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A Note on Order of utilization of Input Tax Credit
Order of Utilization as per Section 49(5) from 01.07.2017 to 31.01.2019: – utilization of input tax credit in GST is discussed in this article.The amount of input tax credit available in the electronic credit ledger of the registered person on account of–– (a) the integrated
Original copy of order of AAAR on IIM
On 1st March 2019, the AAAR of the West Bengal has given the order on IIM Calcutta regarding, whether the IIM is educational institute or not. Let view the order of AAAR on IIM: Order: The Appeal has been filled by the Assistant Commissioner, Joka
Clause by clause analysis of GSTR-9
Introduction: The purpose of this article is to provide comprehensive analysis of GSTR-9. It starts with discussion on basic legal provisions. Then it provides some “Important aspects of GSTR-9” . It further discusses the structure of GSTR-9 and then takes up clause by clause analysis.
How GST interest notices causing hardship
Introduction GST interest notices are causing hardship on taxpayers. Bulk notices are issued by the department post Megha technologies Judgement. GST interest noticesProvision related to eligibility of input tax credit in CGST Act: Section 16 (2) of CGST Act provides for the basic conditions
CA Shafaly GirdharwalRecent Changes in Real Estate
Opportune Time for Builders & Officials to Enrich Gracefully Changes in Real Estate: Confusions Galore – Common Man @ Mercy In the recent times there are Headline News and Flashes in many Electronic Media about GST rate slash to just 1% & 5% from
S N PanigrahiGST on Outsourcing of Export Services
In case an exporter of services outsources a portion of the services contract to another person located outside India, what would be the tax treatment of the said portion of the contract at the hands of the exporter? Let’s in this article discuss the GST on
S N Panigrahi3 steps to follow before you file GSTR -9
This article is all about things you should do before you think of filling GSTR 9. Don’t just jump to file GSTR 9. First follow these 3 simple steps and then go to filling GSTR 9. 1. Matching “TAX AS PER 3B = TAX AS
Notes on GSTR-9A is continue. dt.6.5.2019.
Now all the entries that were auto-filled in relevant fields of different tables of Form GSTR-9A, based on filed Form GSTR-4, would be auto-populated in the respective sheets in the Offline tool. Next, you need to add or edit table –wise details in the worksheet,
GST FAQ’s on real estate download PDF
GST FAQ’s on real estate as released by CBIC: These GST FAQ’s on real estate issues are drafted for taxpayers. There are so many changes in real estate in recent time. These FAQ’s are to address them. Download the GST FAQ’s on real estate download PDF,
Bhutan GST things you must know – May 2019
Following is the book about Bhutan GST. It covers all major portions related to Bhutan GST. 1. Basics of indirect taxation Taxes are typically a key source of revenues for Governments across the world. Taxes can be ‘direct’ taxes or ‘indirect’ taxes. 1.1 Direct Tax
Annual Return for Composition Scheme- GSTR-9A
What is composition scheme? A composition dealer is required to file GSTR-9A. They are covered by section 10 of CGST Act.Composition Scheme is a simple and easy scheme under GST for Small Taxpayers especially beneficial for B2C businesses. This scheme can be opted by any
S N PanigrahiChanges in Income Tax Returns AY 2019-20
This presentation on Changes in Income Tax Returns AY 2019-20 has been prepared for academic use only for sharing knowledge on the subject. Change in e-filing mode Compulsory e-filing w.e.f. AY 2019-2020, only individuals with age > 80 years can now file paper return in