Articles by CA Amit Harkhani
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Value of Taxable Supply under GST
CA Amit Harkhani
17 July 2020 at 11:28
The value of a taxable supply of goods or services or both shall be the "TRANSACTION VALUE". Transaction Value is a combination of three elements.
GST on Director Remuneration
CA Amit Harkhani 14 July 2020 at 12:36
Directors who are not the employees of the said company, the services provided by them to the Company, in lieu of remuneration as the consideration for the said services, are clearly outside the scope of Schedule III of the CGST Act and are therefore taxable.
GST on Online Information Data Base Access and Retrieval Service (OIDAR)
CA Amit Harkhani 21 April 2020 at 16:46
Online Information Database Access and Retrieval services (hereinafter referred to as OIDAR) is a category of services provided through the medium of internet and received by the recipient online without having any physical interface with the supplier of such services.
Electronic Commerce & Electronic Commerce Operator under GST
CA Amit Harkhani 20 April 2020 at 18:18
Electronic Commerce & Electronic Commerce Operator under GST
Cross charge under GST- Detail Note on Inter-Branch Transfer of Expenses
CA Amit Harkhani 16 April 2020 at 10:57
Detail Note on Inter-Branch Transfer of Expenses.
Input Service Distributor in GST
CA Amit Harkhani 16 April 2020 at 10:57
The Input Service Distribution is self explanatory that distributing the credit on common invoices pertaining to input services only and not goods (inputs or capital goods).
An Insight into E-Invoice System
CA Amit Harkhani 25 March 2020 at 10:28
A) Background:- 1) The GST Council, at its 37th meeting held at Goa on 20th September, 2019 approved the introduction of E Invoicing System. Accordingly t..
GST on Supply of Lottery Tickets
CA Amit Harkhani 22 February 2020 at 10:40
What is Lottery Tickets 'Lottery tickets', is actionable claim and is classified as 'Goods', under GST. However as per Schedule III Actionable Claim is neither supply of Goods nor Supply of Service, but Lottery Tickets is exception.
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