Guidance Notes on Supply of Goods and Services by E-Commerce Operators under GST Scenario 1. Definition of Electronic Commerce and E-Commerce Operator under GST. According to Section 2(44) of CGST Act, 2017, ‘Electronic Commerce means the supply of goods and services or both, including digital products over digital or electronic network’. An activity of buying […]
Analysis of Amendment To CGST Act, 2017 which came in Force From 1st January, 2022 Here with I am providing summary along with analysis of such amendments as below for better understanding to our tax fraternity. Also Read: Notification No. 39/2021–Central Tax [S.O. 5328(E)] 21/12/2021 S. No. Amendment to Section Clause as per Finance Bill […]
I have received suggestions to prepare an article on ‘Audit conduct by the GST Department’ under Section 65 of CGST Act,2017. I have covered the following topics on Audit conducted by GST officer under Section 65 of CGST Act,2017 for your easy reference and prepare records to be submitted to the GST audit officer to […]
Author compiled Advance Rulings of KERALA State from July 2017 to July 2021. Author compiled such rulings as per upload by Kerala State GST authority in their State GST Site. Kerala State Advance Rulings Authority have uploaded rulings year wise as below: 2017: NIL, 2018: 22 Rulings, 2019: 36 Rulings, 2020: 17 Rulings and 2021: […]
Recently I have complied Notifications under Central Tax, Central Tax (Rate), IGST Tax, IGST Tax (Rate), UTGST Tax, UTGST Tax (Rate), Circulars on Compensation cess and Ordinances, Orders, Instructions under CGST Act, Press Releases under CGST Act,2017 from 01/07/2017 to 31/07/2021 at one place along with link provided by GSTN site to refer original Notifications, […]
I have preparing an article on Treatment of services provided to Government, Local Authorities etc. under GST Scenario. Even after 4 years completed, we have some doubts on if a person or organization provided services to Government or Local Authorities GST is applicable or not. If applicable on what services are liable to pay GST […]
I have prepared an article on Treatment of Leasing services of Machinery, Godowns and where houses services provided to Agricultural Sector Under GST. Some of colleagues are raised certain questions on this aspect. So, I am trying to clarify their doubt through this article at my best of knowledge. This article only for education purpose […]
I have received queries relating to services provided to Agricultural Sector, whether GST is applicable or exempted from our professional friends. So, I am trying to give clarification through this article ““Treatment of services relating to Agricultural Sector under GST” at my best of knowledge. Here we come to know about some important terminology mentioned […]
I have received queries from our colleagues on if a business men has transferred his business as a going concern, How can treat such transfer of business as a going concern under GST. So, I am trying to explain how to treat such transaction as a going concern and what is tax impact under GST […]
Under GST scenario supply of labour services is also an important issue. Prior to GST certain Supply of Labour Services were taxable under the Service Act, After introduction of the Goods and Services Tax Act,2017, most of the Supply of Labour Services are taxable. So, we have to know how to handle Supply of Labour Services […]
