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Ca. Singhal Ankit

Latest Posts by Ca. Singhal Ankit

Composition on Service Sector in GST

April 5, 2019 18423 Views 6 comments Print

Eligibility & Registration under GST Composition Scheme of Service Providers- As Explained in  Service Provider having Turnover in preceding year upto 50 Lakh is eligible to opt for Composition Scheme.

Input Tax Credit Under GST: Section 49A & 49B with Rule 88A

April 5, 2019 55443 Views 9 comments Print

UTILISATION OF INPUT TAX CREDIT – Section 49A & 49B read with Rule 88A of CGST ACT. CGST Amendment Act 2018 insert two new sections Section 49A & 49B containing new order of set off of GST liability (from 1st Feb 2019). Prior to this Section 49(5) of CGST Act contains manner of utilization of […]

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