GST Articles

TDS Obligation under existing law and under GST

Posted by Aravind 23 November 2017 14137 Views

The following article contains a brief analysis of the TDS obligation under existing laws and GST: TDS obligation (Section 51 of the CGST/SGST Act)...

Note on Latest Developments in the GST (122nd) Bill

Posted by Shivani 23 November 2017 8056 Views

On 6th May, 2015, GST bill was passed in Lok Sabha. As demanded, the bill was sent to the Rajya Sabha Select Committee headed by Shri Bhupender Yadav for review. Based on suggestions made by the Department of Revenue, State Governments, experts and

Filing of returns under the GST law

Posted by Alok Patnia 22 November 2017 22481 Views

Every taxable person registered under the GST Act has to furnish the details of sales/services provided, purchases/input services and tax paid and collected the...

Taxation of goods & services simultaneously under CGST and SGST

Posted by Varsha singh 22 November 2017 8020 Views

Dual level of GST application with illustration

GST Transition - Carry forward of ITC on Stock held on appointed day

Posted by Varun Chadha 22 November 2017 17509 Views

Carry forwarding of existing ITC of the stock held on the appointed day is the first basic step that a business house needs to look into for a smooth transition...

Supply under GST - Case Study approach

Posted by Alok Agarwal 21 November 2017 30035 Views

Understanding supply in GST with case studies

Concept of Distinct Person in GST

Posted by Member (Account Deleted) 20 November 2017 51155 Views

I. Provisions under the GST ActSub-sections (2), (4) and (5) of Section 25 specifies the following person as the distinct person:(2) A person seeking registratio

Basics of Invoicing under GST

Posted by Member (Account Deleted) 20 November 2017 51450 Views

Tax Invoice : The tax invoice shall be issued in case of supply of taxable goods or services or both. Bill of Supply : The bill of supply has to be issue...

Place of Supply under GST

Posted by CA. Dau Daga 19 November 2017 40067 Views

Destination based taxation is a system wherein revenue from tax relating to goods or services accrues to the jurisdiction where they are being ultimately consum...