Amendment through Notification no.92, 94 dated 22.12.2020
Debit Note is delinked from its original invoice for the purpose of claiming Input Tax Credit (ITC) u/s 16(4) of…
Category: GST Article
Gist of GST Articles
Optional Tables in GSTR-9 & 9C for F.Y. 2019-20
As per section 44(1) of CGST Act, 2017, every registered person shall furnish online an annual return for every financial…
Rule 36(4) of CGST Rules, 2017
Rule 36 of CGST Rules, 2017 was amended vide Notification No. 49/2019-Central Tax dated 09.10.2019 to insert sub-rule (4) as…
Section 143 of CGST Act, 2017-Whether mere activity of sending goods by principal to job worker without opting for the procedure laid down in section 143 can be treated as supply; Without such activity falling within the scope of supply under section 7 of CGST Act, 2017, whether principal can be asked to send the goods against payment of tax in absence of any deeming provision in section 143 to treat the activity of sending the goods as deemed supply
Authored by, CA Dr. Arpit Haldia Introduction to Section 143 of CGST Act and the option to send the goods…
ATTACHMENT OF PROPERTY – UNDER INDIRECT TAX LAWS
This article is also published in Excise Law Times- Vol-374-dated 15-11-2020 “Attachment” is a legal process being exercised by the…
Assessing Officer shall examine the taxpayer’s contention before issuing an order – Held by the Appellant Authority
Article by, CA Anita Bhadra, Mumbai 1. The Appellate Authority GST, AP in re of Sri Kali Krishna Industries held…
List of Notifications issued by CBIC on 10.11.2020
Notification no.81/2020-CT dated 10.11.2020 In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of…
Is coupon sale a tale with a missing tail in GST?
Article by, K Srinivasan HAS anyone faced problems of Taxability of Coupons/Gift cards/Vouchers given by bankers to company or by…
End of Litigation on Issuance of ‘C’ Forms – In the GST Regime
This article is also published in Taxmann, www.taxmann.com ‘C’ Form is a physical document used to issue by the Sales…
Input Tax Credit under Section 16 (2)– The Etymology of Double…
Input Tax Credit under Section 16 (2) The Etymology of Double/Triple Jeopardy (???) Informally, it is called the “Double Whammy”…