Indirect Tax: GST

Sl No. Aritcle Heading Article Writer Bulletin Volume PDF
1. Anti Profiteering under GST CMA Dr. SANJAY R. BHARGAVE Vol. 1 Read More
2. Electronic way Bill for transport of goods in GST CMA V. S. DATEY Vol. 1 Read More
3. GST Impact on Electronic Commerce Operators (ECO) CMA AMIT KUMAR SARKER Vol. 1 Read More
4. Goods and Service Tax under Reverse Charge – Provisions & its compliances CMA NIRANJAN SWAIN Vol. 1 Read More
5. Composition levy in Goods and Service Tax CMA B. MALLIKARJUNA GUPTA Vol. 2 Read More
6. Input Tax Credit CMA ARINDAM GOSWAMI Vol. 2 Read More
7. Job Work CMA VIVEK LADDHA Vol. 2 Read More
8. Taxability on Receipt of Services covered under Reverse Charge CMA ASHOK BHAGWANDAS NAVAL Vol. 2 Read More
9. #GSTR (3B = 3 = 2+1) What if there is an Inequality CMA CHIRANJIB DAS Vol. 3 Read More
10. Important Tutorial under GST for Taxable Person CMA RAJENDRA RATHI Vol. 3 Read More
11. Invoice Matching under Goods and Services Tax & Importance of IT System under GST CMA VISHWANATH BHAT Vol. 3 Read More
12. Goods and Service Tax Network CMA SANDEEP KUMAR Vol. 4 Read More
13. GST UPDATE FOR EOU / STP / EHTP / BTP UNITS CMA ASHOK BHAGWANDAS NAVAL Vol. 4 Read More
14. Practical Implications of Works Contract under GST Law CMA SATYA S MAHASUAR Vol. 4 Read More
15. Reverse Charge - A Sneak Peek CMA B. MALLIKARJUNA GUPTA Vol. 4 Read More
16. Introduction of Anti-profiteering provisions in India and role of CMA CMA MRITYUNJAY ACHARJEE Vol. 5 Read More
17. Assessment and Audit under GST Law CMA SHIBA PRASAD PADHI Vol. 5 Read More
18. Role of CMA – GST era CMA ROHIT VORA Vol. 5 Read More
19. An insight of Section 35(1) and Rule 56 under GST CMA UTPAL KUMAR SAHA Vol. 6 Read More
20. Anti Profiteering Mechanism under GST CMA Dr. SANJAY R. BHARGAVE Vol. 6 Read More
21. Matching of Input Tax Credit (ITC) under GST CMA SANJEEV MOTIYANI Vol. 6 Read More
22. Input Tax Credit CMA BIBHUDATTA SARANGI Vol. 7 Read More
23. Refund Claims under GST-PROVISIONS AND PROCESSES CMA TANUJA MANTRAWADI Vol. 7 Read More
24. Zero Rated Supplies In Gst- Is There A Need For Relook? CMA AMIT SARKER Vol. 7 Read More
25. GST – Recent Notifications acting as oxygen - enabling ease of doing business in India CMA CHIRANJIB DAS Vol. 8 Read More
26. Discount and Treatment in Indirect Tax CMA PRATYUSH CHATTOPADHYAY Vol. 8 Read More
27. Driving E-Commerce on the roads of GST CMA MOHAMMAD ABBAS Vol. 8 Read More
28. Electronic E-Way Bill - Provisions and Obilgations under GST Law CMA NIRANJAN SWAIN Vol. 9 Read More
29. GST Compliance and Audit CMA T. K. JAGANATHAN Vol. 9 Read More
30. ABC OF ACCOUNTING IN GST ERA CMA Arindam Goswami Vol. 10 Read More
31. MISCELLANEOUS SUPPLY UNDER GST REGIME CMA Sandeep Kumar Vol. 10 Read More
32. VALUATION OF ‘BETI BACHAO BETI PADHAO’ CAMPAIGN UNDER IGST ACT, 2017 CMA Anil Sharma Vol. 11 Read More
