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GST Article 30.05.2020 | CA Yogesh Harjai & Adv. Siddarth Malhotra

Liquidated Damages vs Tolerating an Act: A clear picture

Article 30.05.2020 | Sanjali Dias

Looking Forward…

GST Article 29.05.2020 | Debasish Bandyopadhyay

Recovery of Interest under GST - No SCN, No Recovery

GST Article 29.05.2020 | Ratan Jain & Saurabh Malpani

Rule 96(10) and its disparities for EOU and EPCG Scheme

GST Article 28.05.2020 | Robin Garg

Import of Service - Taxation and Exemption

GST Article 28.05.2020 | Rohini Mukherjee & Sangitha

Can a registered person transfer his ITC when his business gets shifted to a different State?

GST Article 28.05.2020 | Sai Prashanth & V. Baratwaj

Rectification of Form GSTR-3B – A deep dive into the judgment of Hon’ble Delhi High Court

GST Article 28.05.2020 | CA Pradeep Jain

Pros & Cons of Exports with/without payment of tax

GST Article 27.05.2020 | Manish Gaur & Shagun Arora

Can AAR advance a ruling on place of supply?

Article 27.05.2020 | Manish Sachdeva

Post Import Activities - the great Customs Valuation escape

GST Article 26.05.2020 | Surbhi Premi & Vaishali Aggarwal

Implication of recent Amendment - Capital Goods

GST Article 26.05.2020 | Dr. G. Gokul Kishore & R. Subhashree

ITC - Time to re-look reversal requirement under Section 16

GST Article 26.05.2020 | Debasish Bandyopadhyay

Delhi High Court judgement on Transitional Credit - A twist in the tale

GST Article 25.05.2020 | Vatsal Bhansali & Chaitanya R. Bhatt

Employee Salary - A cost for a service?

GST Article 25.05.2020 | Tushar Aggarwal & Pitam Goel

Contractual obligation to pay to vendors after 180 days - A controversy on ITC reversal

GST Article 25.05.2020 | CA Pradeep Jain

Whether exemption available to sub-contractor if the services provided by principal contractor is exempt?

GST Article 23.05.2020 | Sonal Singh & Anusha B

The pit falls of cross fall breach clauses

GST Article 22.05.2020 | Ravi Raghavan & Meghna Lal

National Anti-Profiteering Authority – Expanding Jurisdiction or Exceeding Jurisdiction?

GST Article 22.05.2020 | CA Pradeep Jain

Investigation Proceedings - Importance of Panchnama

GST Article 20.05.2020 | CA Abhay Desai

Transitional Credits - Retrospective amendment and its implications

Article 20.05.2020 | Debasish Bandyopadhyay

Demurrage & Detention charges - Lockdown imbroglio

GST Article 19.05.2020 | Dipti Nayak

GST Anti-Profiteering Norms - No profiteering if discounted price remains same pre-GST and post-GST reduction

Article 18.05.2020 | Debasish Bandyopadhyay

Certificate of Origin under India’s Trade Agreements - Impact of COVID-19

GST Article 15.05.2020 | Tarun Mehra

Intermediary Service: The Mystery Unravelled

GST Article 15.05.2020 | CA Chitresh Gupta & CA Shilpi Gupta

Applicability of RCM on Director Remuneration

GST Article 14.05.2020 | CA Deepika Ganesan

ITC Reversal on supply of Capital Goods - Controversy between Section and Rule

GST Article 14.05.2020 | CA Ankit Airan

Eligible and ineligible credit: Immovable property

GST Article 13.05.2020 | Dr. G. Gokul Kishore

GST transitional credit – The eternal journey

Article 13.05.2020 | Debasish Bandyopadhyay

The Doctrine of Promissory Estoppel and VVF Judgment - An insight

GST Article 12.05.2020 | Tarun Mehra

Is GST applicable on Services provided by Directors?

GST Article 12.05.2020 | CA Abhay Desai

Issues faced while claiming ITC under GST Laws

GST Article 11.05.2020 | Anshul Mathur & Abhishek Ranjan

Prosecution under GST – Whether an effective deterrent?

GST Article 09.05.2020 | CA Pradeep Jain

Taxpayers can now avail transitional credit upto 30th June 2020 as per Delhi High Court decision

GST Article 08.05.2020 | Shivam Mehta & Tanya Garg

Job Work Procedure under GST - An unresolved mystery

GST Article 07.05.2020 | Manish Gaur & Narendra Singhvi

Can States levy VAT on sale of goods after introduction of GST?

Article 06.05.2020 | Kabir Rishi

SC Judgement in case of VVF: ‘The Fallout’

GST Article 05.05.2020 | Debasish Bandyopadhyay

Anti-profiteering – Time to relook at the provision!

GST Article 05.05.2020 | Hiral Jagetiya & Hitesh Mundra

Understanding the dynamics of input tax credit reversal on capital goods under Rule 43 of CGST Rules, 2017 w.e.f. 01 April 2020

GST Article 05.05.2020 | CA Pradeep Jain

Requirement of separate registration for execution of contract in another State

GST Article 04.05.2020 | CA Pradeep Jain

Whether Rajasthan AAR competent to decide on Registration requirement in another State?

GST Article 04.05.2020 | CA Ankit Airan

Commercial Credit Note versus Credit Note under GST

GST Article 04.05.2020 | Manish Gaur & Narendra Singhvi

Time-limit for VAT assessments post GST

GST Article 02.05.2020 | Rahul Jain & V. Baratwaj

Donations and Grants by Corporates for COVID-19 – Should companies pay more for being noble?

GST Article 01.05.2020 | CA Hitesh Mundra

Input tax credit on health insurance taken for employees in COVID-19

GST Article 01.05.2020 | Kapil Sharma, Shubham Vijay & Shubh Dixit

GST Audit: Brace for Impact!

GST Article 30.04.2020 | Padmasri M & Lakshmi Ratna

Apparels & Footwear – IGST Rate on Imported Goods?

GST Article 30.04.2020 | Debasish Bandyopadhyay

Unlock the locked ‘tax refunds’ to combat the lockdown impact on liquidity

GST Article 30.04.2020 | CA Pradeep Jain

Employee Reimbursement under GST

GST Article 29.04.2020 | Manish Sachdeva

Promissory Estoppel against area based exemptions and other investment based incentives after GST

GST Article 29.04.2020 | Raghavan Ramabadran, Santhana Gopalan & Parthasara

Quagmire in constitution of GSTAT

GST Article 28.04.2020 | Manoj Mishra & Dipti Nayak

Director’s salary under the radar of GST - Havoc created!!

GST Article 28.04.2020 | CA Tabassum Hasan

Some light as to taxability of "Service by way of transport of goods by road"

GST Article 27.04.2020 | Debasish Bandyopadhyay

Clash of GST and IBC - Rajasthan High Court sets the house in order

GST Article 27.04.2020 | Anket Dodya

The Curious case of ‘Vimal’ pan masala and ‘THE’ technical glitch!

GST Article 25.04.2020 | Anshul Mathur & Akash Mittal

GST on Franchise Arrangements

GST Article 24.04.2020 | CA Krita Lodha

GST Transition - Missed availing CENVAT Credit in ST-3/ER-1 returns?

GST Article 23.04.2020 | Anshul Mathur & Sadhvi Gupta

Fate of Concessional purchases against Form C in the GST regime

GST Article 23.04.2020 | Pitam Goel

GST implications on CSR expenses in relation to COVID-2019

GST Article 22.04.2020 | Anshul Mathur & Nitum Jain

Anti-Profiteering Proceeding Timelines: Sacrosanct or Directory?

GST Article 21.04.2020 | Sumit Agarwal

Analysis of Judgement in the case of Reliance Industries Ltd Vs State of Gujarat

GST Article 21.04.2020 | Debasish Bandyopadhyay

GST relief pills to contain the economic impact of COVID-19 pandemic

GST Article 20.04.2020 | Shivam Mehta & Hetal Chauhan

Special procedure under GST for companies undergoing CIRP – Critical Analysis

GST Article 20.04.2020 | Kapil Sharma, Gagan Gugnani & Ritwika Pati

Is there any guarantee that corporate guarantee is not a supply under GST?

GST Article 20.04.2020 | Shivam Mehta & Kanika Agarwal

Input Tax Credit on Research and Development- Is it GST friendly?

GST Article 18.04.2020 | Mayank Goel

Applicability of GST on payments made to Directors

GST Article 18.04.2020 | CA Pradeep Jain

Clarification in respect of challenges in implementation of provisions of GST Laws vide Circular No. 137

GST Article 18.04.2020 | Payal Nahar & Rajesh Ostwal

GST Valuation: Old controversies in excise valuation would continue in GST regime

GST Article 17.04.2020 | Kunal Nikumbh

Discount and Third-party consideration under GST - A path of uncertainty and confusion for the industry

GST Article 16.04.2020 | Rahul Jain & Veenaa Venkatesh

GST Credit on R&D expenses for Pharmaceutical Companies

GST Article 15.04.2020 | CA Pradeep Jain

High Court judgment allowing carry forward of ITC not reflected in revised ST-3 by filing TRAN-1

GST Article 14.04.2020 | Rahul Tangri

Amendment of Export Turnover for ITC Refund – Cure seems more dangerous than the disorder

GST Article 14.04.2020 | CA Pradeep Jain

Landmark decision granting exemption to ancillary supplies in relation to supply of Electricity

GST Article 13.04.2020 | Debasish Bandyopadhyay

COVID-19 Pandemic - Impact on International Trade

GST Article 13.04.2020 | CA Chitresh Gupta & CA Shilpi Gupta

Applicability of RCM on Director Remuneration

GST Article 11.04.2020 | CA Ankit Sethi & CA Mudit Goyal

An Enigma related to Services of Director vis-à-vis Employee

GST Article 11.04.2020 | Jigar Doshi & Rebecca Pinto

Impact of COVID-19 on GST in India

GST Article 10.04.2020 | Tanmay Mody

Authority of Absurd Ruling: Vouchers Not Accepted!

GST Article 10.04.2020 | Nupur Maheshwari & Garima Srivastava

BIS - An aftertaste of Non-Consumption

GST Article 10.04.2020 | CA Pradeep Jain

Applicability of GST on remuneration paid to Directors

GST Article 09.04.2020 | Vivek Jalan

Will Director's Salary be liable to GST?

GST Article 09.04.2020 | CA Mahesh Jhawar

Analysis and impact of Refund Amendment in Rule 89(4) – Definition of 'Turnover of Zero-rated supply of goods'

GST Article 09.04.2020 | CA Pradeep Jain

GST Update on Demerger of organisation

GST Article 08.04.2020 | Rohini Mukherjee

Capital goods sent to job worker prior to GST not brought back: Whether covered under GST transitional provisions?

GST Article 07.04.2020 | Abhay Sharma

The validity of Section 16(4) of the CGST Act

GST Article 07.04.2020 | CA Pradeep Jain

GST Update on recent clarification on refund related issues

GST Article 06.04.2020 | CA Nikhil M. Jhanwar

Decoding the special procedure in GST for taxpayers under IBC

GST Article 06.04.2020 | Sadhvi Gupta

Cross Border OIDAR Supplies to Unregistered Customers: A Perplexing Puzzle

GST Article 06.04.2020 | CA Swapnil Munot

Relaxation in GST Compliances due to outbreak of COVID 19

GST Article 04.04.2020 | Pritam Mahure

GST on Real Estate Sector deserves immediate attention

GST Article 05.04.2020 | Bimal Jain

Recent Changes in GST vide Various Notification No. 30/2020 to 36/2020 dated 03.04.2020

Notifications & Circulars Analysis 05.04.2020 | Vivek Jalan

Analysis of Recent Notifications & Circulars issued on 3rd April 2020

GST Article 03.04.2020 | CA Pradeep Jain

Update on Refund Amendments made in recent notifications issued

GST Article 01.04.2020 | Bimal Jain

Gujarat HC allows Rebate of Excise Duty to Petitioner in Cash instead of Cenvat Credit in post GST regime

GST Article 31.03.2020 | Abhishek Ranjan

Analysis - Cash refund of balance credit at the time of closure of business

GST Article 30.03.2020 | Abhishek Ranjan

Deemed Exports – No effect of credit restriction under Section 17(5)?

