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Vishal

Latest Posts by Vishal

National Appellate Authority for Advance Ruling under GST

August 23, 2019 4362 Views 0 comment Print

Constitution of National Appellate Authority: The National Appellate Authority shall consist of— (i) the President, who has been a Judge of the Supreme Court or is or has been the Chief Justice of a High Court, or is or has been a Judge of a High Court for a period not less than five years; […]

GST impact on expiry of drugs and medicines

August 19, 2019 23511 Views 3 comments Print

Drugs and medicines are classified as goods in GST as it involves selling of drugs and medicines from one to another in a systematic chain i.e. Manufacturer sells to Wholesaler and wholesaler to retailer on an Invoice/bill of supply. Such goods have a defined life term which is normally referred to as the date of expiry. Goods which have crossed their date of expiry are returned back to the manufacturer, on account of expiry, through the supply chain.

Provisions related to Casual Taxable Person in GST

January 14, 2019 33303 Views 2 comments Print

Article explains Who is casual taxable person, Registration of Casual Taxable Person in GST, Application for registration by Casual Taxable Person in GST, Advance Payment of tax by Casual Taxable Person Validity of registration of Casual Taxable Person, Refund by Casual Taxable Person, Input tax credit to Casual Taxable Person and Clarifications of issues under […]

Provisions of E-way Bill under GST

January 14, 2019 24294 Views 5 comments Print

Article explains Persons required to generate E-way Bill, Primary responsibility of generating e-way bills, E-way bill in case of Supply of goods by unregistered person to unregistered recipient, Goods exempted from e-way bill requirement, Threshold limit for generating e-way bill, Validity period of e-way bill, E-way bill in case of Movement of goods for shorter […]

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