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Tax Amicus: November 2018

Reversal of credit on write-off under GST – Open issues By Nirav S. Karia & Nivedita Agarwal CGST Act provides for specific situations where input tax credit of the GST paid cannot be availed. One of

Tax Amicus: October 2018

TDS under GST law – Certain issues By Tushar Mittal Recently, the provisions relating to deduction of tax at source (TDS) under GST law have been made effective. The article in this issue of Tax Amicus

Tax Amicus: September 2018

Preparing for GST Audit & Annual Returns By Amandeep Singh The new tax regime has already completed its first anniversary and the first financial year i.e. FY 2017- 18 post implementation of GST has

Tax Amicus: August 2018

Due to multi-rate structure in India, taxpayers face a peculiar problem when the final product attracts lower GST while the inputs/input services are liable to tax at much higher rate.

Tax Amicus: August 2018

Refund of GST under Inverted Duty Structure By Koushal Sonthalia Due to multi-rate structure in India, taxpayers face a peculiar problem when the final product attracts lower GST

Tax Amicus: July 2018

It has been more than a year since India made the historic transition from the traditional indirect taxation regime an all-new integrated indirect taxation regime i.e. Goods and Services Tax.

Tax Amicus: July 2018

E-way bill system – Time to relax penal provisions By Nipun Arora It has been more than a year since India made the historic transition from the traditional indirect taxation regime an all-new integr

Tax Amicus: June 2018

CBIC has recently clarified certain issues involving job work including the issue relating to tax implications on free of cost (FOC) supplies of moulds and the need for reversal of input tax credit (ITC) in such cases.

Tax Amicus: June 2018

GST and amortization – An unceasing connection By Brijesh Kothary and Nikhil Agarwal CBIC has recently clarified certain issues involving job work includin

Tax Amicus: May 2018

Advance Rulings under GST – Certain questions of law By Dr. G. Gokul Kishore GST made its entry in July, 2017. To facilitate trade on issues relating to liability or credit or cla

Tax Amicus: March 2018

It is important to decide whether supplies are to be treated as intra-State supplies or inter-State supplies for payment of correct type of tax.

Tax Amicus: April 2018

Job workers use moulds and dies provided to them by their principals. Whether amortised value of such moulds should be included by job workers in the job charges for discharging GST? The authors have attempted to answer this question in the light of recent clarification by the department.