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Ca Prakhar Gupta

Latest Posts by Ca Prakhar Gupta

Supply of pure food items from sweet shop-cum-restaurant treated as supply of service at 5% rate of tax without ITC: AAR

December 13, 2018 3798 Views 0 comment Print

GST AAAR of M/s Kundan Misthan Bhandar observed by Uttarakhand APPELLATE AUTHORITY FOR ADVANCE RULING

Online Utility for filing GST Annual Return likely to be operational by January 31, 2019

December 13, 2018 2505 Views 1 comment Print

The Government of India vide its Order No. 1/2018 – Central Tax dated December 11, 2018 has issued an order for extension of due date for filing of annual return i.e. Form GSTR-9 to March 31, 2019. Further it also states that the electronic system for furnishing of Annual Return i.e. Form GSTR-9 is likely to be […]

Brief Analysis of E-Way Bill Rules under GST Regime

September 24, 2017 3810 Views 0 comment Print

E-Way Bill Rules notified vide Rule 138 of Central Goods and Services Tax Rules, 2017 through Notification 27/2017 dated 30-08-2017. E-Way Bill Rules are applicable to a registered person who causes movement of goods. It means the E-Way Bill Rules are not applicable to: -Unregistered Person -Where no movement is involved. Comments: 1. As per […]

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