No GST under reverse charge on residential dwelling rented to a registered person in its personal capacity
Renting of residential dwelling by any person to a person registered under GST triggers applicability of GST from 18th July,…
Tag: Reverse charge
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…
GST on renting out residential units: Clarification required to avoid frivolous litigations
Since GST was introduced, renting residential dwellings for residing was exempt. In a significant development, the government withdrew the GST…
Are suppliers engaged solely in exempt supplies required to obtain GST registration on receiving supplies subject to reverse charge
One of the several doubts in the arena of GST compliance is whether a person who is solely engaged in…
How to discharge reverse charge liability of earlier years now: Can ITC be availed thereon
GST being a relatively new law which has been exposed to frequent changes and amendments specially in the field of…
Levy of GST on ocean freight under reverse charge being ultra vires: Refund to be granted of IGST paid – Gujarat High Court
The Hon’ble Gujarat High Court has recently in the case of Bharat Oman Refineries Ltd. v. Union of India & 1…
Repair and maintenance of machinery by a foreign company not import of service: AAR
West Bengal Authority of Advance Ruling in its recent ruling on the application filed by M/s IZ-Kartex named after P…
No GST on legal, medical, psychological and financial support by Charitable Trust – AAR
West Bengal Authority for Advance Ruling (AAR) in its recent ruling on the application filed by M/s Swayam has adjudged…