GST Article 27.03.2020 | CA Yagnesh Desai

Recent Notifications/Circulars issued pursuant to the decisions taken at the 39th GST Council Meeting

GST Article 26.03.2020 | Apeksha Bansal

Availment of Input Tax Credit: Extent of Recipient's liability?

GST Article 23.03.2020 | CA Chitresh Gupta & Shilpi Gupta

Whether transaction of transfer of title in moulds located in foreign country between two Indian Parties liable to GST?

GST Article 18.03.2020 | Debasish Bandyopadhyay

Patanjali Ayurveda Judgement on Anti-profiteering - An eye opener for the trade

GST Article 17.03.2020 | CA Mahesh Jhawar

Information requirement for New GST Returns

GST Article 16.03.2020 | CA Nikhil M. Jhanwar

Top 13 Takeaways of 39th GST Council Meeting

GST Article 14.03.2020 | Bimal Jain

HC dismiss 100% Budgetary support for area based exemption in post-GST regime

GST Article 15.03.2020 | Bimal Jain

AAAR: Breakwater is not ‘plant and machinery’ but a ‘civil structure’, not eligible for Input Tax Credit

GST Article 11.03.2020 | Abhishek Ranjan

Relevance of ‘Relevant Date’ for supply to SEZ under LUT?

GST Article 09.03.2020 | Rohini Mukherjee

Legal tangle vis-à-vis goods sent to exhibition

GST Article 07.03.2020 | Bimal Jain

No GST on ‘Mobilization Advance’ received in Pre-GST era

Article 04.03.2020 | Parthasarathy R & Krithika Jaganathan

Liquidated Damages - We Just Disagreed To Agree!

GST Article 03.03.2020 | CA Karthik Singisetty

Simplified New GST Returns - Additional Information Required

GST Article 02.03.2020 | Bimal Jain

IGST refund allowed even if CG imported under EPCG Scheme for the period of July 1, 2017 to October 12, 2017

GST Article 28.02.2020 | Bimal Jain

High Court: No Interest if IGST wrongly paid inadvertently as CGST

GST Article 26.02.2020 | Shalini Singh

Club is not a different legal entity but the same as that of the members

GST Article 24.02.2020 | CA Vivek Jalan

Preparation for New Export Remission Scheme: Remission of Duties & Taxes on Export Products (RoDTEP)

GST Article 19.02.2020 | Labli Nahar

Conundrum on applicability of GST on maintenance and other charges paid by members of RWA in excess of INR 7500

GST Article 18.02.2020 | Bimal Jain

Madras HC: GST Interest on Net Tax Liability

GST Article 14.02.2020 | Labli Nahar & Aditya Daga

Decoding of Electronic Duty Credit Ledger under Customs Act

GST Article 12.02.2020 | CA Shilpi Jain

E-invoicing under GST

GST Article 10.02.2020 | CA Abhay Mukesh Sharma

Whether staggered manner of Return filing Constitutional?

GST Article 06.02.2020 | Bimal Jain

No Service Tax on payment received from employees for Notice Period - Madras High Court

GST Article 30.01.2020 | Labli Nahar & Aditya Daga

"TOS" for gifts beyond Rs.50,000 to an employee goes for a TOSS

GST Article 04.02.2020 | CA Pritam Mahure

CGST and IGST Act - Impact of Finance Bill, 2020!

Budget Article 04.02.2020 | CA Pritam Mahure

Vivad Se Vishwas Scheme for Direct Taxes - Features and Challenges!

GST Article 03.02.2020 | Shrikant M. Shaligram

GST Amendment proposals in The Finance Bill, 2020

Budget Article 03.02.2020 | SN Panigrahi

Import of Medical Devices Attracts Health Cess @ 5% w.e.f. 2nd Feb' 2020

Budget Article 03.02.2020 | Abhishek A Rastogi

Budget 2020 - Calibrated Amendments to resolve issues and build a strong foundation

Budget Article 03.02.2020 | Bimal Jain

Section wise Analyses of Union Budget 2020 containing changes under GST, Customs and Central Excise Duty

Budget Article 03.02.2020 | Bimal Jain

Highlights of the Union Budget 2020 on 3 prominent themes - Aspirational India, Economic Development and caring Society with Direct tax proposal

Budget Article 03.02.2020 | Kulraj Ashpnani & Sneha Ghosh

Union Budget 2020: The longest yard is still uncovered

GST Article 31.01.2020 | Ankita Shah & Swastik Sharma

Good times for Aviation Industry?

GST Article 31.01.2020 | Mr. Rajeev Mishra & Mr. Yogesh Gaba

Madras High Court Ruling on Social Welfare Surcharge - Unintended Repercussions

GST Article 31.01.2020 | Srinivas Hande K & Priyal Malpani

GST refunds on capital goods purchases to exporters likely?

GST Article 25.01.2020 | Bimal Jain

IGST on Ocean Freight as Ultra Vires & Unconstitutional - Gujarat HC

GST Article 17.01.2020 | Hemal Makwana

E-Invoicing: Whether game changer for GST

GST Article 14.01.2020 | Bimal Jain

HC quashed AAR/ AAAR order deeming 'medical supplies' as 'composite supply' and remanded matter for fresh consideration

GST Article 14.01.2020 | CA Pritam Mahure

E-invoicing in India - Concept & Challenges

GST Article 13.01.2020 | Bimal Jain

12 important things under GST for New Year 2020: Taxpayers must pay caution

GST Article 09.01.2020 | Kaza Subrahmanyam

Refund of Unutilised Input Tax Credit on account of Inverted Duty Structure

GST Article 08.01.2020 | Abhishek Ranjan

Provisional Credit – Whether Common Credit?

GST Article 07.01.2020 | Saurabh Singhal

GST implications on disposal of Capital Goods

GST Article 06.01.2020 | Shrikant M. Shaligram

Travelling by Uber or Ola - GST on Toll???

GST Article 03.01.2020 | Bimal Jain

CBIC notifies certain sections in the Finance (No.2) Act, 2019 pertaining to CGST & IGST Act, effective from 1st January 2020 - Amended provisions and its effect

GST Article 01.01.2020 | CA K.V. Padmanathan

Simplified GSTR-9 and GSTR-9C – The right approach

GST Article 30.12.2019 | R. Suresh

Concept of e-invoice

GST Article 28.12.2019 | Manoj Sharma

Commentary on notifications giving effect to the decisions of 38th GST Council Meeting

GST Article 26.12.2019 | Bimal Jain

HC directs adjudicating authority to construe intimation letter demanding interest as SCN and give an opportunity of being heard

GST Article 24.12.2019 | Manoj Sharma

Impact of decisions of 38th GST Council on business

GST Article 23.12.2019 | CA Pritam Mahure

e-Invoicing in India - Concept & Challenges

GST Article 23.12.2019 | CA Abhay Mukesh Sharma

Critical analysis of FAQ of Vera Samadhan Yojana by Gujarat Commercial Tax Department

GST Article 20.12.2019 | Bimal Jain

High Court: Department can recover GST dues against chronic defaulting assessee

GST Article 19.12.2019 | Manoj Sharma

Key decisions of 38th meeting of the GST Council

GST Article 18.12.2019 | Bimal Jain

Delhi High Court rules Central Excise Duty rebate claim filed after expiry of 1 year as ineligible

GST Article 17.12.2019 | CA Anket Dodya & CA Yash Salampuria

Controversies revolving around the Rule 36(4) of CGST Rules, 2017

GST Article 16.12.2019 | CA Vikram Katariya & Adv. Lavanya P R

Valuation for Inter-Branch Transactions under GST

GST Article 14.12.2019 | Bimal Jain

HC directs revenue to allow the petitioner to file GST TRAN-1

GST Article 10.12.2019 | CA Abhay Sharma

Changes in Vera Samadhan Scheme (Amnesty Scheme) by Gujarat Government

GST Article 09.12.2019 | Vishwanath K

Import of goods – Not a supply!

GST Article 05.12.2019 | CA K.V. Padmanathan

Input Tax Credit on Non-Payment of Consideration: An indepth analysis

GST Article 04.12.2019 | Shrikant M. Shaligram

GST on Liquor Licenses

GST Article 03.12.2019 | Manish Sachdeva

Section 17(5)(d) - meaning of 'for' construction

GST Article 28.11.2019 | CA K.V. Padmanathan

Capping of Input Tax Credit to 20%: Analysis of CBIC Circular No.123/42/2019-GST dated 11.11.2019

GST Article 27.11.2019 | CA Rakshit Jain

The major impact of Rule 36(4) of CGST Rules, 2017 on SME Sector

GST Article 25.11.2019 | Shrikant M. Shaligram

Whether restaurants have an option to pay GST @ 18% with Input Tax Credit?

GST Article 20.11.2019 | Abhishek Ranjan

Valuation of Services imported from Related Party

GST Article 16.11.2019 | Shrikant M. Shaligram

“Kaun Banega Crorepati” - Whether liable to GST

GST Article 15.11.2019 | Bimal Jain

Madras HC allows credit transition of cesses viz. EC, SHEC and KKC into GST

GST Article 11.11.2019 | Bimal Jain

Supply of repair services along with spare parts/accessories is taxable at separate rates of GST: AAR

GST Article 08.11.2019 | Shrikant M. Shaligram

20% Input Tax Credit, whether restriction or relaxation!

GST Article 05.11.2019 | CA K.V. Padmanathan

GST wrongly collected and paid to Centre/State: Is there any practical solution?

GST Article 02.11.2019 | Bimal Jain

GST not payable on volume discount where no GST adjustment is made: AAR

GST Article 30.10.2019 | Bimal Jain

Seats for railway coaches classifiable under Heading 9401, taxable @ 18% GST: AAR - Divergent Rulings on same subject matter

GST Article 26.10.2019 | CA Pooja Agrawal

Post Sales Discount - Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019 vide Circular No. 112/31/2019-GST dated 3rd October, 2019

GST Article 16.10.2019 | CA K.V. Padmanathan

Capping of Input Tax Credit not reflected in GSTR-2A up to 20%

GST Article 15.10.2019 | Tanmay Mody

“Option” to file GSTR-9 for Small Taxpayers

GST Article 10.10.2019 | Abhay Desai

Analysis of GST Notifications dated 09th October 2019

GST Article 09.10.2019 | CA Madhukar N Hiregange & Mahadev R

Input Tax Credit eligibility on business promotion goods

GST Article 03.10.2019 | Bimal Jain

Gist of Notifications issued in order to implement the recommendations of the GST Council in meeting held on September 20, 2019

GST Article 27.09.2019 | CA Nikhil Kumar

GST on Work Contract on Roads & Highways

GST Article 24.09.2019 | Rohit K Singh

Claim of Input Tax Credit & rectify errors for transactions disclosed in GST Returns

GST Article 23.09.2019 | B Mahadevan

Registration requirements in case of Exempt Supplies

GST Article 20.09.2019 | Bimal Jain

E-Book on Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

GST Article 13.09.2019 | Abhay Desai

Gujarat Tax Amnesty Scheme, 2019 - Key Points

GST Article 07.09.2019 | Bimal Jain

Gujarat HC granted interim relief in writ challenging late fee for delayed filing of GSTR-3B

GST Article 05.09.2019 | Bimal Jain

Interest/late fees for services of pre-GST era, received after 1st July 2017, are liable to GST

GST Article 02.09.2019 | Bimal Jain

GST leviable on ‘Mobilization Advance’ as on July 1, 2017 received for works contract service: AAR

GST Article 30.08.2019 | Bimal Jain

No Input Tax Credit on inward supplies for in-house hospital providing free medical facilities to employees: AAR

GST Article 29.08.2019 | Sumeet Kumar

Whether SEZ supplies to DTA requires amendment in the GST Act

GST Article 28.08.2019 | Bimal Jain

Bombay HC issues notice in writ challenging Rule 89(5) denying refund of ‘input services’ under inverted duty structure

GST Article 26.08.2019 | Kaza Subrahmanyam

Implementation of New GST Return System

GST Article 06.08.2019 | Chetan Jain Adv.

Taxability of GST on Credit Notes: Post Supply Discounts

GST Article 05.08.2019 | Laksh Manocha & Vishwanath K

Services by Arbitral Tribunal – GST Conundrum

GST Article 22.07.2019 | Chetan Jain Adv.

