Articles by CA S K MISHRA
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GST on Inter-Branch Supply: Rules & Valuation
Understand GST implications for inter-branch and inter-unit supplies. Learn about valuation rules, invoicing, and input tax credit eligibility.
TDS under Section 194-O for E-Commerce Operators
Understand TDS obligations for e-commerce operators under Section 194-O. Learn deduction rates, thresholds, and exceptions. Get compliant today!
GST TDS FAQs: Section 51 Explained
Understand GST TDS with our FAQs. Learn who deducts, when, rates, deposit dates, filing, and exemptions under Section 51 of the CGST Act.
Sale of Scrap materials: Applicability of GST and TDS
The term "Scrap" has not been defined any where in the GST Laws. As such one can derive its meaning as per normal business or commerce parlance.
Registration under GST for works contract
The registration under GST is PAN based and State-specific. Every taxable person (subject to threshold limit) is required to obtain a PAN based registration in ...
New return filing system under GST
IntroductionThe roll out of GST has been a landmark achievement with respect to unifying multiple central and state taxesbarring a few goods / sectors and avail...
GST Audit - An overview
INTRODUCTIONGoods & Services tax (GST) is a comprehensive, destination based indirect tax levied on manufacture, sale and consumption of goods & service
Reverse Charge (RCM) U/s 9(4) of CGST Act,2017
The Charging section is a must in any tax law for levy and collection of tax. Before imposing any tax, it must be ensure that the transaction falls within the a...
GST on sale or leasing of land
The taxable event in GST is �supply� of goods or services or both. So a transaction to become taxable it must covers within the meaning & scope
TDS/TCS provision under GST effective from 1st October 2018
Central Government vide notification No.50-Central Tax-Dated 13-09-2018 & notification No.51-Central Tax-Dated 13-09-2018 has appointed 1st day of October 2
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