CA Dr Arpit Haldia

What holds for passing of Bill on GST in Rajyasabha

Goods and Services Tax - In this article I would be throwing light on the process required for approval of GST Bill by Loksabha and Rajyasabha and ratification by State Legislatures. The all important session of Loksabha and Rajyasabha is in progress and 122nd Constitutional Amendment Bill would be again placed before the house for its approval. ...

Read More

Liability to register & pay GST under e-Commerce business models

Goods and Services Tax - Classification of Various Business Models under E-Commerce as Electronic Commerce Operator, Aggregator or otherwise-I had classified general activities of E-Commerce portals under the following two broad categories as E-Commerce platforms engaged in or facilitating buying or selling of goods and E-Commerce platforms engaged in providing o...

Read More

‪Key Terms in Draft GST Law for E-Commerce Platforms

Goods and Services Tax - In this articles I have analysed Key Terms in Draft GST Law for E-Commerce Platforms engaged in providing or facilitation of services, which includes what is meant by branded services, aggregator and brand. ...

Read More

Business models under E-Commerce Platforms & impact in GST

Goods and Services Tax - In this update I have discussed various business models under which E-Commerce portals engaged in or facilitating buying or selling of goods or engaged in providing or facilitation of services work....

Read More

Key Takeaways from definition of e-Commerce in Draft GST Law

Goods and Services Tax - In this update, I have attempted to discuss definition of electronic commerce comprehensively, keeping in background technical terms used in the definition. The definition assumes importance as the entire taxation of the electronic commerce sector in general and also as aggregator or electronic commerce operator under GST is based upon th...

Read More
Sorry No Post Found
Sorry No Post Found
Sorry No Post Found

Recent Posts in "CA Dr Arpit Haldia"

What holds for passing of Bill on GST in Rajyasabha

In this article I would be throwing light on the process required for approval of GST Bill by Loksabha and Rajyasabha and ratification by State Legislatures. The all important session of Loksabha and Rajyasabha is in progress and 122nd Constitutional Amendment Bill would be again placed before the house for its approval. ...

Read More

Liability to register & pay GST under e-Commerce business models

Classification of Various Business Models under E-Commerce as Electronic Commerce Operator, Aggregator or otherwise-I had classified general activities of E-Commerce portals under the following two broad categories as E-Commerce platforms engaged in or facilitating buying or selling of goods and E-Commerce platforms engaged in providing o...

Read More

‪Key Terms in Draft GST Law for E-Commerce Platforms

In this articles I have analysed Key Terms in Draft GST Law for E-Commerce Platforms engaged in providing or facilitation of services, which includes what is meant by branded services, aggregator and brand. ...

Read More

Business models under E-Commerce Platforms & impact in GST

In this update I have discussed various business models under which E-Commerce portals engaged in or facilitating buying or selling of goods or engaged in providing or facilitation of services work....

Read More

Key Takeaways from definition of e-Commerce in Draft GST Law

In this update, I have attempted to discuss definition of electronic commerce comprehensively, keeping in background technical terms used in the definition. The definition assumes importance as the entire taxation of the electronic commerce sector in general and also as aggregator or electronic commerce operator under GST is based upon th...

Read More

Analysis of terms in definition of Electronic Commerce in GST Draft Law

In this update, I have attempted to discuss those term used in the definition of Electronic Commerce. Though, they are technical terms and it’s hard to understand them without having specialized knowledge but since they form part of the definition of e-commerce, a brief introduction of the same is required to have a better understanding...

Read More

Electronic Commerce & Operator under Draft GST Law & OECD Guidelines

In this update I would be discussing briefly about the definition of Electronic Commerce, Electronic Commerce operator under Draft GST Law and definition of Electronic Commerce under OECD Guidelines....

Read More

Registration Procedure under GST for E-Commerce

In this series of updates on registration procedure under GST, I would be discussing in detail, specific provisions under Draft GST Law applicable on E-Commerce Sector. But before discussing the draft GST law, it would be appropriate here that if we first discuss the background of the issues faced by E-Commerce Sector under the present ta...

Read More

Draft GST: Registration of dealers doing Inter State Supplies

In this article I have shared my views on Registration requirement in GST for persons engaged in making Inter-State supply alongwith Intra State Supply having offices in single or multiple States. ...

Read More

Draft GST: Registration of dealers in Local or Within State supplies

In this update, I have taken the simplest of examples for registration requirements under draft GST Law, of a person who is only making local or within State supplies of Goods and/or Services. The conditions regarding person making Inter-State Supplies of goods and/or services is different and as we would go forward we would be taking oth...

Read More
Page 1 of 3123

Browse All Categories

CA, CS, CMA (3,401)
Company Law (3,300)
Custom Duty (6,465)
DGFT (3,371)
Excise Duty (4,011)
Fema / RBI (3,191)
Finance (3,348)
Income Tax (24,682)
SEBI (2,686)
Service Tax (3,273)

Search Posts by Date

June 2017
M T W T F S S
« May    
 1234
567891011
12131415161718
19202122232425
2627282930