Supply to SEZ under GST

Supply to SEZ under GST Post implementation of GST i.e. from 1st July, 2017, supplies made to and supplies made by a Special Economic Zone (SEZ) shall be treated as an inter-state supply and the levy of IGST is attracted…

Zero Rated, NIL, Exempted and Non-GST Supply

Zero Rated, NIL, Exempted and Non-GST Supply The terms zero rated, nil rated, exempted and non-taxable supply under GST have always been misused and misinterpreted. There has always been confusion regarding the said terms and the said confusion still prevails…

Employee Reimbursement under GST

Employee Reimbursement under GST With implementation of GST, lot of confusion has prevailed regarding taxability of transactions between employee and employer and applicability of reverse charge mechanism on such transactions. In this article, we look at the applicability of GST…

GST Tenancy Rights

GST Tenancy Rights Tenant-right is a term in the common law system expressing the right to compensation which a tenant has, either by custom or by law, against his landlord for improvements at the termination of his tenancy. The transfer…

Job Work under GST

Job Work under GST Simple concept of job work is that principal manufacturer would send inputs or capital goods, under intimation and without payment of tax to a job worker and if required, goods are further sent from one job…

GST AAR on Canteen Services

GST AAR on Canteen Services The Authority of Advance Ruling (AAR) in Kerala had passed an advance ruling clarifying that GST would be applicable to payments made by an employee of a company towards canteen expenses. This advance ruling is…

GST State Codes

GST State Codes GST is a single indirect tax form for the whole country making the Indian market unified.  In the process of GST migration or while obtaining new GST registration, the businesses would receive a 15 digit provisional ID…

GSTR 1, GSTR 2 and GSTR 3 Return Due Date Extended

GSTR 1, GSTR 2 and GSTR 3 Return Due Date Extended The Government extended the due date for filing GSTR 1, GSTR 2 and GSTR 3 return to help businesses comply with the new regulations. Prior to the announcement, GSTR…