GST Audit of Tour and Travels: key Issues
After completion of lockdown in the country, we, CA professionals, will be required to comply with provisions of different laws and one of due date which is near in corner is GST ...
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The Blogs
Before you cancel your GST Registration- Know the repercussion”
Before you cancel your GST Registration- Know the repercussion"
In recent times, we have witnessed a lot of cancellation of GST registrations by the Department due to taxpayers not complying with law by not filing the GST returns and payment ...
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Highlights of 39th GST Council Meeting
Highlights of 39th GST Council Meeting
The GST Council, in its 39lh meeting held on 14.03.2020, has made the ...
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An Excellent Representation by AIFTP on the issues faced by GST Dealers & Tax Professionals
An Excellent Representation by AIFTP on the issues faced by GST Dealers & Tax Professionals
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GST: Setting-up of data centre facilities amounts to works contract
GST: Setting-up of data centre facilities amounts to works contract
Hewlett Packard Enterprise India (P.) Ltd., In re
Advance Ruling No. KAR ADRG 121/2019
30 September, 2019
Represented by: Harish Bindumadhavan, Adv.
ADVANCE RULING
M/s. Hewlett Packard Enterprise India Pvt. Limited, No.24,Salapuria Arena, Hosur Main ...
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Consequences of Non replying to Notice GSTR-3A
Consequences of Non replying to Notice GSTR-3A
Now a days, almost every defaulters will have received the notice u/s 46 of GST Act in the form of GSTR-3A.
What is section 46:
If a registered person fails to furnish a return under ...
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Reduction in the GST Rate from 12% to Nil: Not passing the benefit of ITC to the customeris a an Offence
Reduction in the GST Rate from 12% to Nil: Not passing the benefit of ITC to the customer is an Offence
Sandeep Puri Vs M/s. Johnson & Johnson (National Anti-Profiteering Authority)
[Appeal Number : Case No. 59/2019]
A person is liable to ...
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“Analysis on Rule 36(4): Restriction on availment of ITC” By CA Jenil Shah
“Analysis on Rule 36(4): Restriction on availment of ITC” By CA Jenil Shah
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Newly registered? Know about Tax Invoice
Newly registered? Know about Tax Invoice
Those who are newly registered often failed to comply with the complying with the law because of ignorance.
One such ignorance prevails while issuing the bills I.e, Tax Invoice.
Let us know about it.
What is a ...
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TRANSPORTATION SERVICES & IT’S PLACE OF SUPPLY
TRANSPORTATION SERVICES & IT’S PLACE OF SUPPLY:
Place of supply is very important in GST. If Place of supply falls within state then CGST and SGST would be attracted. If Place of supply falls out of state then IGST would ...
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Important Aspects of New Monthly Returns under GST as released by the GST Council in their latest meeting.
Following are Important Aspects of New Monthly Returns under GST as released by the GST Council in their latest meeting:
It's a compulsory return for the large taxpayer (i.e. Turnover more than 5cr), this facility would be optional for the ...
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DO YOU WANT TO BE GST PRACTITIONER?
DO YOU WANT TO BE GST PRACTITIONER?
Section 48 of CGST Act provides for authorization of an eligible person to act as approved GST practitioners. A registered person may authorize an approved GST practitioner to furnish information, on his behalf, ...
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Time of Supply – Amended
Time of Supply
Time of Supply in case of goods.
Normal charge mechanism
Date of issue of invoice or the date on which invoice should be issued.
(As per amendment wide notification no 66/2017)
Reverse charge mechanism
Earlier of the following:
A. Date on ...
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Exports procedures and rules under GST Definition of Exports:
Exports procedures and rules under GST Definition of Exports:
Government always promotes export the Goods or Services so that foreign exchange can be earned. one should know meaning of Export under GST. Export can be of goods or services or ...
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GST The most Complex Structure with Second highest Tax Rate of the world
GST The most Complex Structure with Second highest Tax Rate of the world
GST was expected to increase the rating of Country in “ease of doing business”. However, reversal has happened. India is downgraded as far as GST system is ...
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GSTIN Sign board is mandatory
GSTIN Sign board
GSTIN Sign board - GST Department is visiting Business premises. To see if the GSTIN No is visible on Sign board of the Business premises.
Please get it affixed on Signboard and on the front door of Office.
Notice can ...
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Types of Supply under GST
Types of Supply under GST
Miscellaneous Supplies under GST Regime except Section 7 of CGST Act
Inward Supply
Outward Supply
Composite Supply
Mixed Supply
Non Taxable Supply
Nil Rated Supply
Exempted Supply
Zero Rated Supply
Non GST Supply
Inter State ...
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Clarifications regarding GST in respect of certain services
gst circular
GST - Circular No. 32/06/2018-GSTF. No. 354/17/2018-TRU
Subject: Clarifications regarding GST in respect of certain services
I am directed to issue clarification with regard to the following issues approved by the GST Council in its 25th meeting held on 18th ...
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