Audit in GST Regime: An overview
The objective of audit of taxpayers is to measure the level of compliance of the taxpayer in the light of…
Category: GST Articles
Cancellation Of GST Registration On Health Issues; Madras HC Revokes
The Madurai Bench of the Madras High Court has lifted the cancellation of the GST registration as the tax returns…
New FAQs on GST e-invoicing issued
As per Rule 48(4) of the CGST Rules, notified class of registered persons have to prepare invoice by uploading specified…
No ITC on Canteen Expenses, Employee recovery subject to GST: Uttarakhand AAR
The Uttarakhand Authority of Advance Ruling (AAR) has ruled that the Input Tax Credit (ITC) is not admissible on the…
Reverse Charge applicability to Composition Suppliers
In this article we would discuss about the GST treatment of reverse charge supplies received by a Composition supplier. Before…
GST Compliance Calender for December,2022
For ready reference of our readers we have compiled a GST compliance calendar for the month of December,2022 containing the…
GST under Reverse Charge Mechanism (RCM) on Legal Services provided by Advocates
1. Introduction In this article, we shall discuss about important aspects in regard to the applicability of GST under reverse…
Goods under reverse charge mechanism (RCM) in GST Law
The supply of goods subject to reverse charge mechanism (RCM) where the recipient is required pay GST, have been notified…
All about issue of self invoice under GST Law
1. Introduction As per Section 2(98) of the CGST Act, 2017 ‘reverse charge’ means the liability to pay tax by…
Concept of Aggregate turnover and its impact on GST Registration
1.Introduction Under GST Law a threshold exemption in respect of aggregate turnover has been prescribed and persons (barring few exceptions)…
GST under Reverse Charge Mechanism (RCM) on GTA Services : All you need to know
1. Introduction: Supply of Services by a Goods Transport Agency (GTA) is amongst the notified services wherein the tax is…
GST on sale of old and used Cars : All you need to know
Sale of old and used motor vehicles / cars is very common transaction undertaken by persons who are registered under…