Follow Us :

CA Dr Arpit Haldia

Latest Articles


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 ratifica...

July 30, 2016 24647 Views 0 comment Print

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 classifi...

July 25, 2016 25493 Views 0 comment Print

‪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 servi...

July 23, 2016 25192 Views 0 comment Print

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 sellin...

July 20, 2016 25333 Views 0 comment Print

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 ter...

July 18, 2016 22126 Views 1 comment Print


Latest Posts in CA Dr Arpit Haldia

What holds for passing of Bill on GST in Rajyasabha

July 30, 2016 24647 Views 0 comment Print

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.

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

July 25, 2016 25493 Views 0 comment Print

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 or facilitation of services. The detailed analysis vis-a-vis two broad categories and further sub-categories is as follows:

‪Key Terms in Draft GST Law for E-Commerce Platforms

July 23, 2016 25192 Views 0 comment Print

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.

Business models under E-Commerce Platforms & impact in GST

July 20, 2016 25333 Views 0 comment Print

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.

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

July 18, 2016 22126 Views 1 comment Print

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 this definition only.

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

July 15, 2016 22705 Views 0 comment Print

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 of the definition

Electronic Commerce & Operator under Draft GST Law & OECD Guidelines

July 14, 2016 21961 Views 0 comment Print

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.

Registration Procedure under GST for E-Commerce

July 11, 2016 22479 Views 0 comment Print

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 taxation structure

Draft GST: Registration of dealers doing Inter State Supplies

July 9, 2016 28175 Views 1 comment Print

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.

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

July 7, 2016 6145 Views 0 comment Print

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 other categories of persons and other complicated situations as well.

Search Post by Date
March 2024
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031