CA Dr Arpit Haldia

What holds for passing of Bill on GST in Rajyasabha

Goods and Services Tax - In this article I would be throwing light on the process required for approval of GST Bill by Loksabha and Rajyasabha and ratification by State Legislatures. The all important session of Loksabha and Rajyasabha is in progress and 122nd Constitutional Amendment Bill would be again placed before the house for its approval. ...

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Liability to register & pay GST under e-Commerce business models

Goods and Services Tax - Classification of Various Business Models under E-Commerce as Electronic Commerce Operator, Aggregator or otherwise-I had classified general activities of E-Commerce portals under the following two broad categories as E-Commerce platforms engaged in or facilitating buying or selling of goods and E-Commerce platforms engaged in providing o...

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‪Key Terms in Draft GST Law for E-Commerce Platforms

Goods and Services Tax - In this articles I have analysed Key Terms in Draft GST Law for E-Commerce Platforms engaged in providing or facilitation of services, which includes what is meant by branded services, aggregator and brand. ...

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Business models under E-Commerce Platforms & impact in GST

Goods and Services Tax - In this update I have discussed various business models under which E-Commerce portals engaged in or facilitating buying or selling of goods or engaged in providing or facilitation of services work....

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Key Takeaways from definition of e-Commerce in Draft GST Law

Goods and Services Tax - In this update, I have attempted to discuss definition of electronic commerce comprehensively, keeping in background technical terms used in the definition. The definition assumes importance as the entire taxation of the electronic commerce sector in general and also as aggregator or electronic commerce operator under GST is based upon th...

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Recent Posts in "CA Dr Arpit Haldia"

What holds for passing of Bill on GST in Rajyasabha

In this article I would be throwing light on the process required for approval of GST Bill by Loksabha and Rajyasabha and ratification by State Legislatures. The all important session of Loksabha and Rajyasabha is in progress and 122nd Constitutional Amendment Bill would be again placed before the house for its approval. ...

Read More

Liability to register & pay GST under e-Commerce business models

Classification of Various Business Models under E-Commerce as Electronic Commerce Operator, Aggregator or otherwise-I had classified general activities of E-Commerce portals under the following two broad categories as E-Commerce platforms engaged in or facilitating buying or selling of goods and E-Commerce platforms engaged in providing o...

Read More

‪Key Terms in Draft GST Law for E-Commerce Platforms

In this articles I have analysed Key Terms in Draft GST Law for E-Commerce Platforms engaged in providing or facilitation of services, which includes what is meant by branded services, aggregator and brand. ...

Read More

Business models under E-Commerce Platforms & impact in GST

In this update I have discussed various business models under which E-Commerce portals engaged in or facilitating buying or selling of goods or engaged in providing or facilitation of services work....

Read More

Key Takeaways from definition of e-Commerce in Draft GST Law

In this update, I have attempted to discuss definition of electronic commerce comprehensively, keeping in background technical terms used in the definition. The definition assumes importance as the entire taxation of the electronic commerce sector in general and also as aggregator or electronic commerce operator under GST is based upon th...

Read More

Analysis of terms in definition of Electronic Commerce in GST Draft Law

In this update, I have attempted to discuss those term used in the definition of Electronic Commerce. Though, they are technical terms and it’s hard to understand them without having specialized knowledge but since they form part of the definition of e-commerce, a brief introduction of the same is required to have a better understanding...

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Electronic Commerce & Operator under Draft GST Law & OECD Guidelines

In this update I would be discussing briefly about the definition of Electronic Commerce, Electronic Commerce operator under Draft GST Law and definition of Electronic Commerce under OECD Guidelines....

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Registration Procedure under GST for E-Commerce

In this series of updates on registration procedure under GST, I would be discussing in detail, specific provisions under Draft GST Law applicable on E-Commerce Sector. But before discussing the draft GST law, it would be appropriate here that if we first discuss the background of the issues faced by E-Commerce Sector under the present ta...

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Draft GST: Registration of dealers doing Inter State Supplies

In this article I have shared my views on Registration requirement in GST for persons engaged in making Inter-State supply alongwith Intra State Supply having offices in single or multiple States. ...

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Draft GST: Registration of dealers in Local or Within State supplies

In this update, I have taken the simplest of examples for registration requirements under draft GST Law, of a person who is only making local or within State supplies of Goods and/or Services. The conditions regarding person making Inter-State Supplies of goods and/or services is different and as we would go forward we would be taking oth...

