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GST ComplianceAnalysis of provisions for refunds in GST
Refunds in GST – Refunds in GST – In this article, I have tried to cover the various provisions related to refund in GST. I have incorporated the provisions from CGST & IGST Act, Rules, and various notifications. All the provisions related to refunds in
CA Shafaly GirdharwalITC Utilization Sequence
Order of Utilization of ITC Input Tax Credit on account of Output liability on account of Integrated Tax Output liability on account of Central Tax Output liability on account of State Tax/ Union Territory Tax Integrated Tax (I) (II)- In any order and in
Eligibility of Input Tax Credit on Lifts/Elevators
Eligibility of Input Tax Credit on Lifts/Elevators This is to apprise you about the recent decision of Madhya Pradesh (‘MP’) Authority for Advance Ruling (‘AAR’) in the case of Jabalpur Hotels Private Limited (Order No. 10/2020). The AAR was dealing with the question on
Filing Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal
Filing Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal 1. What is Form GSTR-4 Annual Return: Ans. Form GSTR-4 (Annual Return) is a yearly return to be filed once, for each financial year, by taxpayers who have opted for composition scheme, for any
Note on Refund Under GST
Note on Refund Under GST List of Permissible/Allowable Refunds Refund of unutilized input tax credit (ITC) on account of exports without payment of tax; Refund of tax paid on export of services with payment of tax. Refund of unutilized ITC on account of supplies made to SEZ
Principle Governing Attachment of Property Under Section 83 CGST Act, 2017
Principle Governing Attachment of Property Under Section 83 CGST Act, 2017 Section 83 of Central Goods & Services Act, 2017 (hereinafter called CGST Act) says that Commissioner is of the opinion that any proceedings are pending under any of the following Sections of the CGST Act. a) Any proceedings under Section 62 covering
Annual return for FY 2018-19
Annual return for FY 2018-19 – Quick recap and important points It is time to move on from the blues of Covid and lockdown. Annual return for FY 2018-19 is due for filing. You may have lost all the memory due to lockdown. Here we have
CA Shafaly GirdharwalPrinciples of Classification
Principles of Classification Under indirect tax laws, classification is the categorization of goods and services crucial to ascertain whether a subject matter is eligible to tax, exemption, rate of tax, etc. Classification of goods or services is a complex procedure of ascertaining whether goods or
GST ‘Intermediary’ Services
GST ‘Intermediary’ Services Agent – Positive List regime Agent – Evolution! “Commission Agent” • Not. No. 13/2003 dated 20.06.2003 to exempt ‘Commission Agent’ services • Explanation.– For the purposes of this notification, “commission agent” means a person who causes sale or purchase of goods, on
GST Ready Reckoner for CBIC field Officers 2020: CBIC
GST Ready Reckoner for CBIC field Officers 2020 Duties, functions, and responsibilities of proper officer Best practices for revenue monitoring & augmentation under GST Part – I Functions, Responsibilities And Work Ecosystem Chapter I Proper Officer – Functions & responsibilities 1. Administration: Provisions under the
Detail analysis of GSTR-1 under GST Model Law, Draft GST returns rules and draft GST return formats
Dear Learners We have compiled this article for detailed knowledge of GSTR-1 required to be filed under section 25 of GST Model Law.
CA Shafaly GirdharwalAlcohol-Based Hand Sanitizers: A Panorama
Compendium Amid the ongoing debate over goods and services tax (GST) rate on hand sanitizers, the Goa bench of the GST Authority of Advance Ruling (AAR) has held that the alcohol-based hygiene product will attract 18 percent GST. It added that its classification as an essential commodity cannot be a criterion