33. TIME OF SUPPLY CMA Bhogavalli Mallikarjuna Gupta Vol. 11 Read More
34. ADVANCE RULING MECHANISM – TOOL FOR DISPUTE RESOLUTION UNDER GST CMA Yogesh Chaurasia Vol. 11 Read More
35. SERVICES TAKEN FROM GOVT. AUTHORITIES CMA RAJENDRA RATHI Vol. 12 Read More
36. INPUT SERVICE DISTRIBUTOR CMA TANUJA MANTRAWADI Vol. 12 Read More
37. JOB WORK CMA Anuja Puranik Vol. 12 Read More
38. ACCOUNTING LEDGERS AND ENTRIES IN GST CMA Bhogavalli Mallikarjuna Gupta Vol. 13 Read More
39. E-WAY BILL UNDER GST – AN OVERVIEW, PROCEDURE & ANALYSIS CMA Susanta Kumar Saha Vol. 14 Read More
40. E-WAY BILLS – A MEASURE TO CURB TAX EVASION CMA Dr.PRADEEP G TULSIAN & CA ABHAY TULSIAN Vol. 14 Read More
41. E-Way Bill-----When, what, who!!! CMA SATYA SUNDAR MAHASUAR Vol. 14 Read More
42. CERTIFICATION WORK BY A PRACTICING CMA ON IMPACT OF GST ON EXISTING WORKS CMA SHIBA PRASAD PADHI Vol. 15 Read More
43. AN ANALYSIS OF PROCEDURAL GUIDELINES FOR INCEPTION, INSPECTION, DETENTION, RELEASE AND CONFISCATION OF GOODS IN MOVEMENT AND CONVEYANCES CMA SUSANTA KUMAR SAHA Vol. 15 Read More
44. KEY HIGHLIGHTS OF JOB WORK IN RESPECT TO CIRCULAR NO. 38-12-2018 DATED 26TH MARCH, 2018 CMA MD REHAN Vol. 15 Read More
45. ADVANCE RULING JASRAJ B. KULERIYA Vol. 15 Read More
46. POOR PATIENTS, HEALTHY HOSPITALS WITH DR. GST? CMA Anil Sharma Vol. 16 Read More
47. BILL TO / SHIP TO IN GST CMA Bhogavalli Mallikarjuna Gupta Vol. 16 Read More
48. RETURN FILING UNDER GST – ISSUES AND CHALLENGES Team TRD Vol. 16 Read More
49. TDS PROVISION UNDER GST CMA S K Mishra Vol. 17 Read More
50. "REFUND OF ACCUMULATED INPUT TAX CREDIT ON ACCOUNT OF EXPORTS – …. GETTING THE MOST OUT OF IT" Rambabu Gondala Vol. 17 Read More
51. GST ON CONSTRUCTION OF SOLAR POWER SYSTEM/PLANT CMA Utpal Kumar Saha Vol. 17 Read More
52. "A COMPREHENSIVE GST CHECKLIST BEFORE FINALISATION OF BALANCE SHEET FOR THE FY 2017 - 2018 FOR REGISTERED PERSONS - PART 1" CMA Susanta Kumar Saha Vol. 18 Read More
53. A COMPREHENSIVE GST CHECKLIST BEFORE FINALISATION OF BALANCE SHEET FOR THE FY 2017 - 2018 FOR REGISTERED PERSONS - PART 2 CMA Susanta Kumar Saha Vol. 19 Read More
54. ALL ABOUT COMPOSITION SCHEME UNDER GST CA. Sachin Kumar Jain Vol. 19 Read More
55. IMPORTANT PROVISION OF ITC RELATING TO TIME LIMIT FOR INVOICES / DR NOTE / CR NOTE CMA Rajendra Rathi Vol. 19 Read More
56. A COMPREHENSIVE GST CHECKLIST BEFORE FINALISATION OF BALANCE SHEET FOR THE FY 2017 - 2018 FOR REGISTERED PERSONS - PART 3 CMA Susanta Kumar Saha Vol. 20 Read More
57. ANTI-PROFITEERING AND ITS AUDIT CONTROL CMA S Vaitheeswaran Vol. 20 Read More
58. IMPORTANT JUDGEMENTS CA Sachin Kumar Jain Vol. 20 Read More
59. ADVANCE RULING CA Bharti Aggarwal & CA Kajal Juneja Vol. 21 Read More
60. MAINTENANCE OF ACCOUNTS AND RECORDS UNDER GST REGIME CMA Jasraj B Kuleriya Vol. 21 Read More
61. SIMPLIFIED GST RETURNS CMA Sanjeev Motiyani Vol. 22 Read More
