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E-commerce operators under GST

E-commerce_gst

Furnishing of statement of supplies by an e-commerce operator under GST It is pertinent to note that if any person makes any taxable supplies through e-commerce platform than it mandatory to register irrespective of whether threshold limit for registration is triggered or not. E-commerce operators...

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Supply without consideration : GST

This article deals with the concept of supply without consideration under the GST. Transfer or disposal of business assets Normally unless the supply is made for a consideration no GST would be leviable. However permanent transfer or disposal of business assets is one exception to...

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Concept of Supply under GST Regime

This article deals with the concept of supply under the GST. This article does not deal with certain special cases of supply without consideration which have been dealt with in separate articles to be published at a later date. Scope of Supply: GST is leviable...

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Returns of Inward Supplies : GST Regime

 This article deals with various aspects of return of inward supplies but does not deal with matching which is dealt in a separate article on the subject. Who are required to file : As per section 38(2) of the CGST Act read with Returns Rules,...

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Decoding of ITC Rules : CGST & SGST Provisions

The Draft GST ITC Rules made public by Council, which is a complete set of provisions pertaining to the Input Tax Credit combining with the provisions of CGST/SGST Acts. The provisions of ITC Rules broadly contain broadly the following issues: • How much credit of...

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Accounts and Records – V : GST

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Accounts and Records to be maintained under the GST Regime- Special requirements for works Contract Business. The purpose of this article is to create awareness about the soon to be implemented Goods and Service Tax in India. This article is the fifth article of the...

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Accounts and Records-IV : GST Regime

Accounts and Records to be maintained under the GST Regime – Warehouse owners and Transporters. The purpose of this article is to create awareness about the soon to be implemented Goods and Service Tax in India. This article is the third article of the series...

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Returns of outward supplies-GST

This article deals with various aspects of returns of outward supplies but does not deal with matching which is dealt in a separate article on the subject. Who are required to file? As per section 37(1) of the CGST Act read with Returns Rules, every...

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Accounts and Records-III : GST

ACT_RECORDS_3

Accounts and Records to be maintained under the GST Regime- Special requirements for Agents The purpose of this article is to create awareness about the soon to be implemented Goods and Service Tax in India. This article is the third article of the series of...

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Accounts and Records-II under GST

RECORDS-II

This article is the second article of the series of articles on accounts and records to be maintained under GST based on GST Act and Accounts and Records Rules. This article covers special requirements for generation and maintenance of records in electronic format. Recommended  ...

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