Articles by Madhukar N Hiregange
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GST- Sales Promotion - Circular 92 dt.7.3.19 Analysed
This circular was on sales promotional schemes and the availability of tax credit (ITC). It clarified the position of GST as under: A. Free Samples/ Gifts: In
Resident Welfare Association - GST
BackgroundFormation of associations or unions is a fundamental right guaranteed by the Constitution to its citizens. Many clubs or associations are formed eith...
Summary of GST circulars issued on 18th Feb 2019
SUMMARY OF GST CIRCULARS Details of inter-State supplies made to unregistered persons to be mentioned in GSTR -3B & GSTR -1(Circul
Analysis of Amendments in GST Act, Rules & Compensation to States Act
Date � 02.02.2018 Index INTRODUCTION.. 2EXECUTIVE SUMMARY.. 4AMENDMENTS IN CGST
Update on GST January 2019
Summary of recent Notifications and Circulars Based on the recommendations of the GST Council in its 31st meeting held on 22nd
Standards on Auditing - GST Audits
The generally accepted auditing practices (GAAP) are those set out Internationally which enable comparison of financial statements post audit across the world t...
Common Errors : ITC (Documentation and Recording)
BACKGROUNDThe primary focus of the industry at the time of introduction of GST was on implementation/modification of ERP module to suit GST requirements, appro...
Unregistered 'fixed establishment'- Impact in GST
GST needs one to register in the State/s where one provides taxable supplies. (section 22)This is in line with the principle of registration in the place of con...
GST - Classification/ Exemption Errors - Catastrophic Costs
There are mistakes in GST which impact business and there are mistakes which can close down the business. In this article we restrict to classification mistakes...
State GST Revenue Officers visits and subsequent Legal notices
It has been observed that some State GST officers throughout India have started to visit the premises including to the Compliant Tax payers. Many of them are m...
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