Claim of Input Tax Credit for FY 2017-18 - Whether Alive or Lapsed

GST Article 11.07.2019 | Suresh R

Reverse Charge Mechanism under GST

Budget Article 06.07.2019 | Bimal Jain

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 – Central Excise and Service Tax

Budget Article 06.07.2019 | CA Pritam Mahure

E-Book on Legacy Dispute Resolution Scheme - Process and Policy

Budget Article 06.07.2019 | Bimal Jain

Union Budget 2019: Proposed Amendment in CGST Act, 2017 and IGST Act, 2017

Budget Article 06.07.2019 | Bimal Jain

Union Budget 2019: Proposed Amendment in Customs Act, 1962 and Service Tax

Budget Article 06.07.2019 | Bimal Jain

Union Budget 2019 - Detailed analysis of changes in rates of Central Excise & Customs

Budget Article 05.07.2019 | Bimal Jain

Key Highlights of Union Budget, 2019

GST Article 05.07.2019 | Bimal Jain

Various clarifications issued by Government regarding Annual Return and Reconciliation Statement

GST Article 04.07.2019 | Suresh R

Clarification on GST Circular on Discounts and Commercial Credit Notes

GST Article 04.07.2019 | CA Pritam Mahure

New GST Returns - Changes and Challenges

GST Article 02.07.2019 | Bimal Jain

Amendments in CGST Rules, 2017

GST Article 01.07.2019 | Bimal Jain

No separate registration is required where imported goods are cleared under invoice from head office

GST Article 01.07.2019 | Bimal Jain

No separate registration is required where imported goods are cleared under invoice from head office

GST Article 26.06.2019 | Bimal Jain

Cash refund of unutilized credit impermissible on closure of business

GST Article 18.06.2019 | CA Madhukar Hiregange & CA Mahadev R

Few challenges in GST Annual Return

GST Article 13.06.2019 | CA Madhukar N Hiregange & CA Venkata Prasad

GST – Construction service – Actual land deduction?

GST Article 07.06.2019 | Ashutosh Mishra

Transitional Credit: A Special Right!

GST Article 06.06.2019 | Chetan Jain, Advocate

Basics of GSTR-9 and its applicability

GST Article 03.06.2019 | CA Sagar Shah

Composition Scheme for supplier of Services

GST Article 01.06.2019 | CA Pritam Mahure

Handbook on GST and Constitution of India

GST Article 27.05.2019 | Chirag Kagzi

Introduction to Kerala Flood Cess

GST Article 27.05.2019 | CA Pritam Mahure

Handbook on GST Annual Return and Audit

GST Article 24.05.2019 | V.S. Krishna & K.P. Manish

Comprehensive analysis of Section 56(2)(X) and Section 50CA of the Income Tax Act, 1961

GST Article 23.05.2019 | Bimal Jain

Orissa HC allows Input Tax Credit of GST on goods & services used for construction of hotels though falling under Negative list

GST Article 21.05.2019 | Vishwanath K

Input tax credit availment basis TR-6 challan - Valid

GST Article 07.05.2019 | R. Suresh

Input Service Distributor (ISD) under GST

GST Article 06.05.2019 | CA Sunil Kumar

GST hindrances in returning the expired stock

GST Article 02.05.2019 | Ramnarayan Balakrishnan

Triangulation Transactions under Indian GST

GST Article 01.05.2019 | CA Madhukar N Hiregange & CA Mahadev R

Employer obligatory services eligible for GST Input Tax Credit

GST Article 22.04.2019 | Vivek Jalan

Period of Preservation of Accounts and Records

GST Article 18.04.2019 | CA Anil Kumar Bezawada

Anti-profiteering in GST Law – Does it Judicial Review?

GST Article 16.04.2019 | Bimal Jain

Supreme Court dismisses SLP against HC order allowing exemption of IGST w.r.t imports under Advance Authorization scheme post GST

GST Article 12.04.2019 | Chetan Jain, Advocate

GST Implications on Movement of Goods being replaced under Warranty!

GST Article 11.04.2019 | CA Sagar Shah

New Rules of GST for Real Estate Sector - Checklist for industry

GST Article 04.04.2019 | Shubham Sharma & Pulkit Kapoor

Analysis of Post facto Discount and its impact on Input Tax Credit under the GST Regime

GST Article 03.04.2019 | CA Sagar Shah

Composite Supply Vs Mixed Supply – Interpretation makes it even more complex!

GST Article 02.04.2019 | Bimal Jain

Reimbursements on Electricity expenses from the occupants chargeable to Service Tax

GST Article 29.03.2019 | Vivek Jalan

To do/to remember list before Return Filing for March 2019

GST Article 28.03.2019 | Bimal Jain

Eight things to be done under GST before March 31, 2019

GST Article 27.03.2019 | CA Sagar Shah

New Rules for Input Tax Credit utilisation – Government Setoff Terms

GST Article 25.03.2019 | Vishwanath K

Export of services without consideration to related person – Whether Zero rated?

GST Article 26.03.2019 | Padmasri Manyam

Cross utilisation is possible in e-credit ledger, why not in e-cash ledger?

GST Article 19.03.2019 | CA Suman Mundra & Pooja Jajwani

Composition Scheme for Real-estate: War in London, Weapons to China

GST Article 18.03.2019 | CA Suman Mundra & Aditi Raj

The time limit to reverse credits in TRAN 1 has expired….What next?

GST Article 15.03.2019 | Bimal Jain

A round up of GST amendment in Credit & Debit Notes viz-a-viz post supply discounts

GST Article 14.03.2019 | Padmasri Manyam

Consequences of wrong determination of ‘the location of supplier’

GST Article 13.03.2019 | CA Suman Mundra & Aditi Raj

The time limit to reverse credits in TRAN 1 has expired….What next?

GST Article 12.03.2019 | Dipti Nayak

Cleansing the old sins of the Pre-GST era

GST Article 08.03.2019 | Lakshmi Ratna.K

Composition Scheme and Restaurant Service Providers - Missing link in TCS?

GST Article 04.03.2019 | CA O.P. Agarwalla

Construction Equipment Vehicles - Whether eligible for Input Tax Credit under pre-amended GST Laws

GST Article 21.02.2019 | CA Suman Mundra & CA Pooja Jajwani

GST: Tax implications on Solar projects

GST Article 19.02.2019 | CA O.P. Agarwalla

Analysis of the provisions of Interest on late payment of GST

GST Update 18.02.2019 |

Standard Operating Procedure on TDS (Updated as on 18th February 2019)

GST Article 15.02.2019 | Sagar Shah

Place of Registration v/s Fixed Establishment - Tug of war on!

GST Article 14.02.2019 | Dipti Nayak

Healthcare Services – Is the exemption really healthy?

GST Article 11.02.2019 | CA Pritam Mahure

GST in India - Policy Matters!

GST Article 06.02.2019 | CA Vivek Jalan

Change in Payment/Set-Off Rules under GST from 1st February 2019: Does it results in Blockage of Working Capital?

GST Article 06.02.2019 | CA O.P. Agarwalla

Amendments in CGST & IGST Acts – An Analysis

GST Article 04.02.2019 | CA Pritam Mahure

Compilation of CGST Act, IGST Act, UTGST Act, Cess Act and CGST Rules alongwith commentary on key provisions [8th Edition]

GST Article 31.01.2019 | CA Vivek Jalan

Analysis of Central Tax & Integrated Tax Notifications, dated 29th Jan 2019

GST Article 31.01.2019 | CA Vivek Jalan

Sectionwise commentary on Central Goods And Services Tax (Amendment) Act, 2018

GST Article 31.01.2019 | CA Vivek Jalan

Sectionwise commentary on Integrated Goods And Services Tax (Amendment) Act, 2018

GST Article 30.01.2019 | CA Sunil Kumar

GST applicability on the amortized value of Tools, Dies, Moulds etc.

GST Article 29.01.2019 | Manish Sachdeva

Situs of supply – The vices therein

GST Article 28.01.2019 | Bimal Jain

Comparative insight into the amended CGST and IGST Acts applicable w.e.f. 01.02.2019

GST Article 23.01.2019 | CA Shilpi Jain

Credit eligibility - Cases where no payment liability exists

GST Article 22.01.2019 | IDTC - ICAI

E-Publication on Exempted Supplies under GST

GST Article 14.01.2019 | CA O.P. Agarwalla

Applicability of Section 129 on goods in transit in a third State

GST Article 11.01.2019 | CA Madhukar N Hiregange & CA Mahadev R

Time limit for GST Input Tax Credit on delayed RCM payments

GST Article 09.01.2019 | Vivek Jalan

Interest on Input Tax Credit availed but not utilized under GST

GST Article 08.01.2019 | Tanmay Mody

Changes in GSTR-9 vide Notification No. 74/2018–CT

GST Article 07.01.2019 | CA O.P. Agarwalla

Inter-state Supply or intra-state Supply of goods - Scope and meaning of the term “Supply involves movement of goods”

GST Article 04.01.2019 | Vishwanath K

Job work provisions – Need for amendment

GST Article 03.01.2019 | Pijush Mitra

Treatment of Outward Supplies for 2017-18

GST Article 02.01.2019 | Vivek Jalan

Detailed analysis of recent Central Tax Notifications & Corresponding Integrated Tax Notifications

GST Update 02.01.2019 | IDTC - ICAI

E-publication on Refunds under GST

GST Article 01.01.2019 | Vivek Jalan

Vagaries Of Cross Charge & ISD - The GST Council needs to intervene

GST Article 23.12.2018 | CA Vivek Jalan

Decisions of GST Council 31st Meeting – An Analysis

Article 19.12.2018 | Vivek Jalan

Relaxation of Penalty u/s 271DA for violation of Sec 269ST of The Income Tax Act, 1961

GST Article 05.12.2018 | R C Pillai

Transition of Closing Balance of ISD Credit through TRAN-1 to GST Regime

FAQs on TCS 30.11.2018 |

Frequently Asked Questions on TCS

Article 01.12.2018 | CA Pritam Mahure

How to be Future Proof!

GST Article 27.11.2018 | CA Pritam Mahure & CA Vaishali Kharde

Handbook on GST Annual Return and Audit

GST Article 26.11.2018 | Vivek Jalan

6 Steps Process on how to handle GST Inspection

GST Article 23.11.2018 | CA Madhukar N Hiregange & CA Mahadev R

Input Service Distributor Vs Cross charge in GST

GST Article 20.11.2018 | CA Sandesh Mundra & CA Gaurav Goyal

Anti Profiteering Law – A big setback for the Construction Industry

GST Article 19.11.2018 | BK Prakash

Tax wrongly remitted to Central Government or State Government

GST Article 15.11.2018 | CA Sandesh Mundra & CA Pooja Jajwani

Taxability of Development Rights – A Pandora’s Box

GST Article 14.11.2018 |

Proposed improvements in e-way bill generation, being released on 16.11.2018

GST Article 13.11.2018 | CA Sudhir V S & CA Venkata Prasad

Denial of carry forwarding of CESS credit into GST – Course of action

GST Article 09.11.2018 | CA Pritam Mahure

GST Annual Return and Audit – Ever increasing graph of GST compliances!

GST Article 02.11.2018 | Vivek Jalan

Validity of Matching concept under GST (Matching of ITC under GSTR 2A Vs 3B)

GST Article 29.10.2018 | CA Swapnil Munot

Master Guide on GST Annual Return and Audit

GST Article 23.10.2018 | CA Radhika V

Concept of Agents under GST

Guest Column 18.10.2018 | Bimal Jain

Whether Input Tax Credit for FY 2017-18 can be availed only till October 20, 2018

GST Article 16.10.2018 | Bimal Jain

Key 15 Action Points for filing GSTR -3B for September 2018

Article 10.10.2018 | CA Pritam Mahure

e-book on Bahrain VAT - 48 Things you must know!