62. TAXABILITY OF CO OPERATIVE SOCIETIES UNDER GST CMA (Dr.) Ashish Thatte and CMA Parag Gujar Vol. 23 Read More
63. ZERO RATED SUPPLIES UNDER GST CA Sachin Kumar Jain and CA Anu Mittal Vol. 23 Read More
64. IMPLEMENTATION OF E-WAY BILL IN EACH STATE Team TRD Vol. 23 Read More
65. UPDATE ON AMENDMENTS TO CGST ACT, 2017 Team TRD Vol. 23 Read More
66. CHECKLIST FOR FILING OF GSTR - 3B FOR THE MONTH OF SEPTEMBER 2018 CMA Bhogavalli Mallikarjuna Gupta Vol. 24 Read More
67. DETERMINATION OF EMPLOYEE COST INCASE OF SHARED SERVICES CMA T. K. Jaganathan Vol. 24 Read More
68. GST DISCLOSURE NORMS IN TAX AUDIT REPORT Team TRD Vol. 24 Read More
69. ASSESSMENT AND AUDIT UNDER GST CMA Bibhudatta Sarangi Vol. 25 Read More
70. NOTIFICATION NO. 43-2018 - CT DATED 10.09.2018 TO NOTIFICATION NO. 52-2018 - CT DATED 20.09.2018 CMA Susanta Kumar Saha Vol. 25 Read More
71. TDS UNDER GST REGIME – SECTION 51 OF CGST ACT CMA UTPAL KUMAR SAHA Vol. 25 Read More
72. TDS UNDER GST CMA Krishna N. Chaubey Vol. 25 Read More
73. DOES THE SYSTEM OF ISSUING AMENDMENT NOTIFICATIONS UNDER TAX LAWS ITSELF NEEDS ‘AMENDMENT’? CMA Neeraj Gupta Vol. 25 Read More
74. TDS UNDER GST CMA V S DATEY Vol. 26 Read More
75. GST PRACTITIONER – ELIGIBILITY, REGISTRATION & FUNCTION CMA S. K. MISHRA Vol. 26 Read More
76. DEEPAWALI – “A MIXED SUPPLY” CMA Anil Sharma Vol. 27 Read More
77. RECENT ORDERS PASSED BY NATIONAL ANTIPROFITEERING AUTHORITY (NAA) –AN ANALYSIS CMA Susanta Kumar Saha Vol. 27 Read More
78. ALL ABOUT THE CONCEPT OF DISTINCT PERSON IN GST CA Sachin Kumar Jain Vol.28 Read More
79. EMPLOYEE - EMPLOYER TRANSACTIONS – RECENT ADVANCE RULING CMA M. M. Mishra Vol. 28 Read More
80. ALL ABOUT ANTI - PROFITEERING UNDER GST Prabhakar K S Vol. 28 Read More
81. IMPACT OF ADVANCE RULING ON EXPORT OF SERVICES CMA Nilesh Khandelwal Vol. 29 Read More
82. IMPACT OF GST ON THE TRAVEL & TOURISM SECTOR IN INDIA CMA Mrityunjay Acharjee Vol. 30 Read More
83. GST AND INDIAN RAILWAYS CMA Shiba Prasad Padhi Vol. 30 Read More
84. GST IN MARRIAGE PARTY CMA Anil Sharma Vol. 30 Read More
85. NEW DIMENSIONS TO GST ANNUAL REPORT & GST AUDIT CMA Navneet Kumar Jain Vol. 30 Read More
86. SOURCE DOCUMENTS AND CRUCIAL AREA UNDER ANNUAL RETURN CMA Jasraj B Kuleriya Vol. 30 Read More
87. ANALYTICAL APPROACH OF GSTR – 9C Team TRD Vol. 31 Read More
88. ANALYSIS OF RECENT NOTIFICATIONS AND ORDERS CMA Susanta Kumar Saha Vol. 32 Read More
89. GOODS AND SERVICE TAX (GST) ON NON-PROFIT ORGANISATIONS Gadde Shareesh Vol. 33 Read More
90. SECTION WISE ANALYSIS OF THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 AND THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 CMA SUSANTA, KUMAR SAHA Vol. 34 Read More
91. INPUT TAX CREDIT – GST LAW PRABHAKAR K S Vol.34 Read More
92. ANNUAL RETURN UNDER GST – OPERATIONAL TIPS – GSTR 9 & 9C CMA Rajendra Rathi Vol. 35 Read More
