notification No. 74/2018 � Central Tax dated 31st Dec 2018 the CGST Rules 2018 has been amended. We are discussing the entire provision in details

Analysis of Goods Transport Agency all GST notification till date

Posted by CA Arun Chhajer 26 June 2019 26183 Views

Taxability of Goods Transport Agencies (herein after referred as GTA) under GST era, will have a lots of confusion. So we are discussing the relevant provision ...