General

Areas where excess credit may be taken and special audit of that area’s

Areas where excess credit may be taken and special audit of that area’s: Direction for special audit can be given only...
Nancy K. Allison
6 min read

Whether Del Creder Agent (DCA) is termed as Agent under GST

Whether Del Creder Agent (DCA) is termed as Agent under GST Issues regarding differentiation of DCA from other agents In commercial...
Nancy K. Allison
2 min read

All About the Concept of Distinct Person in GST (An Analysis)

All About the Concept of Distinct Person in GST, Distinct Persons by reference to how CGST Credit of one state cannot be...
Nancy K. Allison
1 min read

How things were Pre GST and Post GST for Tourism Sector? (Analysis)

How things were Pre GST and Post GST for Tourism Sector? Analysis for How things are Under GST for Indian Tourism?. Tourism represents...
Nancy K. Allison
2 min read

GST Exemptions to health care professionals – Our COVID 19 Warriors

In the global war against coronavirus, doctors, nurses, pathologists and paramedics, ambulance drivers, medical cleaners and hospital administrators etc. are risking...
Nancy K. Allison
4 min read

SEZ Migration to GST: statutory provision, tax effect, possible solution

SEZ Migration to GST: It is of paramount importance to understand the meaning of goods in any taxing statute related to...
Nancy K. Allison
2 min read

Reimbursements under GST – A Different Viewpoint (an analysis)

Reimbursements under GST: Valuation rules under GST provides that reimbursement of expenses are subject to GST unless such expenditure is incurred...
Nancy K. Allison
4 min read

Instructions for Filing GSTR 1 Return Form, How to File GSTR 1 Form

Instructions for Filing GSTR 1 Return Form, How to File GSTR 1 Form: GST is a self-assessed destination based taxation system....
Nancy K. Allison
4 min read

Assessment under GST – Understand with 9 Questions Answered

Assessment under GST– Understand with 9 Questions Answered. This article explains Provisional Assessment according to Goods & Service Tax Act2017 Deep...
Nancy K. Allison
3 min read