GST Article 08.10.2018 | CA Madhukar N Hiregange

Input Tax Credit Review Audit – Common Errors

GST Article 01.10.2018 | Bimal Jain

Video on Challenges & Critical issues in filing Annual Return Form GSTR - 9

Article 29.09.2018 | Chetan Jain, Advocate

The Punjab State Development Tax Act & Rules 2018 - Brief Summary of Relevant Provisions and Observations

GST Article 19.09.2018 | Tanmay Mody

Government’s attempt to restrict credit to 180 days – An analysis of Section 16(2) of CGST Act, 2017

FAQs on TDS 17.09.2018 |

FAQs on Tax Deducted at Source (TDS) under GST

GST Article 17.09.2018 | Bimal Jain & Isha Bansal

Concept and Applicability of TDS and TCS provisions w.e.f. October 1, 2018

GST Article 05.09.2018 | CA Pritam Mahure

GST E-Book: Compilation of GST Acts and Rules alongwith commentary on key provisions

GST Article 03.09.2018 | Sunil Kumar & Kritika Kalra

Eligibility of Form-C for Diesel, Natural Gas etc. after GST - An unwanted dispute between the Industry and the Government

GST Article 31.08.2018 | R Suresh

Input Service Distributor: Meaning of ISD under GST

GST Article 30.08.2018 | Pijush Mitra

Whether Credit Restriction is equivalent to Exemption?

GST Article 23.08.2018 | Purushottam Sandye

Inseparable relation of Input Tax Credit and Show Cause Notice

GST Article 22.08.2018 | Rishab. J

Cross-Charging under GST - Diminishing the Fundamental Principle of Employer-Employee Relationship

GST Article 21.08.2018 | Arpitpushp Chaturvedi

Naturally Bundled supplies under Indian GST: Analysis in light of the recent Advance Rulings

GST Article 20.08.2018 | Bimal Jain

Exemption of services by Indian establishment to Foreign establishment - Not a complete relief yet!!!

GST Article 17.08.2018 | Bimal Jain

Comparative summary of key 21 GST amendments as passed by Lok Sabha

GST Article 14.08.2018 | Bimal Jain

Taxability of services provided by one unit to other unit of same Company

GST Article 09.08.2018 | CA Amit Pandav

Significant changes alongwith challenges associated with simplified Return filing process

GST Article 00.00.0000 | Bimal Jain

Key features of Draft GST Simplified Returns

GST Article 02.08.2018 | Bimal Jain

Key 15 suggestions on simplifying GST for SME / MSME sector

Guest Column 01.08.2018 | Bimal Jain

Exemption Notifications must be interpreted strictly: Supreme Court

GST Article 31.07.2018 | Sunil Kumar & Aaditya Gupta

Non-Resident Taxable Person ('NRTP') – Why double taxation?

GST Article 30.07.2018 | Bimal Jain

Gist of GST Notifications giving effect to recommendations of 28th GST Council meeting

GST Article 27.07.2018 | Bimal Jain & Isha Bansal

Retrospective Application of Merchant Trading, In-bond sales and High sea sales covered in Schedule III

GST Article 25.07.2018 | Bimal Jain

Reduction in GST rates on several goods – Anti-Profiteering alert!!!

GST Article 23.07.2018 | CA Amit Pandav

GST: Supply – Bill to & Ship to Scenario

GST Article 20.07.2018 | Bimal Jain & Isha Bansal

GST Charcha: Whether Intermediary Services are export of Services?

GST Article 19.07.2018 | Manish Sachdeva

GST – Drawing Splits and Bundles from Composite and Mixed

GST Article 18.07.2018 | Bimal Jain

Key 30 suggestions on Proposed Amendments in the GST Law

GST Article 16.07.2018 | CA Padmasri Manyam

Do standalone restaurants get their due credit?

GST Article 12.07.2018 | Bimal Jain & Isha Bansal

Gist of key 21 amendments proposed in GST Law

GST Article 10.07.2018 | Bimal Jain & Isha Bansal

GST Charcha: Consultancy and support services aren’t composite supply in GST

GST Article 09.07.2018 | CA Amit Pandav

Analysis of interest on Reversal when Payment not Made in 180 Days

GST Article 06.07.2018 | Vishwanath K

Input Tax Credit - Can GST law excuse the taxpayer?

GST Article 05.07.2018 | Bimal Jain & Isha Bansal

Whether all supplies to SEZ Unit/ Developer are zero rated supply?

GST Article 29.06.2018 | Bimal Jain & Isha Bansal

Ebbs and Flows of 365 days implementation of GST: Celebrating a year of learning!!

GST Article 28.06.2018 | R.C. Pillai

GST: 12 Months - 12 Questions

GST Article 27.06.2018 | CA Abhay Desai

Prerequisites of a Tax Invoice for claiming Input Tax Credit

GST Article 25.06.2018 | CA Ankit Gulgulia Jain

Taxability of Transfer of Development Rights in Positive List, Negative List and GST era - A Comparative Analysis

GST Article 22.06.2018 | CA Abhay Desai

Cross Charge under GST

GST Article 21.06.2018 | CA Hemanth Kumar & Ayesha Anam

Interest in case of ITC and mismatch thereof

GST Article 14.06.2018 | CA Ankit Gulgulia Jain

Can this West Bengal AAR GST Ruling can disrupt Export of Services

GST Article 08.05.2018 | CA Madhukar N Hiregange & CA Mahadev R

Concept of Composite Supply in GST

GST Article 11.06.2018 | CA Madhukar N Hiregange & CA Mahadev R

Concept of Mixed Supply in GST

GST Update 09.06.2018 | VILGST

Implementation date for Intra-State E-Way Bill System in various States

FAQs on Financial Sector 04.06.2018 |

Frequently Asked Questions on Banking, Insurance and Stock Brokers Sector

GST Article 01.06.2018 | CA Amit Pandav

Encounter of GTA Services

GST Article 24.05.2018 | CA Abhay Desai

Reimbursement – Whether leviable to tax in GST regime?

GST Article 22.05.2018 | CA Rajesh Maddi

Procedure for claiming duty drawback on supply of goods by a DTA unit to an SEZ unit

GST News 30.11.2017 |

Recommendations made by the GST Council in its 22nd meeting

GST Article 15.05.2018 | CA Amit Pandav

Refund of unutilized input credit due to inverted duty structure

EWB FAQ 20.04.2018 |

Applicability & Procedure to Generate E-Way Bill (as on April 2018)

GST Article 12.04.2018 | ICAI-IDT

Analysis of E-Way Rules with procedural and practical aspects

GST Article 10.04.2018 | CA Swapnil Munot

E-Book on GST E-Way Bill

GST Article 06.04.2018 | Bimal Jain

Taxability of FOC Supplies made by the Recipient of Service to the Service Provider

GST Article 05.04.2018 | Team VIL

Updated status of Intra-State E-Way Bill rollout

GST Article 05.04.2018 | Manish Sachdeva

Tool Development Charges - Export or not under GST

GST Article 03.04.2018 | Bimal Jain

Latest updates on E-way Bill - Live Facebook discussion

GST Article 02.04.2018 | Bimal Jain

Procedures and intricacies of E-Way Bill - How, When and Who to generate

GST Article 30.03.2018 | Vishwanath K

Deemed supply in Jobwork – Unborn issues

EWB FAQ 29.03.2018 |

FAQ on E-Way Bill

GST Article 16.03.2018 | Rashmi Deshpande

Clarification on GST Refunds

GST Flyer 15.03.2018 |

Recovery of Tax under GST Regime

GST Flyer 15.03.2018 |

Appeals and Review Mechanism under GST

Guest Column 13.03.2018 | Bimal Jain

No Service Tax on reimbursements prior to May 14, 2015

GST Article 13.03.2018 |

Latest updates on GST

Recommendation regarding GST Council meeting 10.03.2018 |

Recommendations of 26th GST Council Meeting

Recommendation regarding GST Council meeting 10.03.2018 |

GST Council meeting decides Extension of tax exemptions for exporters for six months

Recommendation regarding GST Council meeting 10.03.2018 |

GST Council Meeting: Recommendations regarding E-way Bill

Recommendation regarding GST Council meeting 10.03.2018 |

Recommendations regarding Data Analytics made during the 26th meeting of the GST Council

GST Article 05.03.2018 | Suresh R

GST on supply of Used Vehicle

FAQs on IGST refunds 03.03.2018 |

Frequently Asked Questions on IGST refunds on goods exported out of India

GST Article 27.02.2018 | S.Ganesh Aravindh

Transition from Quasi-Federal to Perfectly Federal - Understanding distant realities of GST

GST Article 26.02.2018 | S.Ganesh Aravindh

India's Dual GST Regime is a Canadian Brainchild: Debunking the Misconception

GSTR3B 22.02.2018 |

Advisory to Taxpayers on improved GSTR-3B Return Filing Process

GST Article 16.02.2018 | Manish Sachdeva

Anti Profiteering - an RTI experience

Guest Column 14.02.2018 | Bimal Jain

No Cenvat credit admissible on outward transportation services from factory to buyer’s premises

GST Article 03.02.2018 | ICAI-IDT

E-publication on E-way Bill under GST - E-Way Rules analysis with procedural & practical issues and possible solutions

Budget Article 02.02.2018 | Bimal Jain

Key Highlights of Union Budget, 2018

Budget Article 02.02.2018 | Bhadresh Vyas & Bhairavi Vora

Union Budget 2018: Aspirational maneuver to support the Make in India initiative

E-Way Bill Compilation 01.02.2018 |

List of States where no e-Way Bill required to be generated for Intra-state movement of goods

FAQs on E-Way Bill 01.02.2018 |

Frequently Asked Questions on E-Way Bill (Latest and Updated)

GST Article 31.01.2018 | Vishwanath K

Demystifying the meaning of Capital Goods in GST Regime

GST Article 30.01.2018 | Bimal Jain

Live demo to generate E-Way Bill in GST along with multiple case studies

FAQs on E-way Bill 29.01.2018 |

50 Practical issues and possible solutions on E-way bills under GST

GST Article 24.01.2018 | CA Swapnil Munot

Updated analysis on GST E-Way Bill provisions - Changes by Notification No. 3/2018-CT

GST Article 20.01.2018 | Bimal Jain

Key outcomes of 25th GST Council meeting – Rejigs rates on 82 items & gears up for simple return filing

GST Article 19.01.2018 | Bimal Jain

5% GST on Mess facility provided by Educational Institutions – Is it correct?

GST Update 18.01.2018 |

Recommendations for changes In GST/IGST Rate and Clarifications in respect of GST Rate on Certain Goods

GST Update 18.01.2018 |

Policy Changes recommended by the 25th GST Council Meeting

GST Update 18.01.2018 |

Recommendations made on GST Rate changes on services by the 25th GST Council Meeting

GST Article 16.01.2018 | CA Swapnil Munot

E-Book on GST E-Way Bill - Analysis, FAQ, Rules, Forms etc.

GST Article 15.01.2018 | CA Amit H Pandav

Invoicing and payment voucher for RCM Supply under GST Regime

GST Article 11.01.2018 | Kapil Mahani

GST on Employee - Employer Transactions

GST Article 08.01.2018 | Shashank Ashok

Applicability of IGST on services offered to foreign Head Office

GST Article 06.01.2018 | Bimal Jain

Weekly update on latest Notifications/Circulars issued by Govt. of India

GST Article 05.01.2018 | CA Pradeep Jain

Relevance of Relevant date in case of export

GST Article 04.01.2018 | CMA Tanuja Mantrawadi

Refunds under GST – Provisions and Processes

GST Article 03.01.2018 | CA Pradeep Jain

Admissibility of Input Tax Credit on the services related to motor vehicles

GST Article 02.01.2018 | CA Pradeep Jain

Exemption given to supply made to SEZ unit and developer

GST Report 20.12.2017 |

Impact of GST on Exports - Report by Parliamentary Standing Committee on Commerce

GST News 16.12.2017 |

GST Council decides to make e-way Bill compulsory from 1st Feb '18

GST Article 14.12.2017 | CA Pradeep Jain

Relevance of Relevant date in case of export

GST Article 15.12.2017 |

Applicability of GST on Under Construction and Ready-To-Move-In Property

GST Article 11.12.2017 | CA Ankit Gulgulia

How to calculate Anti Profiteering amount for Real Estate Developers and Builders