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Taxation of Builder and Developer in Rajasthan- Part -1

The article is an attempt to provide a detailed overview on the subject but there is a requirement to amend the law to provide clarification about certain key issues and unless otherwise provided in the law, it would only result in litigations and demands being created against the assessee. The law should be clear and unambiguous about th...

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Art of Legal Writing: Impact and Analysis

This article is a humble effort on the given topic as a learner. It is an effort on a subject, which as a part of legal profession; I know is the one of the most important but yet an underrated area known as Legal Writing. Public perceives legal professionals to be good draftsmen. However, it’s a fact that time devoted towards developin...

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Why CGST, SGST and IGST in India and Principle of Subsumation of Taxes

It is a known fact that Dual VAT/GST Model has been sought to be brought in place in India. The common thought of people of the country is that why National VAT/GST has been brought instead of Dual VAT/GST and does the lawmaker’s were not farsighted enough about the option of National GST rather than Dual GST. ...

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GST: All about Fundamentals of Revenue Neutral Rate

If anything has been associated from the starting with Implementation of Goods and Services Tax in India, it has been Revenue Neutral Rate in GST and its Impact. Till today also, if we have to name the biggest hurdle in the implementation of GST in India, it’s the consensus over the Revenue Neutral Rate....

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Detailed Analysis of Draft Business Process for Payments in GST

This article intends to analyse the payment process as proposed through the Business Process Report under the GST. At the outset, it can be said that the proposed payment process has been designed keeping in mind the modern business requirements with a peep into the future....

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Principle of Neutrality in Taxation in GST

In the previous article, it was discussed in detail that what is meant by Principle of Destination and Origin Based Taxation and how they work. In this article I would dwell upon another key aspect of taxation i.e. Principle of Neutrality in Taxation. This principle is one of the key foundation principles alongwith the concept of destinat...

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Threshold limit for Registration under Proposed GST: Analysis

So the dice is finally rolling and it’s expected that it would gather momentum in the coming days. The government has come out with Report of the Joint Committee on Business Processes for GST on GST Registration....

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Can Generator Set be purchased against C Form by a Goods Manufacturer

One of the very common question being raised by the manufacturers is whether generator set can be purchased against C form by them. The article covers the specific situation of manufacturers purchasing generator set against C form. ...

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GST- Origin & Indian Model of Destination Based Taxation

The fact that GST is destination based taxation is widely acknowledged. India would be implementing Dual GST which would be CGST and SGST and Inter State Transactions would be governed by IGST which would be equal to CGST and SGST. ...

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Historical Background for implementation of GST in India

Goods and Services Tax i.e. GST has been in the news for numerous reasons during the last decade be it the game changing concept in the history of Indian Economy or which GST Approach should be preferred i.e. common GST or Dual GST or whether Indian political system has the required will and common approach for implementation of GST and d...

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Principle of Common Parlance Test for classification of goods for Levy of Tax under Sales Tax Law

Common Parlance Test is the most common test used for classification of goods for Levy of Tax under Sales Tax Law. The test has been commonly referred to by the Courts in their judgements. While analysing classification of goods for the purpose of levy of tax, some of the questions and factors which come into the mind are as follows:...

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Levy of Penalty & Factors affecting Levy of Penalty including Nature of Offence, Mens Rea & Bona fide belief

Longstanding and never ending has been the debate regarding what is penalty and whether mens rea is an essential ingredient in levy of penalty or bonafide belief that what was being done was correct would hold good and save the offender from penalty. Over the years the law has evolved and Courts of Law have tried to lay down a law providi...

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VAT liability of builders & developers for the period 01.04.2014 to 13.07.2014 in Rajasthan

In my opinion, in the present scenario collection of taxes from builders and developers in the State of Rajasthan for the period between 1st April 2014 to 13th July 2014 would not be valid proposition as analyzed on the basis of principles laid down by Hon’ble Apex Court and Punjab and Haryana High Court....

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Allowability of Input Tax Credit under Rajasthan Value Added Tax Act 2003

Recently there have been a slew of decisions on the matter of allowability of Input Tax Credit by various High Courts including Hon’ble Rajasthan High Court and Rajasthan Tax Board. This article aims to critically analyse the effect of recent judgments in terms of provisions of Rajasthan Value Added Tax Act 2003 and earlier judgments re...

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