Table of Contents Introduction:What is decided in case of Srijan reality (p) limited for reimbursement of electricityWhat will be the Impact of Srijan reality decision on GST treatment of reimbursement of electricity expenses? Introduction: Reimbursement of electricity is a service for the purpose of
Table of Contents Order of Utilization as per Section 49(5) from 01.07.2017 to 31.01.2019: – A new law on GST set-off w.e.f 01.02.19 to 31.03.2019: – The new order of utilization w.e.f 01.04.2019: – Clarification in respect of utilization of input tax credit under GST by
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
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.
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
Table of Contents Opportune Time for Builders & Officials to Enrich GracefullyMultiple Schemes – Multiple RatesMultiple Definitions / AbbreviationsMultiple Notifications for Changes in Real EstateBuilders too Undecided to Opt for the New SchemeConfusing Transitional Provisions of the Input Tax CreditTDR, FSI, long term lease
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
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. Table of Contents 1. Matching “TAX AS PER 3B
Table of Contents What is composition scheme?Which annual return a composition dealer is required to file?What is the GSTR-9A?Who needs to file Form GSTR-9A ?Is it mandatory to file Form GSTR-9A?What are the Pre-conditions for Filing Form GSTR-9AWhat is Filing Process of GSTR-9A?Do I need to
Table of Contents GST FAQ’s on real estate as released by CBIC:Q.1 What are the rates of GST applicable on the construction of residential apartments?2. What is an affordable residential apartment?3. What is an on-going project?4. Does a promoter or a builder has option to