GST Article 08.12.2017 |

Status of Functionalities made available on GST Portal

GST Article 08.12.2017 | CA Pradeep Jain

Reversal of ITC in case of reduction in tax rate on Restaurant Services

GST Article 06.12.2017 | Manish Sachdeva

Tools and Dies Amortization – Whether subject to GST

Article 05.12.2017 |

Highlights of Foreign Trade Policy mid-term review

GST Article 04.12.2017 | CA Pradeep Jain

Treatment of Joint Development Agreements – Part-IV

GST Weekly 04.12.2017 |

GST Weekly Update

GST Article 29.11.2017 | CA Pradeep Jain

Treatment of Joint Development Agreements – Part-III

GST Article 27.11.2017 |

Scheme for Rebate of State levies (RoSL) on Export of garments

GST Article 24.11.2017 | CA Pradeep Jain

Treatment of Joint Development Agreements – Part-II

GST Article 23.11.2017 | CA Pradeep Jain

Treatment of Joint Development Agreements – Part-I

GST Article 17.11.2017 | CA Pradeep Jain

Compilation of Notifications issued under Central Tax on 15.11.2017

GST Article 16.11.2017 | Mohit Kalani

List of caselaws on GST

GST Article 15.11.2017 | CA Pooja Jajwani

Connected dots between earlier regime and GST

GST Article 13.11.2017 | Bimal Jain

Gist of various recommendations made at 23rd GST Council Meeting

GST Council Meeting Decisions 11.11.2017 |

Recommendations for changes in GST/IGST Rate and clarifications in respect of GST Rate on certain goods

GST Council Meeting Decisions 11.11.2017 |

Decisions relating to Services in 23rd GST Council meeting

Recommendations of GST Council 10.11.2017 |

GST Council Meeting - Recommendations made on GST Rate changes

Recommendations of GST Council 10.11.2017 |

GST Council Meeting - Changes recommended in Composition Scheme

Recommendations of GST Council 10.11.2017 |

Recommendations made by the GST Council in the 23rd meeting

GST Article 10.11.2017 | CA Pradeep Jain

GST on Employee Reimbursements

GST Article 10.11.2017 | Sanjay Christian

Due dates for various GST Forms/Returns

GST Article 08.11.2017 | CA Pradeep Jain

"Saved", "Submitted" and "Filed" in various GST Returns

GST Article 08.11.2017 | CA Pradeep Jain

GST Update on job work and composite supply

GST Article 07.11.2017 | CA Pooja Jajwani

Interest and penalty for short payment and non-payment of GST

GST Article 06.11.2017 | CA Pradeep Jain

Waiver of penalty in respect of GSTR 3B

GST Article 03.11.2017 | CA Pradeep Jain

GST update on denial of substantial benefit for technical glitches

GST Article 03.11.2017 |

Handbook on GST for Service Providers

GST Article 02.11.2017 | CA Nikhil Agarwal

Fate of Cross Charge under GST

GST Presentation 01.11.2017 |

Background Material on Seamless Credit

Guest Column 25.10.2017 | Manish Sachdeva

Supply - The anomaly

GST Article 14.09.2017 | Ramnarayan Balakrishnan

Delay in issue of SGST Notifications by the States – Implications

GST Article 17.10.2017 | Vishwanath K

The unresolved mystery of Reverse Charge on Input Service Distributor

GST Article 16.10.2017 | Bimal Jain

Gist of various GST Notifications/Order giving effect to recommendations made in 22nd GST Council meeting

GST Article 13.10.2017 | CA Ankit Gulgulia

Big relief: No Reverse Charge on purchases from unregistered dealers

Article 11.10.2017 | Abhishek Rastogi

Impact of DIPP Budgetary Scheme Notification

GST Presentation 09.10.2017 |

Resolution of common issues of GSTR-3B, GSTR-1 & GST TRAN-1

GST News 06.10.2017 |

Decisions taken by the GST Council in the 22nd meeting held on 6th October 2017

GST News 06.10.2017 |

GST Council Meeting: Relief package for exporters

GST News 06.10.2017 |

GST Council in its 22nd meeting - Changes in GST Rates for goods and IGST rates on imports of goods

GST Article 03.10.2017 | CA Vamshi Krishna

Taxability of Advances received under GST

E-book on UAE VAT 26.09.2017 | CA Pritam Mahure

UAE VAT - Things you must know !

Article 25.09.2017 | Manish Sachdeva

Export vis-a-vis Place of Provision

GST Guide 11.09.2017 |

Non-resident taxable person in GST - Guide by CBEC

GST Guide 11.09.2017 |

GST on Goods Transport Agency - Guide by CBEC

Karnataka E-Way Bill 11.09.2017 |

Salient features of the Karnataka E-Way Bill

GST Update 11.09.2017 |

GST Council: Revision in rate of the Compensation Cess on certain specified motor vehicles

GST Council Meeting Decision - Goods 10.09.2017 |

List of Goods where changes have been recommended by GST Council Meeting on 9th Sept 2017

GST Council Meeting Decision - Services 10.09.2017 |

Decisions taken on Services in GST Council Meeting held on 9th Sept 2017

GST Council Meeting 09.09.2017 |

Recommendations made by the GST Council in the 21st meeting on 9th September, 2017

GST Article 06.09.2017 | Sunil S Yadavalli & Srinivas S Yadavalli

One Country... One Tax! - Decoding the Goods & Services Tax

GST Article 05.09.2017 | CA Madhukar N Hiregange & CA Mahadev R

GST impact on SEZ transactions

GST Article 04.09.2017 | CA Nagendra Hegde

Importance of Classification

GST Article 01.09.2017 | CA Ankit Gulgulia

Govt notifies E-Way Bill Rules - A Quick Glance Summary

GST Article 30.08.2017 | Manish Sachdeva

5,000 a day and mind blown away

GST Article 19.08.2017 | CA Ankit Gulgulia

GSTR-3B + TRANS-1 + Pending C/F/H Forms = Complex problem with big impact for VAT assessees

GST Article 18.08.2017 | Bimal Jain

GSTR-3B date extended for those opting to avail transitional credit

GST Article 17.08.2017 | Debasish Bandyopadhyay

Cloud of confusion looming over Input Service Distributor in the GST Regime

GST Article 16.08.2017 | Manish Sachdeva

Job work charges – just the charges!!

Guest Column 14.08.2017 | Nikhil M. Jhanwar

GST Returns- 3 & 3B Story!!

GST Article 10.08.2017 | CA Yash Jain

Gear up for first GST Return

GST Article 08.08.2017 |

Issues on Job Work provisions under GST from perspective of manufacturers

GST Article 03.08.2017 |

Impact of GST on Automobile dealers industry

Guest Column 02.08.2017 | Chetan Jain

GST Compliance - GSTR 3B Return and Format of Form-3B

Guest Column 01.08.2017 | Sagar B, Mohit K & Siddharth J

GST on purchases from Unregistered Suppliers

GST Article 27.07.2017 | CA Nagendra Hegde

Mechanism of Reverse Charge under GST

GST Article 20.07.2017 |

GST – 150 Most Frequently Asked Questions

GST Article 18.07.2017 | CA Pradeep Jain

Compensation Cess on Aerated Waters & Lemonade

GST Article 17.07.2017 | B.Venkateswaran

Job Work under GST

GST Article 13.07.2017 |

Section-wise comparison of CGST Act vis-a-vis Puducherry GST Act

Article 12.07.2017 |

Mandatory Pre-deposit for prefer an appeal – CESTAT stays its own Circular

Guest Column 11.07.2017 | CA M. Ramachandra Murthy

Rates of tax under CGST & SGST Acts on Hotels and Restaurants

GST Article 11.07.2017 |

Section-wise comparison of CGST Act vis-a-vis Assam GST Act

Guest Column 10.07.2017 | Manish Sachdeva

Tax on Ocean Freight Services – When the bell rings

GST Presentation 07.07.2017 |

Concepts of Transition & Invoice - Presentation by CBEC

GST ARTICLE 07.07.2017 |

Section-wise Comparison of CGST Act vis-a-vis Himachal Pradesh SGST Act

GST Article 06.07.2017 |

Reverse charge under GST

Section-wise comparison of CGST Act vis-a-vis West Bengal GST Ordinance, 2017 04.07.2017 |

Section-wise comparison of CGST Act vis-a-vis West Bengal GST Ordinance, 2017

GST Presentation 03.07.2017 |

Presentation on GST Returns

Guest Column 29.06.2017 | Chetan Jain

Last minute preparation – To do list before entering GST Regime

Section-wise Comparison of CGST Act vis-a-vis AP GST Act 28.06.2017 |

Section-wise Comparison of CGST Act vis-a-vis Andhra Pradesh GST Act

Guest Column 26.06.2017 | CA M. Ramachandra Murthy

Transitional issues relating to Builders under the GST Act

Section-wise comparison of CGST Act vis-a-vis UP GST Act 25.06.2017 |

Section-wise Comparison of CGST ACT vis-a-vis Uttar Pradesh SGST Act

Guest Column 21.06.2017 | Chetan Jain

A detailed analysis and precautionary measures while filling Form TRAN-1 & TRAN-2 under GST

Comparison of CGST Act & Haryana SGST Act 20.06.2017 |

Section-wise comparison of CGST Act vis-a-vis Haryana SGST Act

Guest Column 19.06.2017 | Bimal Jain

GST rollout from July 1, 2017 - GST Council eases rules for return filing for July & August

Guest Column 17.06.2017 | Manish Sachdeva

GST: Section 142 (10) and (11) of CGST Act

Comparison of CGST Act & Punjab SGST 16.06.2017 |

Section-wise comparison of CGST Act vis-a-vis Punjab SGST Bill

GST Presentation 15.06.2017 |

Presentation on Registration, Returns and Payments

GST Presentation 15.06.2017 |

Presentation on GST Transition

Guest Column 14.06.2017 | CA Ankit Gulgulia

A small point but big pain for Textiles Industry – GST Impact

Guest Column 12.06.2017 | Bimal Jain

GST Council lowers rates for 66 items, increases limit for Composition Levy

Guest Column 11.06.2017 | CA Pradeep Jain

Tarpaulin: Shed over the head, burden on the pocket

Guest Column 10.06.2017 | CA Pradeep Jain

Burden of tax on Heena Manufacturers and Traders under GST

Guest Column 05.06.2017 | Bimal Jain

GST Council finalises tax rates for remaining items, States agree to July 1 rollout

Guest Column 01.06.2017 | CA Madhukar N Hiregange & CA Nagendra Hegde

Time of Supply of Goods & Services

Guest Column 29.05.2017 | CA Mahadev R

Reverse Charge compliance in GST

Guest Column 26.05.2017 | Sacchidananda Mukherjee

Changing Tax Capacity and Tax Effort of Indian States in the era of High Economic Growth

Guest Column 24.05.2017 | CA Pradeep Jain

Time of Supply of Goods - Tax payable on interest received for delayed payment

Guest Column 23.05.2017 | CA Pradeep Jain

E-Bill under GST

Guest Column 22.05.2017 | CA Pradeep Jain

Focus areas of reports generated by software for filing Returns

Guest Column 21.05.2017 | Bimal Jain

Rate fitment of Services on day two of 14th GST Council Meeting

Guest Column 19.05.2017 | Bimal Jain

Rate fitments on Day one of 14th GST Council Meeting

Guest Column 17.05.2017 | CA Pradeep Jain

Compliance on cancellation of Registration under revised GST Law

Guest Column 15.05.2017 | CA Pradeep Jain

Eligibility and conditions for taking Input Tax Credit

Guest Column 12.05.2017 | CA Pradeep Jain

Place of Supply of Goods or Services: Part-II

Guest Column 11.05.2017 | CA Pradeep Jain

Place of Supply of Goods or Services: Part-I

Guest Column 09.05.2017 | CA Pradeep Jain

Changes in definition of Inputs, Capital Goods and Input Services

Guest Column 05.05.2017 | CA Pradeep Jain

Works Contract - Sale Vs Service to continue in GST regime

Guest Column 22.04.2017 | Bimal Jain

Key highlights of Draft GST Rules on Accounts & Records, Appeals & Revision and Advance Ruling

Guest Column 21.04.2017 | CA, Ajay Kumar K

Is Input Service Distribution (ISD) mechanism redundant in GST?

