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Yogesh Garg

Latest Posts by Yogesh Garg

Section 129 & Section 130 of CGST Act, 2017 – A Detailed Analysis

February 28, 2023 49248 Views 1 comment Print

Explore a comprehensive analysis of Sections 129 & 130 of the CGST Act, 2017. Understand the provisions, rules, and procedures for detention, seizure, and release of goods and conveyances.

A Detailed Analysis on Credit (Including Commercial/ Financial) & Debit Note under GST

June 27, 2020 118152 Views 6 comments Print

♦ Meaning of Credit Note & Debit Note – Section 2(37) of CGST Act,unless the context otherwise requires, – “credit note” means a document issued by a registered person under Sub-Section (1) of Section 34; – Section 2(38) of CGST Act,unless the context otherwise requires, – “debit note” means a document issued by a registered person under […]

Composition Scheme Under GST – A Detailed Analysis

May 19, 2020 41838 Views 6 comments Print

1. The composition scheme under GST is optional and alternative method specially designed for the small taxpayers whose turnover is up to 1.5 Crore (Increased from Rs. 1 Crore) & (Rs. 75 Lacs in case of few states) and the main reason is to reduce the compliance cost (less returns, maintaining books of account & […]

Goods Transport Agency (GTA) under GST – A Critical Analysis

April 21, 2020 48075 Views 4 comments Print

♦ Goods Transport Agency (GTA) under GST – A Critical Analysis – ‘goods transport agency‘ means any person who provides service in relation to transport of goods by road and issue consignment note, by whatever name called;” – Services by way of transportation of goods (Heading 9965): By Road except the services of: – A […]

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