Articles by CA Rashmi Gandhi

Analysis | Types of Assessment under GST

Posted by CA Rashmi Gandhi 08 April 2021 11170 Views

Assessment is the process of determination of the tax liability of a taxpayer. There are different ways to determine tax liability under the GST law. GST Assess...

Supply under GST with examples

Posted by CA Rashmi Gandhi 25 January 2021 18082 Views

Discussing Section 7 of the CGST Act 2017, which provides for the scope of Supply under GST, together with some practical examples of the three schedules under it.

TDS & TCS provisions Under GST

Posted by CA Rashmi Gandhi 23 September 2018 11554 Views

Tax deduction at source[Section 51] 1. Person liable to deduct TDS:The Government may make it mandatory for the following persons (deductor), to deduct TDS at ...

Input Tax Credit & Transitional provisions with examples

Posted by CA Rashmi Gandhi 22 September 2018 10932 Views

Before starting this chapter, we need to rewind the following definition to understand the concepts more clearly�.� 1.�Input� means an

Important Definitions of CGST Act

Posted by CA Rashmi Gandhi 22 September 2018 12938 Views

Important Definitions as per CGST & SGST Act, 2017 1. �Address of Delivery� means the address of the recipient of goods or services or both ment

All about Eway bill

Posted by CA Rashmi Gandhi 31 March 2018 27151 Views

Unde GST, transporters will need to carry an electronic waybill or E-Way Bill when moving goods from one place to another. Since it is a new rule introduced und...