Guest Column 12.04.2017 | CA Madhukar N Hiregange & CA Roopa Nayak

Carry forward of accumulated credit to GST

Guest Column 10.04.2017 | Sanjay Christian & Maitri Thakkar

Changes in the State Budget for 2017-18

Guest Column 06.04.2017 | Bimal Jain

Rajya Sabha passes all four GST Bills without amendments

Guest Column 07.04.2017 | R Ganesan

Levy of Sales Tax on the component of the Service Tax

Guest Column 04.04.2017 |

Analysis of Draft GST Rules

Guest Column 03.04.2017 | Bimal Jain

CBEC unveils 8 GST Rules and revised FAQs on GST

Guest Column 03.04.2017 | CA Pritam Mahure

E-book on GST Rules

Guest Column 30.03.2017 | Bimal Jain

GST Bills passed in Lok Sabha – Significant step towards July 1 rollout

Guest Column 28.03.2017 | Bimal Jain

CGST, IGST, UTGST and Compensation Cess, introduced in Lok Sabha

Clausewise overview of CGST Bill, 2017 28.03.2017 |

Clausewise overview of Central Goods and Service Tax Bill, 2017

Clausewise overview of IGST Bill, 2017 28.03.2017 |

Clausewise overview of Integrated Goods and Service Tax Bill, 2017

Clausewise overview of UTGST Bill, 2017 28.03.2017 |

Clausewise overview of Union Territory Goods and Service Tax Bill, 2017

Guest Column 17.03.2017 | Bimal Jain

Key takeaways of 12th GST Council meeting

Guest Column 06.03.2017 | Bimal Jain

Key takeaways of 11th GST Council meeting: GST Council approves the CGST and IGST Bill

Guest Column 06.03.2017 | R. C. Pillai

Advance Ruling by the ARA, Maharashtra in the case of Data Care Corporation

Article 03.03.2017 | Edit

"Aggregate Turnover" for the purpose of migration to GST

Guest Column 02.03.2017 | CA Chitresh Gupta

All about Job Work in GST Regime

Guest Column 01.03.2017 | Bimal Jain

Limitation period of one year is not applicable for claiming refund of taxes paid under protest

Guest Column 27.02.2017 | Bimal Jain

Credit not to be reversed when inputs shown as scrap at lesser value and not written off

Guest Column 25.02.2017 | Bimal Jain

CBEC launches GST Mobile App & invites suggestions on AIR Duty Drawback rates under GST

Guest Column 22.02.2017 | Lucky Ahuja & Ashish Sodhani

Abolition of R&D Cess: Beneficial to Technology Importers

Guest Column 20.02.2017 | Debasish Bandyopadhyay

GST regime and opportunities for honouring the honest

Guest Column 20.02.2017 | Bimal Jain

Key takeaways of 10th GST Council meeting

Guest Column 18.02.2017 | CA Pradeep Jain

GST Series: Section 33: Furnishing details of inward supplies

Guest Column 16.02.2017 | CA Chitresh Gupta

Demystifying Supply as per Revised Model GST Law

Guest Column 16.02.2017 | CA Pradeep Jain

GST Series: Section 104 - Interest on Refund of Pre-Deposit

Guest Column 15.02.2017 | Chetan Jain

Implication of Himachal Pradesh Entry Tax Notification dated 14.02.2017

Guest Column 15.02.2017 | CA Pradeep Jain

GST Series: Section 99 - Revisional Powers of Chief Commissioner or Commissioner

Guest Column 14.02.2017 | CA Pradeep Jain

GST Knowledge Series: Section 101 - Appeals to Appellate Tribunal

Guest Column 14.02.2017 | Bimal Jain

Post sale discounts shall not form part of turnover

Guest Column 13.02.2017 | CA Pradeep Jain

Definition of Principal place of business, Proper Officer and Services

Guest Column 10.02.2017 | CA Ankit Gulgulia (Jain)

Union Budget 2017-18: Impact on Real Estate Sector

Guest Column 10.02.2017 | CA Pradeep Jain

Definitions of of Outward supply and Zero rated supply

Guest Column 08.02.2017 | CA Pradeep Jain

Definitions of Accounts, Custom frontiers and non-taxable online recipient

Guest Column 04.02.2017 | CA Pradeep Jain

Definition of term Consideration

Guest Column 02.02.2017 | Pratik Shah & Bhadresh Vyas

Clarification on exemption/concessional duty benefit to EOUs on procurements of raw materials/inputs used for finished goods produced or manufactured and cleared in DTA

Guest Column 31.01.2017 | Bimal Jain

Economy forecast to grow 6.75 to 7.5% in 2017-18: Key Highlights of the Economic Survey 2017

Guest Column 31.01.2017 | CA Pradeep Jain

Definition of Common Working Days

Guest Column 30.01.2017 | Bimal Jain

Union Budget 2017-18: Key expectations and highlights

Guest Column 30.01.2017 | CA Pradeep Jain

Definition of Business Vertical

Guest Column 27.01.2017 | CA Pradeep Jain

GST Knowledge Series: Section 2(37): Deemed Exports

Guest Column 27.01.2017 | Purushottam Sandye

Chemical reaction in Law Book…

Guest Column 23.01.2017 | CA Pradeep Jain

Definition of Input Service Distributor and Money

Guest Column 23.01.2017 | CA Sandesh Mundra & Pooja Jajwani

GST impact on Manufacturing Industry

Guest Column 18.01.2017 | CA Pradeep Jain

Analysis of definition of Business

Guest Column 17.01.2017 | Bimal Jain

9th GST Council inks breakthrough on dual control over taxpayers, rollout deferred to July 1, 2017

Guest Column 17.01.2017 | CA Sandesh Mundra & CA Sagar Bhavsar

Simplifying the impact of GST on ongoing projects

Guest Column 16.01.2017 | CA Pradeep Jain

Analysis of definition of adjudicating authority and agent

Guest Column 13.01.2017 | CA Pradeep Jain

GST Knowledge Series

Guest Column 12.01.2017 | CA Pradeep Jain

Audit under Model GST Law

Guest Column 11.01.2017 | CA Pradeep Jain

Transitional provisions for availing Cenvat credit in certain cases

Guest Column 10.01.2017 | CA Pradeep Jain

Taxability of supply of services in certain cases

Guest Column 10.01.2017 | CA Pradeep Jain

Implementation of GST still sailing in boat of uncertainty!

Guest Column 09.01.2017 | CA Pradeep Jain

Claim of Cenvat Credit to be disposed of under the earlier law

Guest Column 09.01.2017 | Bimal Jain

Migration to GST – Assistance for Transition

Guest Column 07.01.2017 | CA Pradeep Jain

GST Transitional Provisions - Part-IX

Guest Column 05.01.2017 | CA Pradeep Jain

Transitional Provisions: Exempted goods returned to the place of business on or after the appointed day

Guest Column 05.01.2017 | Bimal Jain

Key takeaways of 8th GST Council meeting: Impasse continues on dual control issue

Guest Column 04.01.2017 | CA Pradeep Jain

GST Transitional Provisions - Part-V & VI

Guest Column 04.01.2017 | Bimal Jain

GST Migration for Excise & Service Tax assesses

Guest Column 03.01.2017 | CA Pradeep Jain

Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations

Guest Column 02.01.2017 | Chetan Jain

Transitional Provisions under GST Law

Guest Column 30.12.2016 | CA Pradeep Jain

Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations

Guest Column 29.12.2016 | CA Pradeep Jain

Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations

Guest Column 29.12.2016 | CA Ankit Gulgulia

Analysing the impact of Demonetization on Real Estate in India

Guest Column 28.12.2016 | CA Pradeep Jain

Amount of Cenvat Credit carried forward in a Return to be allowed as Input Tax Credit

Guest Column 28.12.2016 | Bimal Jain

Service tax chargeable on constructed area provided by developers to land owners in lieu of development rights

Guest Column 27.12.2016 | CA Pradeep Jain

Zero Rated Supply under Model IGST Act

Guest Column 26.12.2016 | CA Pradeep Jain

Value of Taxable Supply under Revised GST Law

Guest Column 24.12.2016 | Bimal Jain

7th GST Council Meet: Agreement on CGST & SGST Laws, but stuck on dual control issue

Guest Column 24.12.2016 | CA Pradeep Jain

Time of Supply of Goods under Revised GST Law

Guest Column 23.12.2016 | CA Pradeep Jain

Job Work under Revised GST Law

Guest Column 23.12.2016 | Bimal Jain

The arrangement between parties for sharing common storage facilities not chargeable to Service Tax

Guest Column 22.12.2016 | CA Pradeep Jain

Definition of Capital Goods under Revised GST Law

Guest Column 21.12.2016 | CA Pradeep Jain

New concept of Supply in Revised GST Law

Guest Column 21.12.2016 | CA Chitresh Gupta

Input Tax Credit under Revised Model GST Law

Guest Column 20.12.2016 | CA Pradeep Jain

Comparative analysis of Refund of Tax in Revised GST Law - Part-II

Guest Column 19.12.2016 | CA Pradeep Jain

Comparative analysis of Refund of Tax in Revised GST Law - Part-I

Guest Column 19.12.2016 | Bimal Jain

Service tax burden can be passed on by contractual agreement but revenue cannot be asked to wait for recovery of tax dues

Guest Column 16.12.2016 | S. Ramaswamy

Suggestions on the Revised Draft GST Law and IGST Law

Guest Column 16.12.2016 | CA Pradeep Jain

Comparative analysis of changes made in Input Tax Credit - Part-II

Guest Column 15.12.2016 | CA Pradeep Jain

Comparative analysis of changes made in Input Tax Credit - Part-I

Guest Column 14.12.2016 | CA Pradeep Jain

Changes in Schedule IV & V of Revised GST Draft Law

Guest Column 14.12.2016 | Bimal Jain

Recovery of Drawback claimed, on non-realization of export proceeds

Guest Column 13.12.2016 | CA Pradeep Jain

Changes in Schedule III of Revised GST Draft Law

Guest Column 12.12.2016 | CA Pradeep Jain

GST knowledge series

Guest Column 03.12.2016 | Bimal Jain

Meaning and Scope of ‘Supply’ – Comparative view under Revised Model GST Law vis-à-vis earlier Model GST Law

Guest Column 02.12.2016 | Nirali Akhani

Exempt, Nil rated, Zero rated and Non-GST supply - Clarity under the Revised Draft Model GST law

Guest Column 01.12.2016 | Bimal Jain

Key changes in Revised Model GST Law

Guest Column 30.11.2016 | CA Sandeep Salve

GST Transitional Provisions and Recommended Actions

Guest Column 28.11.2016 | Bimal Jain

Government releases Revised Model GST Law along with Draft GST Compensation Bill

Guest Column 24.11.2016 | Manish Sachdeva

Taxability of Free Supplies under GST

Guest Column 18.11.2016 | CA Koduri Jitendra Babu

Analysis of Supreme Court Judgement on Entry Tax in Jindal Stainless Ltd case

Guest Column 15.11.2016 | Bimal Jain

Withdrawal of Service tax exemption on cross border B2C online information and database access or retrieval services

Guest Column 14.11.2016 | Bimal Jain

Entry tax levy upheld by the Supreme Court

Guest Column 11.11.2016 | CA Yash Parmar

GST- Understanding the Recipient!!

Guest Column 10.11.2016 | CA Khyati Kalavadia

Time of Supply under Model GST Law

Guest Column 09.11.2016 | Bimal Jain

Enrolment of existing taxpayer on GSTN Portal and FAQs on registration and migration of existing taxpayers

Guest Column 08.11.2016 | CA Aman S Haria

GST - First leap of faith – Registration and Migration

Guest Column 04.11.2016 | Chetan Jain

Gearing Up for GST - Enrolment of the existing taxpayer on the GST System Portal

Guest Column 04.11.2016 | Bimal Jain

GST Council fixes four-tier rate structure at 5%, 12%, 18% and 28%

Guest Column 27.10.2016 | Bimal Jain

Video Presentation on Supply, Time of Supply & Place of Supply of Goods and/or Services under GST

Guest Column 26.10.2016 | CA Ashish Chaudhary

Procurement Planning/Vendor Management under GST

Guest Column 24.10.2016 | CA Madhukar N Hiregange & CA Mahadev.R

GST – Impact on Procurement for Manufacturers

Guest Column 18.10.2016 | CA Gaurav Gupta

Works Contract and Job Work – Journey from Old Regime to GST

Guest Column 10.10.2016 | CA Parth Shah

Input Tax Credit under GST - Can a dealer claim credit of Excise Paid on Stock in Hand as on transition date?

