Articles by CA Robin Garg
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Analysis of Section 194Q - TDS on purchase of Goods
CA Robin Garg 03 July 2021 at 08:48Finance act, 2021 has introduced a new section 194Q w.e.f. 01.07.2021 which requires a specified buyer to deduct TDS w.r.t. purchase of goods from a resident seller.
All about GSTR-9 & GSTR-9C for FY 2019-20
CA Robin Garg 05 February 2021 at 17:18Recently, Union Budget 2021 has proposed to omit the provision of section 35(5) and amend section 44 of the CGST Act, 2017. After acceptance of the bill by the President of India, GST Audit will not be required.
All about Quarterly Return Monthly Payment (QRMP) Scheme
CA Robin Garg 06 January 2021 at 12:18Quarterly Return Monthly Payment scheme (QRMP) is a scheme to file returns on a quarterly basis but making payments on a monthly basis, which will lead to reducing the burden of return filing compliance.
E-Way bill at a Glance
CA Robin Garg 05 December 2020 at 18:01E-way Bill is an Electronic Way Bill for the movement of goods from one place to another which is to be generated on the E-way bill portal i.e. on ewaybillgst.gov.in.
TDS Under Section 194N- Cash withdrawal
CA Robin Garg 24 July 2020 at 16:41TDS section 194N applies to Specific entities responsible for paying a sum or aggregate of sum, in cash exceeding Rs. 1 Crore to any person during a year.
Import of Goods under GST
CA Robin Garg 01 June 2020 at 10:54Transaction of import of goods is not covered by section 7 of CGST act, 2017 which is scope of supply hence Import of Goods transaction is not a supply transaction hence not chargeable to GST under GST act.
Import of Services under GST - Taxability and Exemption
CA Robin Garg 28 May 2020 at 10:01Import of Services under GST - Taxability and Exemption
Goods and Services under Reverse charge as on 1st March 2020
CA Robin Garg 09 March 2020 at 11:21Goods and Services that will be charged under the Reverse charge Mechanism as on 1st March 2020 with their effective dates.
Type of Refunds and Time period to Apply in GST
CA Robin Garg 08 October 2019 at 16:23Know about all the refunds that can be claimed under GST and the time limit to claim the same.
Deemed Export and Its Refund under GST
CA Robin Garg 02 October 2019 at 15:48Deemed Export and its refund under GSTRelated Provisions Section 2(39), 147, 54(1), Explanation 1, 2(b) of CGST act, 2017. 2nd Proviso to Rule 89(1)3. Notificat..
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