CBIC warn for mismatch in GSTR 3b and GSTR 1: This is an important communication related to mismatch in GSTR 3b and GSTR 1. CBIC has released a caution via circular No.Circular No. 89/08/2019-GST. Table no. 2 of GSR 3b is required to be filled
A Brief Analysis of Hon’ble Supreme Court ruling on ‘Non-appearance of Counsel’ as a ground for Adjournment W.R.T. to Goods and Services Tax Law Recently Hon’ble Supreme Court in the case of RAM SIROMANI TRIPATHI & ORS. vs. STATE OF U.P. & ORS. (Civil Appeal
Analysis of the provisions of interest on late payment of GST After 31st meeting of the GST Council, it has been published on 22nd December, 2018 that the council has principally approved to amend section 50 of the CGST Act to provide that interest should
A note on Foreign Jurisprudence on Concept of Composite Supply (Section 2(30) of GST Act) Foreign Jurisprudence on Concept of Composite Supply.As we may be aware that the Goods and Services Tax law contains in it various facets which are adopted (or adapted) from the
Analysis of new provisions of ITC for a motor vehicle: Some modifications in this entry were in demand. Bad drafting of earlier provision was leading to following confusions. Whether the input tax credit of motor vehicles will be available or not. ITC of some disputed
CGST Amendment Act 2018 webinar: Dear All We are organising a 2 days webinar for discussion on all clauses of CGST Amendment Act 2018. It will contain 2 sessions of 2 hrs each. In this webinar all clauses of CGST amendment Act will be discussed
Impact of GST on Promotional Schemes/Free for Sampling, Donation etc Generally promotional schemes given on sale to attract/penetrate customer base or market. Basically it is marketing strategy. It includes different type of discount, incentives on buying, giving vouchers etc. Under GST giving promotional schemes may result into
GST Implications on Transfer of Development Rights in Real Estate Projects: THE CONCEPT of transfer of development rights The landowner transfers his development right over a piece of land to the builder/ developer for consideration to be received in the form of construction services. The
download pdf on analysis of changes in CGST Act CGST Amendment Act
Important changes by CGST Amendment Act 2018: Dear all We have compiled the section wise analysis of CGST Amendment Act 2018. This Act has introduced many important changes into CGST Amendment Act. Most of the provisions of this Act are applicable from 1st February 2019. Provisions
