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Ca Mrinal Garg

Latest Posts by Ca Mrinal Garg

Basics To GST Implication In Real Estate Services Relating to Residential & Commercial Apartments From 01.04.2019

May 13, 2020 37251 Views 1 comment Print

Through this scheme government has made efforts for revival of real estate sector by lowering the GST rates as it will lower the prices of apartment thereby increasing the purchasing power of the common man. Hopefully government meets its objectives through this scheme.

Refund Under Inverted Duty Structure – Analysis

May 11, 2020 19017 Views 2 comments Print

Section 54 of CGST Act 2017 provides various mechanism to the taxpayer under which they can claim REFUND of the INPUT TAX CREDIT (ITC) they had paid on the purchase of their supplies and otherwise also. > PROVISION As per explanation 3 to section 54 the registered person may claim refund of any unutilised input […]

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