TDS ON GST
TDS is one of the ways to collection of tax at the source under which certain percentage of amount is deducted by a recipient at the time of making payment to the supplier.
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The Roving Squad and Investigation Department under GST
The Roving Squad under the Goods and Services Tax (GST) Act is primarily a special enforcement team responsible for conducting inspections and checks on goods in transit to ensure compliance with the provisions of the CGST Act
Intermediary Services
Intermediary services have long been a subject of discussion and debate, particularly regarding why their place of supply is determined by the location of the supplier and whether services provided to a recipient outside India qualify as exports or fall under intermediary services.
Standardization of GST First Appeal proceedings
GST in India has subsumed most of the indirect taxes levied by both Central and State Governments. Under GST, the taxpayers must obtain separate registration in each State where they operate.
Goods and Services Tax (GST): A Comprehensive Guide
Goods and Services Tax (GST) is one of the most significant tax reforms in India. It was introduced on 1st July 2017 to replace multiple indirect taxes with a single tax system.
GST ON JOINT DEVELOPMENT AGREEMENTS AND CONTRUCTION SERVICES
Goods and Services Tax (GST) has impacted many sectors in the economy including the real estate section. One of the important aspect of real estate transactions is Joint Development Agreements (JDA) where Land owners and developers join hands for construction of Projects.
An Analysis & Unsung View of Composition Levy under GST
An analysis of Sec. 10 of the CGST Act, 2017 & its related Notifications: –
GST Challenges: Unjustified ITC Denial for Genuine Taxpayers
The Goods and Services Tax (GST) was introduced in India with the aim of simplifying indirect taxation, ensuring seamless credit flow, and reducing tax evasion. However, despite its objectives, genuine taxpayers often find themselves trapped in unnecessary legal and financial complications.
Composition Scheme of GST
The Goods and Services Tax (GST) in India has introduced the Composition Scheme as a simplified taxation option for small taxpayers. This scheme aims to reduce the compliance burden and make taxation easier for businesses with a lower turnover.
ITC ELIGIBILITY ON FOC PROMOTIONAL GOODS VS GIFTS
It is a general practice in many industries to distribute carry bag, table calendar, wall calendar, dairy, leather bags, book labels, shirts, pants, sweaters, bags, etc. to its customers, distributors, retailers, employees, etc.