Explore the legal framework for GST inspections at unregistered persons’ premises, focusing on compliance and departmental procedures.
Explore GST implications for health care services, including exemptions, criteria for classification, and key cases affecting taxation.
Unregistered persons’ generally comprises of SME’s category. Their aim is always to reach to the next level of entrepreneurship world. Due to the exemption criteria set for different states, they are not registered under GST Act.
Explore the intricacies of ISD and Cross Charge in GST with CA Sagar V Shah. Delve into Circular No. 199/11/2023-GST, dissecting the taxability of internally generated and third-party services. Gain insights into the nuances, including the treatment of salary costs and the distribution of ITC. Unravel the complexities to make informed decisions in your business. Contact CA Sagar V Shah for expert advice. Disclaimer: This content is for informational purposes only and not professional advice.
Explore the concept of Call Book as a defense against GST litigation. Learn how leveraging Section 75(11) can strategically pause proceedings during pending appeals, offering potential advantages for taxpayers.
A recent Kerala AAR (ADVANCE RULING No. KER/33/2019 dated 01/03/2019) in case of Kerala Forest Development Corporation Ltd. (hereinafter referred as applicant company) has added fuel to the (already burning) fire pertaining to composite and mixed supplies. Fact of the case stands as : Applicant company was providing tour packages to promote eco tourism in […]
Two new sections via amendment of CGST Act have changed calculations for set off of ITC alongwith empowerment for manner and utilisation of ITC in future. The same are reproduced below for your reference : “49A. Notwithstanding anything contained in section 49, the input tax credit on account of central tax, State tax or Union […]