93. GST – A BUNCH OF “ISSUES” CMA Mohd. Saim Aziz Vol. 35 Read More
94. CASH CREDITS – ASSESSMENT OF CONTENTIOUS ISSUES PRABHAKAR K S Vol.35 Read More
95. GST ON WARRANTY SUPPLY CMA T. K. Jaganathan Vol. 36 Read More
96. SHOW CAUSE NOTICE – VOCATE, INTERROGATE AND ADJUDICATE CMA Mohd. Saim Aziz Vol. 37 Read More
97. RECOMMENDATIONS AND AMENDMENTS PROPOSED BY 31ST GST COUNCIL MEETING DATED 22ND DECEMBER 2018 IN NEW DELHI CMA Rohit Kumar Singh Vol. 37 Read More
98. AMORTARISATION OF COST OF MOULDS AND DIESTREATMENT UNDER GST LAW CMA Chander Prakash Kalra Vol. 38 Read More
99. GST IMPLICATIONS ON SALES PROMOTIONAL SCHEMES CA Devam Sheth Vol. 38 Read More
100. PRACTICAL ASPECTS ON COLLECTION OF TAX AT SOURCE UNDER GST CA Ankit Gupta Vol. 38 Read More
101. GST: REFUND OF UNUTILIZED INPUT TAX CREDIT ACCUMULATED DUE TO INVERTED DUTY STRUCTURE CMA Pritam Kumar Prasad Vol. 39 Read More
102. ACCOUNTS, RECORDS AND AUDIT UNDER GST CMA Md Rehan Vol. 39 Read More
103. GST AUDIT REPORT IN FORM GSTR 9C – INTRODUCTION AND FILING PROCESS CMA Rohit Kumar Singh Vol. 40 Read More
104. NOTE ON NEW GST RATE FOR REAL ESTATE CA Saurabh Tibrewal Vol. 40 Read More
105. ANTI – PROFITEERING MECHANISM IN GST CMA Manmohan Daga 41 Read More
106. BLOCKED CREDIT – GST CMA Amit Dey 41 Read More
107. GST AUDIT CA Saurabh Tibrewal 42 Read More
108. INDIA – KNOW YOUR BUDGET..!! Prabhakar K S 43 Read More
109. SABKA VISHWAS – LEGACY DISPUTE RESOLUTION SCHEME - 2019 CMA Dr. Sanjay R. Bhargave 44 Read More
110. E-INVOICING IN GST CMA Bhogavalli Mallikarjuna Gupta 44 Read More
111. GST TURNS’ TWO – JOURNEY SO FAR AND WAY AHEAD CMA Pankaj Kapoor 44 Read More
112. DISCOUNT AND ITS TREATMENT UNDER GST LAW CMA Susanta Kumar Saha 45 Read More
113. CHECK LIST FOR GST AUDIT CMA Bhogavalli Mallikarjuna Gupta 45 Read More
114. LAST DATE FOR AVAILING ITC FOR 2017-2018 IS 31st AUGUST, 2019”: GUJARAT HIGH COURT CMA Parag Gujar 45 Read More
115. NEW RETURN FILING SYSTEM UNDER GST CMA Vishwanath Bhat 46 Read More
116. NATIONAL APPELLATE AUTHORITY FOR ADVANCE RULING CMA Bhogavalli Mallikarjuna Gupta 46 Read More
117. COMMON MISTAKES IN GST CA Saurabh Tibrewal 46 Read More
118. ADVANCE RULING IN GST (January 2019 to June 2019) TEAM TRD Read More
119. DECODING CAG REPORT ON GST (COMPLIANCE AUDIT OF UNION GOVERNMENT, DEPARTMENT OF REVENUE (INDIRECT TAXES – GOODS AND SERVICES TAX) Shri Pallav Kapoor & CMA Pankaj Kapoor 47 Read More
120. SUGGESTIONS ON TAXATION – POST BUDGET MEMORANDUM CMA Neeraj Gupta 47 Read More
121. DEEMED EXPERT AND IMPACT ON EPC POWER BUSINESS CMA Utpal Kumar Saha 48 Read More
122. SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019 – NEW BEGINNING? CMA Mohd. Saim Aziz 48 Read More
123. ADVANCE RULING IN GST (January 2019 to June 2019) TEAM TRD 48 Read More
124. GST ANNUAL FIGURES FOR 2018-19 TO BE REPORTED IN COST RECORDS/ COST AUDIT ANNEXURES/ REPORTS CMA Navneet Kumar Jain 49 Read More
