GST articles

GST workforce, nay workhorse!

Now that the new tax revolution in the from of Implementation of Goods and Services Tax is going to occupy prime time space from April 2017 (not that it is not being trumpted now), the officers feel neglected not (only) because they were not consulted but because they were not taken into confidence all through while coming out with the la...

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Place of Supply of Goods Under GST- An analysis

GST is a destination based consumption tax which is a major departure from existing origin based taxation system. Under destination based taxation system broadly tax will accrue to the location/state which is determined as place of supply under GST....

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Location of Service Recipient and Provider Under GST

Location of recipient of service' means: (i) where a supply is received at a place of business for which registration has been obtained, the location of such place of business; (ii) where a supply is received at a place other than the place of business for which registration has been obtained, that is to say, a fixed establishment elsewhe...

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Works Contracts under GST

During last 5 decades law relating to works contract is driven more by judicial pronouncements & GST is opportunity for legislature to end uncertainty....

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Registration Process Under Model GST Law

As per the Model GST Law Assessee falling under following categories can get themselves registered- A. Mandatory Registration B. Voluntary Registration...

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Composition Scheme Decoding KVAT Act, 2003 to Model GST Law

In this article we have tried to give an idea to the reader about the differences between KVAT Act, 2003 and Model GST law released by the Ministry of Finance for public comments on 14th June, 2016....

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Registration under Model GST Law- Analysis of Proposed Law

In this article, provisions relating to Registration under GST as given (Draft) Model Goods and Services Act, 2016 and Draft Registration Rules are presented....

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Remove Private Ownership from GSTN or will file PIL: Swamy

Senior BJP leader Subramanian Swamy declared on Twitter that if government not removes private companies from Goods Services Tax Network (GSTN) than he would go ahead with a Public Interest Litigation (PIL) against the Central Government. Swamy tweeted on his twitter Handle @Swamy39 that, he will wait till October 31 for the government t...

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Time of Supply of Goods – Present Vs GST – Part 4

The liability to pay CGST / SGST or IGST on the goods or service shall arise at the time of supply as determined in terms of the Model GST Act. The point of time of supply refers to the point of time when an activity attracts the levy of GST in terms of the provisions of section 12....

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Time of Supply and Service under GST

CMA Ramesh Krishnan Major indirect tax reformation is in full swing and it is going to gear up from 1st  April 2017, till now empowered  committee proposals and draft rules and formats and several frequently asked questions has been published by the government to help us to transformation process from the current indirect tax system [&h...

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August 2021