Articles by CA Arun Chhajer

Debit Note in GST vs Accounts

CA Arun Chhajer 02 May 2019 at 11:22

DEBIT NOTEMeaningIn Accounts ,Debit Note can be raised either by Supplier or by Recipient. However as per Section 34 of CGST Act 2017, Debit Note can only be is..

Merchant Exporter : Benefit to Exporter and Loss to domestic Supplier?

CA Arun Chhajer 17 January 2019 at 11:28

As per Chapter 9 of Foreign Trade Policy (2015-20) para 9.03, 'Merchant Exporter' means a person engaged in trading activity and exporting or intend

6 Circulars issued on 1st and 2nd Jan 2019 - Summary Chart

CA Arun Chhajer 04 January 2019 at 11:33

Following circular has been issued on 1st and 2nd Jan 2019 in order to provide the clarity on various matters including meaning of owner for E Way Bill Penalty..

14th Amendment in CGST Rule 2018 vide Notification No. 74/2018 - Central Tax dt 31st Dec'18

CA Arun Chhajer 03 January 2019 at 10:59

As per Notification No. 74/2018 � Central Tax dated 31st Dec 2018 the CGST Rules 2018 has been amended. We are discussing the entire provision in details

Meaning of No Supply, Non GST Supply, Non Taxable Supply, NIL Rated Supply, Exempt Supply etc.

CA Arun Chhajer 02 January 2019 at 11:38

Definition may be comparatively easy to understand when it is being defined in the GST Act. It will most critical to understand

Analysis of Goods Transport Agency all GST notification till date

CA Arun Chhajer 28 December 2018 at 11:29

Taxability of Goods Transport Agencies (herein after referred as GTA) under GST era, will have a lots of confusion. So we are discussing the relevant provision ..