Guest Column 07.10.2016 | Vinod Kaushik

Impact of GST on E-Commerce Sector

Guest Column 05.10.2016 | CA Ankit Gulgulia (Jain)

Analysis of Haryana VAT Amnesty Scheme for Developers and Builders

Guest Column 03.10.2016 | CA Parth Shah

Input Tax Credit under GST- Basic Concepts

Guest Column 04.10.2016 | Bimal Jain

Highlights of Draft GST Rules & Formats which got approved by the GST Council

Guest Column 30.09.2016 | S.Ramaswamy

Sabka Saath Sabka Vikas - GST – Draft Provisions - Suggestions for improvement

Guest Column 28.09.2016 | Vinod Kaushik

Impact of GST on Retail Sector

Guest Column 27.09.2016 | Pradeep Jain, Preeti Parihar, Vaibhav Bothra

Audit by department: Justified or not?

Guest Column 26.09.2016 | Vinod Kaushik

Impact analysis of GST on Road Transport sector

Guest Column 20.09.2016 | CA Parth Shah

Place of Supply (POS) of goods under Goods & Service Tax

Guest Column 22.09.2016 | CA Sandesh Mundra and Naimesh Padhiar

Works Contract: Impact of the landmark judgments of the Apex Court on GST

Guest Column 19.09.2016 | Bimal Jain

Mist on applicability of Excise Duty w.e.f. September 16, 2016

Guest Column 08.09.2016 | Prafful Lalwani

Farewell to Excise duty

Guest Column 15.09.2016 | Vinod Kaushik

Concept paper on GST Returns

Guest Column 14.09.2016 | Purushottam Sandye

Signature….Is it a hard job?

Guest Column 13.09.2016 | CA Sandesh Mundra

Can the GST Act be delayed beyond our imagination?

Guest Column 12.09.2016 | Bimal Jain

Government notifies September 12, 2016 as the appointed date for GST Council Provisions

Guest Column 09.09.2016 | Bimal Jain

GST Bill gets President’s assent – Now becomes a law

Guest Column 08.09.2016 | Chetan Jain

Implication of Himachal Pradesh Entry Tax Notification dated: 31.08.2016 & Ordinance No. 3 of 2016

Guest Column 07.09.2016 | Bimal Jain

Supply of Goods Vs Supply of Services in GST: Test of Constitutional validity

Guest Column 06.09.2016 | Bimal Jain

Goods Vs Services in GST: Concept and Open Issues

Guest Column 03.09.2016 | Chetan Jain

Implication of Himachal Pradesh Notification No.L.G.R.-D(6)-1/2016-LEG. Dated: 31.08.2016

Guest Column 31.08.2016 | Bimal Jain

Supply - Taxable Event under Model GST Law - Inclusive and Subjective

Guest Column 23.08.2016 | Sandesh Mundra

Construction and Real Estate Sector - Impact of Model GST Law

Guest Column 19.08.2016 | CS Deepak Pratap Singh

Time of Supply (Point of Taxation) under GST

Guest Column 10.08.2016 | Purushottam Sandye

Cenvat on Sunset mode, interpretations are on deadly 'mode'

Guest Column 06.08.2016 | Bharat Goenka

What will make GST fail

Guest Column 09.08.2016 | Bimal Jain

Lok Sabha passes GST Constitutional Amendment Bill with Rajya Sabha amendments

Guest Column 01.08.2016 | CA Pratik Shah & Priyanka Naik

GST and Real Estate – How will industry react?

Guest Column 04.08.2016 | Bimal Jain

GST Constitutional Amendment Bill passed in Rajya Sabha with Key amendments

Guest Column 04.08.2016 | Jigar Doshi & Sunny Kachalia

Taxation of Works Contracts – Fate under Model GST law?

Guest Column 28.07.2016 | CA Madhukar N. Hiregange & CA Roopa Nayak

Understanding GST - Input Tax Credit

Guest Column 25.07.2016 | Vinod Kaushik

Transitional provisions under model GST Law

Guest Column 23.07.2016 | CA Madhukar N. Hiregange & CA Roopa Nayak

Understanding GST - Taxable Person

Guest Column 20.07.2016 | CS Deepak Pratap Singh

Valuation of Supply of Goods and Services under GST

Guest Column 19.07.2016 | Rishabh Prasad & Sudipta Bhattacharjee

Advance Tax liability on Imported Goods under Amendments to The Delhi VAT Act – Constitutional Validity

Guest Column 18.07.2016 | CS Deepak Pratap Singh

Supply of Goods and Services under GST

Guest Column 05.07.2016 | Bimal Jain

Video on key highlights of Draft Model GST Law

Guest Column 07.07.2016 | Purushottam Sandye

Long wait for justice continues for Education Cess & SHE

Guest Column 11.07.2016 | CA Chandra Kishore Bajpai

A Note on Krishi Kalyan Cess

Guest Column 01.07.2016 | Dr. Shrikant Kamat & Ravindra BR

Right To Use Radio Frequency Spectrum – Whether a Service or Goods?

Guest Column 24.06.2016 | Bimal Jain

No KKC if invoice is raised and services are rendered on or before May 31, 2016

Guest Column 28.06.2016 | Arbind Aggarwal

Major Take Away from two day “Annual Conference of Tax Administrators-2016”

Guest Column 23.06.2016 | Bimal Jain

Key Highlights of Draft Model GST Law

Guest Column 27.06.2016 | Nirav S. Karia

Significant change in newly introduced Customs (IGCR) Rules, 2016 Vs erstwhile Customs (IGCR) Rules, 1996

Guest Column 22.06.2016 | Purushottam Sandye

Easy of doing Business and tyranny of Notifications

Guest Column 20.06.2016 | CA Ankit Gulgulia (Jain)

Service Tax Audits by Department – A Detailed Legal & Chronological Analysis

Guest Column 17.06.2016 | Arbind Aggarwal

Prime Minister’s interaction with top tax officials – Rajasva Gyan Sangam

Guest Column 16.06.2016 | Sunil Gabhawalla

Analysis on GST Draft Law

Guest Column 15.06.2016 | Bimal Jain

Draft Model GST Law in public domain

Guest Column 13.06.2016 | Suketu Sheth, Ravi Soni, Ravi Joshi

Maharashtra VAT Automation Process

Guest Column 09.06.2016 | Bimal Jain

No Service tax on sale of under-construction flats if contract price includes value of land

Guest Column 08.06.2016 | Debasish Bandyopadhyay

Power of Audit by Departmental Officers or CAG – Ghayal Once Again

Guest Column 07.06.2016 | Bimal Jain

No Service Tax Audit by the Service Tax Department or CAG

Guest Column 06.06.2016 | Arbind Aggarwal

Permission for factory stuffing of export cargo – whether required or this is another case of “dis-ease” of doing business?

Guest Column 02.06.2016 | Bimal Jain

FAQs on Krishi Kalyan Cess

Guest Column 31.05.2016 | Bimal Jain

Krishi Kalyan Cess – Applicability & Open Issues

Guest Column 30.05.2016 | Bimal Jain

Rate of interest on delayed payment of duty as applicable during the impugned period

Guest Column 25.05.2016 | Bimal Jain

Indirect Tax Dispute Resolution Scheme, 2016: Overview

Guest Column 24.05.2016 | Kamal Gupta

Krishi Kalyan Cess (KKC) applicable w.e.f. 01.06.2016

Open Issues on Changes in Service Tax, Excise, Custom Duty vide Union Budget 2016 23.05.2016 | Bimal Jain

Open Issues on changes in Service Tax, Central Excise & Customs Duty vide Union Budget 2016

Guest Column 19.05.2016 | Bimal Jain

Effective Rate of Service Tax under Abatement, Reverse Charge and Valuation Rules after introduction of KKC

Guest Column 18.05.2016 | CA Vivek Jalan

Reverse charge on "any service" received from Government: Alarm bell for all business entities from 1st April 2016

Guest Column 17.05.2016 | Bimal Jain

Finance Bill, 2016 enacted: Significant changes in Service Tax, effective from 14th May, 2016

Guest Column 15.05.2016 | Pawan Kedia

Changes made in Rajasthan VAT in 2016-17 at a glance

Guest Column 11.05.2016 | Bimal Jain

Goods imported/purchased inter-State used in Works contract, would be exempt from VAT

Guest Column 10.05.2016 | Jigar S Doshi

Intra-state transfer of goods within units having same PAN amounts to sale under Kerala VAT Act

Guest Column 06.05.2016 | Bimal Jain

Reverse Charge - Point of Taxation & Krishi Kalyan Cess

Guest Column 05.05.2016 | Debasish Bandyopadhyay

Distributing happiness to outsourced manufacturing process/job work

Changes in CENVAT Credit Rules, 2004 03.05.2016 | CA Ankit Gulgulia

Changes in CENVAT Credit Rules, 2004 by Union Budget 2016-17

Guest Column 22.04.2016 | CA Ashish Chaudhary & CA Rajesh Kumar T R

Central Excise on Jewellery: Whether fears are real?

Guest Column 19.04.2016 | Bimal Jain

One year time limit to claim refund under Rule 5 of CCR reckoned from the date of receipt of export proceeds and not from date of export of services

Guest Column 15.04.2016 | Bimal Jain

‘Any services’ provided by Government or Local Authority to a Business Entity chargeable to Service Tax under Reverse Charge w.e.f. April 1, 2016

Guest Column 15.04.2016 | CA Sandesh Mundra and Pooja Jajwani

Changes in Karnataka VAT in Budget 2016-17

Guest Column 11.04.2016 | Uma Lohray

Customs Act - No Limitation Period under Section 28 AAA

Guest Column 11.04.2016 | Bimal Jain

Rebate of Excise Duty admissible on both inputs & final products

Guest Column 09.04.2016 | CA Sandesh Mundra and Pooja Jajwani

Changes in Rajasthan VAT in Budget 2016-17

Guest Column 06.04.2016 | CA Sandesh Mundra and Pooja Jajwani

Changes in Maharashtra VAT in Budget 2016-17

Guest Column 06.04.2016 | Bimal Jain

Union Budget 2016: Important changes in Central Excise & Customs effective from April 1, 2016

Guest Column 05.04.2016 | CA Sandesh Mundra and Pooja Jajwani

Changes in Tamil Nadu VAT in Budget 2016-17

Guest Column 05.04.2016 | Bimal Jain

Union Budget 2016: Important changes in Service Tax and Credit Rules effective from April 1, 2016

Guest Column 04.04.2016 | CA Sandesh Mundra and Pooja Jajwani

Changes in Chhattisgarh VAT in Budget 2016-17

Guest Column 02.04.2016 | CA Sandesh Mundra and Pooja Jajwani

Changes in Gujarat VAT in Budget 2016-17

Guest Column 31.03.2016 | Uma Lohray

Refunds Claimed in respect of Self Assessed Bills of Entry: Need for Clarification

Guest Column 31.03.2016 | Bimal Jain

Highlights of Delhi Budget 2016

Guest Column 29.03.2016 | CA Pradeep Jain, CA Neetu Sukhwani & Monika Tak

Mobile Accessories Turns Expensive

Guest Column 23.03.2016 | Bimal Jain

Indirect Tax Dispute Resolution Scheme, 2016: Clouds of doubt on success quotient

Guest Column 22.03.2016 | CA Pradeep Jain, CA Neetu Sukhwani & Somya Jain

Infrastructure Cess - Hopes of Auto Industry Shattered!

Guest Column 19.03.2016 | Bimal Jain

Increase in limitation period for issuing SCN - Is this ‘Ease of doing Business!’

Guest Column 16.03.2016 | Uma Lohray

Ease of doing business vis-à-vis Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016

Guest Column 14.03.2016 | Amit Laddha

Eligibility of Cenvat Credit on Sales Commission - Welcome step vide Notification No. 02/2016-CX (NT)

Guest Column 11.03.2016 | Bimal Jain

Krishi Kalyan Cess on all taxable services w.e.f. June 1, 2016 – Impact on “Make in India” and “Start-up India” drive

Guest Article 10.03.2016 | Manish Jain

'Special Valuation Branch' - Recent changes; is it beginning of a new era?

Guest Article 26.02.2016 | Nirav S. Karia & Saurabh Malpani

Woes of issuing Supplementary Invoice

Guest Article 23.02.2016 | CA Pradeep Jain & CA Neetu Sukhwani

Glance at burning legal issues to set off in this Budget!

