GST Articles
Transitional Provisions relating to Credit of unavailed Cenvat credit in capital goods
As per section 140(2) of the GST Act company shall be allowed to carry forward the unavailed CENVAT credit on capital goods not carried forward in return for t
Impact of GST on CA Firms
Welcome provision of Model GST Lawi.e. Composition levy Scheme for small CA Firms Introduction World has already moved towards Goods and Service Tax (GST) wh...
Concept of Reverse Charge Mechanism in GST Act
I Definition of Reverse Charge(98) 'reverse charge' means the liability to pay tax by the recipient of supply of goods or services or both instead
Allowable credit on stock held on appointed day for Unregistered person
1. Following persons are entitled to take CGST credit in Electronic credit ledger:A. Not liable to register under earlier lawB. Was engaged in manufacturing exe...
Background of works contract under GST
Definition of works contract/ Input Tax credit/ TDS under CGST Act/ Applicability
A brief introduction of taxes to be subsumed under GST
With the introduction of GST from 1 July 2017, a lot of Indirect taxes are being subsumed under GST. Here we provide the list of those taxes.
GST - Goods returned after appointed date of 1st July
Transitional Provisions - Sec 142 (1) What will happen if Goods sold before Appointed Date is returned after Appointed Date
Carry forward of Cenvat credit on goods held in stock on appointed day
1. A registered person, other than a person opting to pay tax under composition scheme, shall be entitled to take credit in his electronic credit ledger the amo...
E-way bill rules under GST
There is a lot of hay-wire on what is e-way bills and why and where would it be required. This discussion article will answer all your doubts related to it
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