Articles by CA S K MISHRA

GST on inter-unit or inter-branch supply of goods or services

CA S K MISHRA 09 August 2021 at 09:04

As per Sec 25(4) of CGST Act, 2017 every branch/office of a company/entity having a separate GSTIN belonging to one legal entity is a distinct person, whether located in the same state or different states.

Sec 194-O: TDS by e-Commerce operator

CA S K MISHRA 25 November 2020 at 14:43

U/s 194-O w.e.f from 1st Oct 2020, an e-Commerce operator is required to deduct TDS for facilitating any sale of goods or providing services through an e-Commerce participant,

FAQs on TDS under GST [Sec 51 of CGST Act, 2017]

CA S K MISHRA 23 November 2020 at 12:45

The GST Law mandates TDS u/s 51 of the CGST/SGST Act 2017, u/s 20 of the IGST Act, 2017, and u/s 21 of the UTGST Act, 2017. The GST Council also recommended the introduction of TDS from 01.10.2018.

Sale of Scrap materials: Applicability of GST and TDS

CA S K MISHRA 17 August 2020 at 10:11

The term "Scrap" has not been defined any where in the GST Laws. As such one can derive its meaning as per normal business or commerce parlance.

Registration under GST for works contract

CA S K MISHRA 21 August 2019 at 10:49

The registration under GST is PAN based and State-specific. Every taxable person (subject to threshold limit) is required to obtain a PAN based registration in ..

New return filing system under GST

CA S K MISHRA 10 August 2019 at 12:17

IntroductionThe roll out of GST has been a landmark achievement with respect to unifying multiple central and state taxesbarring a few goods / sectors and avail..

GST Audit - An overview

CA S K MISHRA 02 July 2019 at 10:58

INTRODUCTIONGoods & Services tax (GST) is a comprehensive, destination based indirect tax levied on manufacture, sale and consumption of goods & service

Reverse Charge (RCM) U/s 9(4) of CGST Act,2017

CA S K MISHRA 28 May 2019 at 11:32

The Charging section is a must in any tax law for levy and collection of tax. Before imposing any tax, it must be ensure that the transaction falls within the a..

GST on sale or leasing of land

CA S K MISHRA 07 January 2019 at 10:55

The taxable event in GST is �supply� of goods or services or both. So a transaction to become taxable it must covers within the meaning & scope

TDS/TCS provision under GST effective from 1st October 2018

CA S K MISHRA 14 September 2018 at 12:19

Central Government vide notification No.50-Central Tax-Dated 13-09-2018 & notification No.51-Central Tax-Dated 13-09-2018 has appointed 1st day of October 2