125. NOTICES UNDER GST CMA Manmohan Daga 49 Read More
126. GST COMPENSATION CESS CMA Ajay Deep Wadhwa 49 Read More
127. ADVANCE AUTHORISATION FOR DEEMED EXPORT UNDER FOREIGN TRADE POLICY CMA Utpal Kumar Saha 50 Read More
128. JOB WORK UNDER GST [Section 143] CMA Bhogavalli Mallikarjuna Gupta 50 Read More
129. GST COUNCIL’S 37TH MEETING - KEY TAKEAWAYS Prabhakar K S 50 Read More
130. INPUT TAX CREDIT AVAILED SHALL NOT EXCEED 20% OF ELIGIBLE CREDIT U/S 37 (1): CBICSECTION WISE ANALYSIS OF THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 AND THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 CMA Parag Gujar 51 Read More
131. THE COMPLEX WEB OF GOODS TRANSPORT AGENCY Shri Sanjeev Mangal 51 Read More
132. ALL ABOUT INPUT TAX CREDIT RESTRICTION CMA Bhogavalli Mallikarjuna Gupta 52 Read More
133. TAXABILITY OF NOTICE PAY RECOVERY UNDER GST LAWS – AN ANALYSIS CMA Niranjan Swain 54 Read More
134. SIMPLIFICATION & EXTENSION OF DUE DATE FOR GST ANNUAL RETURNS AND AUDIT – BOON OR A BANE? CMA Bhogavalli Mallikarjuna Gupta 54 Read More
135. GST & ELECTRICITY – A MYSTERIOUS AFFAIR CMA Mohd. Saim Aziz 54 Read More
136. SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME 2019 CMA Rakesh Choudhary 54 Read More
137. GST BLOCKED CSR…? CMA Anil Sharma 55 Read More
138. E INVOICING CMA Rajendra Rathi 55 Read More
139. INPUT TAX CREDIT MECHANISM UNDER THE NEW GST RETURN SYSTEM CMA Abhijit Khasnobis 55 Read More
140. SCRUTINY OF RETURNS – A WEAPON TO THE DEPARTMENT CMA Utpal Kumar Saha 56 Read More
141. DEMYSTIFYING CIRCULAR NO 129 OF CGST CMA Bhogavalli Mallikarjuna Gupta 56 Read More
142. GST 2019 – A QUICK GLANCE CMA Kanchan Agarwal 56 Read More
143. E-INVOICE – THE TECHNICAL ASPECTS CMA Bhogavalli Mallikarjuna Gupta 57 Read More
144. ADDITIONAL RESTRICTION ON ITC (BLOCK CREDIT) CMA Rajendra Rathi 58 Read More
145. ANALYSIS OF MAJOR CHANGES OF CENTRAL GOODS AND SERVICES TAX IN UNION BUDGET 2020-2021 CMA Utpal Kumar Saha 58 Read More
146. ADVANCE RULING – AUGUST 2019 TO DECEMBER 2019 (ONLY FOR MAHARASHTRA & WEST BENGAL) Team TRD 59 Read More
147. GST – ON BEAT, OFF – BEAT AND BACK BEAT CMA (Dr.) Ashish Prakash Thatte 60 Read More
148. E-INVOICING: VALIDATIONS FOR YOUR IMPLEMENTATION CMA Bhogavalli Mallikarjuna Gupta 60 Read More
149. SOME OF THE RECOMMENDATIONS OF THE GST COUNCIL AND OUR COMMENTS THEREON CMA Vishwanath Bhat 60 Read More
150. GST IMPACT ON MICRO SMALL AND MEDIUM BUSINESS Mr. Subramania Nathan 61 Read More
151. INTEREST PAYABLE ON OUTPUT TAX LIABILITY UNDER GST LAW CA Radhika Singhal 61 Read More
152. GST – ON BEAT, OFF BEAT AND BACK BEAT INVOICE – 2 WILFUL INVOICE ERRORS CMA (Dr.) Ashish Prakash Thatte 62 Read More
153. DEMYSTIFYING GST PROVISIONS FOR RESOLUTION PROFESSIONAL CMA Bhogavalli Mallikarjuna Gupta & CMA Manoj Kumar Singh 62 Read More
