EASYOFFICE
EASYOFFICE

GST Articles


Recommendations of 53rd GST Council Meeting

  CA Harshit Goyal    22 June 2024 at 21:02

The 53rd meeting of the GST Council, chaired by Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman, took place in New Delhi with significant participation from various state and union territory representatives.



Navigating GST Compliance in Sponsorship Services

  T Ashalatha    20 June 2024 at 08:42

This article delves into the critical aspects of sponsorship under the Goods and Services Tax (GST) regime in India, as the implications of GST on sponsorship services have a profound impact on both the sponsors and recipients, requiring a comprehensive understanding of the tax regime.



Education and its Allied Activities - Exemption from GST

  CA Roopa Nayakpro badge    17 June 2024 at 10:17

In this article, the author examines whether the GST exemption is also applicable for all the other supplies and services provided by educational institutions.



GST on Development rights under JDA and recent developments

  CA Roopa Nayakpro badge    17 June 2024 at 08:34

In a joint development agreement (JDA) on an area-sharing basis, the landlord and LL enter into an arrangement whereby the developer is allowed to enter the land or the possession is handed over, and the developer given an irrevocable right to do development work. [nomenclated here as "development rights or DR"] of the construction of  of a complex building.



GST on Content Creators & YouTubers | All Income Sources

  CA Raghav Khandelwal    15 June 2024 at 07:08

Here in this article, we are going to understand various things under GST, including Registration, Tax Rates, Compliances and Return filings for YouTubers and Content Creators on different incomes like YouTube Ads, Affiliate Income, Brand Income, Independent Consultations, Merch Income etc.



3 Compelling Reasons Taxpayers Should Start Preparing Now for GSTAT

  Vivek Jalan    13 June 2024 at 14:47

With around 15000 cases pending to be filed before the GSTAT, there are certain reasons why taxpayers should start preparing for the GSTAT from now. Let us discuss those points here!



Validity of Section 16(2)(c) and 16(4) of CGST Act determined in a recent Kerala HC Judgement

  Affluence Advisory    12 June 2024 at 08:42

The Hon'ble Kerala High Court in this judgment has clubbed multiple writ petitions dealing with the same matter, i.e., challenging Section 16(2)(c) and Section 16(4) of the CGST Act, 2017.



GST and its Impact on Education in India: A Comprehensive Analysis for 2024

  Harish varun    11 June 2024 at 08:42

This analysis seeks to explore the multifaceted interactions between GST and the educational landscape, emphasizing changes in cost structures, service quality, and compliance dynamics.



Navigating the GST Registration Process: Step-by-Step Guide for New Businesses

  Harish varun    10 June 2024 at 08:38

For businesses in India, registering for Goods and Services Tax (GST) is a significant part of this process. But why is GST registration so important, and who exactly needs to register? Let's dive into these questions and more.



Kerala High Court: Favorable ITC Conditions and Retrospective Benefits u/s 16(4)

  Abhishek Raja    08 June 2024 at 08:47

Kerala High Court: Conditions for ITC U/s 16(2)(c) not in favour of Business; Relief as per Cir. 183 & 193 allowed. Timelines for Sec. 16(4) is procedural and the benefit should be retrospective.