Guest Article 22.02.2016 | Bimal Jain

Cenvat credit admissible on services of sales commission agent

Guest Article 19.02.2016 | Bimal Jain

No bar on admissibility of Cenvat credit either as Inputs or Capital goods at any stage of proceedings

Representation of Builders Association Of India 16.02.2016 | Sandesh Mundra

Union Budget 2016 - Representation of Builders Association Of India To Union Finance Minister

Run-up to the Union Budget 10.02.2016 | CA Pradeep Jain & CA Neetu Sukhwani

Recapitulation of errors that need instant rectification!

Guest Column 20.01.2016 |

Stipulated time limit under Punjab Right To Service Act, 2011 - Services of the Designated Officers, Punjab

Guest Column 25.01.2016 |

Valuation of flats given to land owner - Board Circular would prevail over Education

Guest Column 02.01.2016 |

E-book on GST in India [2nd Edition] - By CA Pritam Mahure [PDF File size 6.52Mb]

Guest Column 30.12.2015 |

GST Returns: Whether a Compliance Nightmare?

Guest Column 28.12.2015 |

Lawmakers let another GST opportunity go abegging with washout of winter session

Guest Column 16.12.2015 |

Punjab: New Entry Tax Ordinance

Guest Column 15.12.2015 |

Accumulated Education Cess Balance: All Hopes in Vain!

Guest Column 11.12.2015 |

31 Points You Must Know About Model GST Act, 2016 (Section Wise Avenue Analysis)

Guest Column 11.12.2015 |

Detailed Report of CEA led Panel on RNR - The Report bats for lower exemptions and higher threshold for GST

Guest Column 10.12.2015 |

Analysis of Supreme Court judgement in the case of SODEXO SVC INDIA PVT LTD Vs STATE OF MAHARASHTRA

Guest Column 08.12.2015 |

GST Draft Law – 10 Things you must know

Guest Column 07.12.2015 |

Goods and Services Tax (GST) in India – e-book by CA Pritam Mahure

Guest Column 07.12.2015 |

GST Law: India Inc grapples with new regime - Existing inefficiencies to continue

Guest Column 05.12.2015 |

GST: CEA led Panel recommends RNR at 15 - 15.5% and eliminating Additional Tax of 1% on inter-state supply of goods

Guest Column 30.11.2015 |

Credit Balance of Education Cess & SHE Cess - Never Ending Story!

Guest Column 26.11.2015 |

Provisions of Sales in transit - Section 6(2) of the CST Act

Guest Column 23.11.2015 |

Swachh Bharat Cess - Cleaning India Or Cleaning Pockets!!

Guest Column 16.11.2015 |

Proposed Payment process under GST

Guest Column 14.11.2015 |

Clarifications on various aspects of Swachh Bharat Cess

Guest Column 10.11.2015 |

Settle Past Disputes Before Introduction of GST

Guest Column 07.11.2015 |

Swachh Bharat Cess @ 0.5% on value of all taxable services levied from November 15, 2015

Guest Column 04.11.2015 |

Draft Registration Procedure under GST – There is scope for improvement

Guest Column 30.10.2015 |

Credit of EC & SHEC can be used for payment of Service Tax

Guest Column 19.10.2015 |

Rebate of Excise duty admissible on both inputs and final products

Guest Column 14.10.2015 |

Introduction of Goods and Service Tax in 2016 – A Myth or Reality?

Guest Column 13.10.2015 |

Battle on GST: States Vs Centre

Guest Column 07.10.2015 |

Taxability of Licence to use Trademarks / Franchise

Guest Column 28.09.2015 |

Haryana VAT amends 1% Composition Scheme for Developers (Rule 49A)

Guest Column 24.09.2015 |

GST on Real Estate in India– A Broad Application Perspective

Guest Column 25.09.2015 |

Relevance of IDT to Marketing function

Guest Column 15.09.2015 |

Analysis of Point of Taxation Rules, 2011

Guest Column 14.09.2015 |

Delhi Sugam-2 (DS-2) - A step towards simplification

Guest Column 11.09.2015 |

Disputed Inputs Service Credits

Guest Column 07.09.2015 |

Service Tax Return Scrutiny: How to combat

Guest Column 05.09.2015 |

GST Knowledge Series #5 - Taxes to be subsumed in GST

Guest Column 02.09.2015 |

Cash discounts deductible while determining Transaction value of excisable goods

Guest Column 01.09.2015 |

Service Tax - Place of Provision of Services Rules, 2012

Guest Column 31.08.2015 |

No denial of Cenvat credit availed on invoices issued in the name of unregistered premises

Guest Column 30.08.2015 |

Value Addition in VAT audits

Guest Column 30.08.2015 |

Relevance of Indirect Tax to Purchase function

Guest Column 28.08.2015 |

No Service tax on free Pick-up/Home delivery of food, being ‘Sale’ in nature – Chandigarh Commissionerate

Guest Column 26.08.2015 |

Crackdown on E-Commerce Model under Delhi VAT

Guest Column 25.08.2015 |

Cenvat Credit on Construction Services

Guest Column 21.08.2015 |

CBEC clarifies on SCN issuance & proceedings conclusion as per amended penal provisions in Service Tax and Central Excise

Guest Column 20.08.2015 |

Ensuring Compliance in Reverse / Joint Charge - Practical issues

Guest Column 19.08.2015 |

CESTAT has power to extend Stay beyond 365 days where delay in disposal of appeal is not attributable to the assessee

Guest Column 18.08.2015 |

Job Work under Central Excise

Guest Column 14.08.2015 |

Mandatory pre-deposit for filing appeals under Excise, Service Tax & Customs - Dilemma Continues

Guest Column 13.08.2015 |

Cenvat Credit on Outdoor Catering Services

Guest Column 12.08.2015 |

Goods & Service Tax - Transition challenge on Credit, Carry forward and Claim through declaration

Guest Column 06.08.2015 |

GST Knowledge Series #4 - Comparison of GST Bill, 2014 and Recommendations of Select Committee of Rajya Sabha, 2015

Guest Column 04.08.2015 |

Issues in implementing the GST at States’ Level

Guest Column 03.08.2015 |

VAT not applicable on transfer of right to use of goods if effective possession and control of the goods are not transferred

Guest Column 03.08.2015 |

GST Knowledge Series #3: GST Rates - An unresolved issue

Guest Column 27.07.2015 |

Confusion towards measure of VAT on Builders and Developers

Guest Column 27.07.2015 |

Highlights of Report on the GST Bill by Select Panel of Rajya Sabha

Guest Column 23.07.2015 |

Basic DNA of Goods & Service Tax - GST Knowledge Series

Guest Column 24.07.2015 |

CBEC issues guidelines for detailed scrutiny of Excise Returns

Guest Column 22.07.2015 |

Understanding the Mechanics of Goods & Service Tax - GST Knowledge Series

Guest Column 20.07.2015 |

Gearing-up for GST - 2017?

Guest Column 18.07.2015 |

Clause by clause analysis of Delhi Value Added Tax (2nd Amendment) Bill, 2015

Guest Column 15.07.2015 |

Taxability of software under prevailing Indirect Tax Laws and proposed GST

Guest Column 11.07.2015 |

CBEC issues guidelines for detailed manual scrutiny of ST-3 Returns w.e.f. August 1, 2015

Guest Column 08.07.2015 |

Export benefits cannot be denied even when export proceeds are not realized

Guest Column 07.07.2015 |

CBEC specifies conditions and safeguards for issuing digitally signed invoices and maintaining e-records

Guest Column 30.06.2015 |

Interest on refund allowed even if law is silent

Guest Column 03.06.2015 |

Freight and other costs is includable in value of goods where transfer of property takes place at buyer's premises

Guest Column 28.05.2015 |

Export condition fulfilled even if payment is received in Indian Rupees

Guest Column 26.05.2015 |

Refund of excess Excise duty permissible on reduction in contract price after clearance of goods from factory

Guest Column 25.05.2015 |

Whether Sodexo meal vouchers are goods for the purpose of levy of Octroi and Local Body Tax (LBT)?

Guest Column 21.05.2015 |

Taxability of newly taxable services from June 1, 2015

Guest Column 20.05.2015 |

Service Tax & Central Excise Notifications [dated 19th May '15] - Service Tax rate enhanced from 12.36% to 14% (subsuming EC and SHEC) effective from June 1, 2015; other changes in Service Tax and Central Excise

Guest Column 16.05.2015 |

Finance Bill, 2015 enacted - Service Tax rate of 14% shall come into effect only from date to be notified

Guest Column 14.05.2015 |

GST Constitutional Amendment Bill sent to Select Panel of Rajya Sabha

Guest Column 13.05.2015 |

No Recovery of Service tax under Section 87 of the Finance Act without issuance of SCN under Section 73 thereof

Guest Column 08.05.2015 |

CBEC clarifies - Dealer Registration Not mandatory for transit sale

Guest Column 05.05.2015 |

Clearance from DTA to SEZ is export and eligible for rebate of duty

Guest Column 04.05.2015 |

Credit of Education Cess & SHEC can be used for payment of Excise Duty by Manufacturers

Guest Column 27.04.2015 |

Analysis of Hon'ble Punjab & Haryana High Court judgement in the case of CHD DEVELOPERS LTD Vs THE STATE OF HARYANA 2015-VIL-173-P&H

Guest Column 16.04.2015 |

No Service Tax liability arise on loans and advances, if it is revealed in the audited balance sheet

Guest Column 16.04.2015 |

Impact of State Budgets on Construction Sector

Guest Column 15.04.2015 |

Supply of medicines, drugs, stents, and other implants etc., during the course of treatment or a medical procedure is not a ‘sale’ and thus not exigible to VAT [Analysis of High Court in Fortis Health Care Ltd Vs State of Punjab]

Guest Column 10.04.2015 |

Works Contracts are exigible to Service Tax even before June 1, 2007 - Analysis of judgment of CESTAT in the case of L&T Ltd

Guest Column 07.04.2015 |

Union Budget 2015: Changes in the Cenvat Credit Rules, 2004 and its impact

Guest Column 02.04.2015 |

FOREIGN TRADE POLICY 2015-20 - Aiming to nearly double India’s exports of Goods and Services to USD $900 billion by 2020

Guest Column 01.04.2015 |

UNION BUDGET 2015: Changes in Service Tax w.e.f. 01.04.2015

Guest Column 25.03.2015 |

EXPORT & IMPORT – Simplified by Government (Authored by CA Swapnil Munot)

Guest Column 17.03.2015 |

Union Budget 2015-16: Post Budget Memorandum - Key concerns on Union Budget 2015

Guest Column 09.03.2015 |

Subsequent reversal of Cenvat credit initially availed but not utilized, tantamount to non-availment of Cenvat credit

Guest Column 27.02.2015 |

No extended period if demand arose out of correct figures shown in ST-3 returns

Guest Column 05.03.2015 |

Cenvat Credit cannot be denied at the end of the recipients of the goods, on the premise that higher duty has been paid by the Manufacturer

Guest Column 25.02.2015 |

Interest on delayed refund is permissible from expiry of 3 months’ from the date of filing of refund application and not from the date of refund order - Analysis of Tata Chemicals Ltd Vs Commissioner of Central Excise, Rajkot

Guest Column 23.02.2015 |

Simplifying Delhi Value Added Tax – Legal & Procedural relaxations expected

Guest Column: By Shri Bimal Jain 21.02.2015 |

Services of maintenance of equipment on behalf of foreign clients to Indian buyers and identifying prospective customers in India qualify as export of service

Guest Column: By Shri Bimal Jain 18.02.2015 |

Value of free supply of material by service recipient is not required to be included in the gross amount for chargeability of service tax

Guest Column 17.02.2015 |

Completion and finishing services: Analysis of the valuation under Service Tax

Guest Column: By Shri Bimal Jain 14.02.2015 |

Once the assessee has filed an appeal by paying the mandatory pre-deposit amount of 7.5%, their bank account cannot be freeze - Analysis of CESTAT, Mumbai order in the case of Kala Mines and Minerals Vs Commissioner of CCE&ST, Goa

Guest Column: Analysis of Supreme Court judgement 16.02.2015 |

Levy of Sales Tax on Processing and Supplying of Photographs - Analysis of Apex court judgement in State of Karnataka Vs Pro Lab

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