Tag: Featured

Part-4 Definition of Services in GST

In this presentation, we have discussed about definition of services and why lawmakers intended it to be broad based and having a wide amplitude.. We have also discuss definition of money and securities.. One of the most interesting part is how lawmakers have thought of including immovable property in the Tax Net of GST but refrained from doing so and to reconsidered After the expiry ...

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Part-3 Definition of Goods

Definition of goods in GST. The Discussion becomes imperative since first an activity or transaction has to fall under goods or services and then only it would be classified as Supply under the provisions of the Act.. We would be taking up the definition of Services Next alongwith whether immovable property are services in GST and what is covered under the purview of money and ...

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#Case 114: Whether Transitional Credit is a vested right!

Whether Transitional Credit is a vested right-Two Recent Judgement by Himachal Pradesh High Court and Rajasthan High Court and Story unfurls itself The question whether Transitional Credit is a vested right or not has been a matter of litigation and seems that the dust would not be settled in the very near future. We have plethora of judgements in recent months Adfert Technologies Pvt. Ltd. ...

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Discount and Incentive-Circular No. 105/2019-GST Dated 28th June 2019-Agenda to 37th GST Council Meeting gives an understanding to the reason behind withdrawal of Circular and how it gives a brief overview of what’s coming next in place of withdrawn Circular

Discount and Incentive-Circular No. 105/2019-GST Dated 28th June 2019-Agenda to 37th GST Council Meeting gives an understanding to the reason behind withdrawal of Circular and how it gives a brief overview of what’s coming next in place of withdrawn Circular                                                                                                                                                                   CA Arpit Haldia   Circular No. 105/2019-GST Dated 28th June 2019 which provided clarification regarding treatment of Secondary or Post Sales Discounts was ...

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Rule 86A- “Reasons to be Recorded in Writing”-Inbuilt Safeguard for Protection of Principle of Natural Justice and Balancing Act between Power of the Revenue and Safeguard of Taxpayers Interest

Rule 86A- “Reasons to be Recorded in Writing”-Inbuilt Safeguard for Protection of Principle of Natural Justice and Balancing Act between Power of the Revenue and Safeguard of Taxpayers Interest CA Arpit Haldia Rule 86A was inserted vide Notification No. 75/2019-Central Tax Dated 26th December 2019. Rule 86A provides that proper officer having reasons to believe that credit of input tax available in the electronic credit ...

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Notification No. 23/2017-Central Tax-Interest on Net Liability-Supports contention of Interest payable on Net Liability or Error waiting to be Corrected

Notification No. 23/2017-Central Tax-Interest on Net Liability-Supports contention of Interest payable on Net Liability or Error waiting to be Corrected    CA Arpit Haldia  Notification No. 23/2017-Central Tax extended the date for Filing Form GSTR-3B for the month of July 2017 for registered persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the ...

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GST Compilation to All Relevant Rule, Notifications and Circular-Section-10-Composition levy

GST Compilation to All Relevant Rule, Notifications and Circular-Section-10-Composition levy   CA Arpit Haldia      Relevant Rule Rule Particulars Rule 3 Intimation for composition levy Rule 4 Effective date for composition levy Rule 5 Conditions and restrictions for composition levy Rule 6 Validity of composition levy Rule 7 Rate of tax of the composition levy Rule 11 Separate registration for multiple places of business ...

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GST Compilation to All Relevant Rule, Notifications and Circular-Section-9- Levy and Collection

GST Compilation to All Relevant Rule, Notifications and Circular-Section-9- Levy and Collection CA Arpit Haldia      Relevant Rule-Not Applicable   Relevant Notification- S. No. Notification Heading of Notifications Observation 1.          Notification No. 1/2017-Central Tax (Rate), Dated 28th June 2017, amended by ·         Notification No. 18/2017-Central Tax (Rate), Dated 30th June 2017, ·         Notification No. 19/2017-Central Tax (Rate), Dated 18th August 2017, ·         Notification ...

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GST Compilation to All Relevant Rule, Notifications and Circular-Section 8 of CGST Act, 2017-Tax liability on composite and mixed supplies

GST Compilation to All Relevant Rule, Notifications and Circular-Section 8 of CGST Act, 2017-Tax liability on composite and mixed supplies CA Arpit Haldia    Corresponding Rule-Not Applicable   Relevant Notification-Not Applicable   Relevant Circular-   Classification on Activity of Bus Body Building and Retreading Of Tyres-Circular No. 34/8/2018-GST Dated 1st March 2018   Question-1- Whether activity of bus body building, is a supply of goods ...

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GST Compilation to All Relevant Rule, Notifications and Circular-Section-6 of CGST Act- Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

GST COMPILATION TO ALL RELEVANT RULE, NOTIFICATIONS AND CIRCULAR-SECTION-6 OF CGST ACT- AUTHORISATION OF OFFICERS OF STATE TAX OR UNION TERRITORY TAX AS PROPER OFFICER IN CERTAIN CIRCUMSTANCES   CA ARPIT HALDIA   Relevant Rule-Not Applicable   Relevant Notification   a) Relevant Notification-CGST   S.        No. Notification Particulars 1.          Notification No.39/2017-Central Tax, Dated 13th October 2017 as amended by Notification No.10/2018-Central Tax, Dated 23rd ...

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