Areas where excess credit may be taken and special audit of that area’s: Direction for special audit can be given only if officer is of the opinion […]
Category: General
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 trade parlance, a DCA is a […]
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 used in other state. Under GST […]
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 world’s third largest export avenue in […]
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 their lives in the seemingly unending […]
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 goods. The meaning of goods is […]
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 as a ‘Pure agent’. Rule 33 […]
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. The submission and processing of return […]
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 analysis for How is the evaluation, […]