Articles by CA. Shivam Agrawal

New Rule 47A - Time limit for Self-Invoice under RCM

CA. Shivam Agrawal 26 October 2024 at 08:24

I am writing to draw your kind attention to the insertion of new Rule 47A in CGST Rules, 2017 with effect from the 1st day of November, 2024, made by the CGST (Second Amendment) Rules, 2024 notified vide Notification no. 20/2024 - Central Tax.

Sale of goods & services in a fixed exchange rate contract and its implications under GST

CA. Shivam Agrawal 12 July 2023 at 09:10

Let us take a look at the genesis of GST, the charging section, which creates a levy of a consumption-based indirect tax on supply of goods or services or both...