GST Articles

All about Time of Supply

Posted by RUPINI KOTHAMASU 03 April 2019 5001 Views

TIME OF SUPPLY IN CASE OF GOODS: Forward charge:-Regular Dealers:Earlier of the following; Date of Invoice Last date on which invoice is to be issued u/s 31(1)*...

Composition Scheme on Service Sector

Posted by CA Ankit Singhal 03 April 2019 6159 Views

Introduction-GST Council in its very first meeting of year 2019, gives compliance relaxation to service provider/supplier, (having turnover upto 50 lakhs) by pr...

Clarification in respect of transfer of input tax credit in case of death of sole proprietor

Posted by Vikas Sharma 03 April 2019 4233 Views

The Board has clarified an issue in respect of transfer of input tax credit in case of death of sole proprietor vide circular no. 96/15/2019-GST dated 28th Marc...

GST Portal - Latest Feature Update

Posted by Shashank kothiyal 02 April 2019 7086 Views

The GSTN has introduced the �Free Accounting & Billing Software� for the small taxpayers whose turnover less than 1.5 crores. Those taxpayers ca

New GST taxation for real estate

Posted by CA Umesh Sharma 01 April 2019 15853 Views

Arjuna (Fictional Character): Krishna, recently Government issued notification on Real Estate Sector as on 29th March� 2019, Please tell something about it.

Input tax credit in case of Post Facto Discount

Posted by SHUBHAM SHARMA 01 April 2019 3527 Views

IntroductionThe GST Law 2017 has taken the country by storm. No doubt, this is definitely quite a good move and has had quite a favourable response from the mas...

All you need to know about GSTR9

Posted by RUPINI KOTHAMASU 30 March 2019 33363 Views

ALL ABOUT GSTR 9 (ANNUAL RETURN) What is GSTR 9? It is the Annual Return It is required to be filed after the end of the Financial Year It will be filed only o...

8 things to be done under GST before March 31, 2019

Posted by Bimal Jain 29 March 2019 31641 Views

1. Last chance to avail any pending ITC of FY 2017-18In terms of sec 16(4) of the CGST Act, 2017 (�the CGST Act�) a registered person shall not be e

5 important and recent judgments on GST

Posted by CA Saba Naaz 29 March 2019 14921 Views

This post covers summary of a few recent case laws on GST. Hope these judgement help you to understand the practical issues emerging in the G

ITC on motor vehicle credit

Posted by CA Roopa Nayak 28 March 2019 45603 Views

BackgroundInput tax credit can be availed on the goods/services used in course of business of making taxable supplies of goods/services or exports. The credit c...