154. GST EXEMPTIONS TO HEALTH CARE PROFESSIONALS – OUR COVID 19 WARRIORS CMA Mohammad Abbas 62 Read More
155. THE CONUNDRUM OF INTERMEDIARY SERVICES CMA Amit Kumar Sarker & Shri Aniket Singh 63 Read More
156. TAX & ECONOMY UPDATE DURING LOCKDOWN (CORONA PANDEMIC) CMA Tarun Devtalla 63 Read More
157. ANALYSIS OF THE ORDER PASSED BY THE AUTHORITY OF ADVANCE RULING, RAJASTHAN IN THE MATTER OF GST UNDER REVERSE CHARGE ON DIRECTOR REMUNERATION CMA Utpal Kumar Saha 63 Read More
158. POST COVID-19 CRISIS - IMPACT & SUGGESTIONS FOR BUSINESS IMPROVISATION CMA Rajendra Rathi 64 Read More
159. ATMANIRBHAR BHARAT Team TRD 64 Read More
160. OIDAR SERVICES IN GST CMA Bhogavalli Mallikarjuna Gupta 65 Read More
161. ANNUAL INFORMATION STATEMENT UNDER INCOME TAX ACT, 1961 – ONE MORE STEP TO CURB TAX EVASION CMA Niranjan Swain 65 Read More
162. GST IMPACT ON TRANSACTIONS DURING COVID CMA Bhogavalli Mallikarjuna Gupta 66 Read More
163. DECISIONS OF 40th GST COUNCIL MEETING HELD ON 12th JUNE 2020 Team TRD 66 Read More
164. ADVISORY FOR FILING NIL FORM GSTR-3B THROUGH SMS BY GSTN Team TRD 66 Read More
165. INPUT SERVICE DISTRIBUTOR (ISD) UNDER GST LAWS CMA Niranjan Swain 67 Read More
166. THREE YEARS OF GST: THE JOURNEY SO FAR & THE ROAD AHEAD CMA Bhogavalli Mallikarjuna Gupta 67 Read More
167. ITC RULES MISMATCH IN RESULTS CMA Anil Sharma 67 Read More
168. 3 YEARS OF JOURNEY - GST Team TRD 67 Read More
169. STIMULUS MEASURES FOR COVID-19 IMPACTED MSMEs CMA Khagendranath Mahato 68 Read More
170. CRITICAL ASPECTS OF GST – HOTEL INDUSTRY CMA Rajesh Maddi 68 Read More
171. ADVISORY FOR FILING NIL FORM GSTR-1 THROUGH SMS ON GST PORTAL BY GSTN Team TRD 68 Read More
172. DUE TO COVID-19 PANDEMIC AND CHALLENGES FACED BY TAXPAYERS, GOVERNMENT HAS FACILITATED THROUGH VARIOUS RELIEF MEASURES Team TRD 68 Read More
173. DEMYSTIFYING INTEREST LIABILITY IN GST CMA Bhogavalli Mallikarjuna Gupta 69 Read More
174. GST IMPACT ON REAL ESTATE INDUSTRY CMA Manasa Reddy Bonam 69 Read More
175. LONG TERM ADVANTAGE COMPLIANCE UNDER GOODS & SERVICES TAX Venugopal. MC 69 Read More
176. VALIDATIONS IN E-INVOICES CMA Bhogavalli Mallikarjuna Gupta 70 Read More
177. E-INVOICE: EVERYTHING YOU NEED TO KNOW CMA Sanjeev Motiyani 70 Read More
178. APPEAL AND REVISION MECHANISM UNDER GST CMA Khagendranath Mahato 70 Read More
179. SECTION 51. TAX DEDUCTION AT SOURCE CMA Rajendra Rathi 71 Read More
180. RECENT DEVELOPMENT IN MSME’s THROUGH SELF RELIANT INDIA SCHEME CMA Gadde Shareesh 71 Read More
181. GST REFUND IN THE CASE OF INVERTED DUTY STRUCTURE CMA Rajendra Rathi 72 Read More
182. DEMYSTIFYING SECTION 206C(1H) OF IT ACT 1961 CMA Bhogavalli Mallikarjuna Gupta 72 Read More
183. TREATMENT OF DISCOUNTS, OFFERS, FREE SAMPLES IN GST CMA Bhogavalli Mallikarjuna Gupta 73 Read More
184. PRACTICAL ISSUES IN FILING OF GST ANNUAL RETURN IN FORM GSTR 9 CMA Utpal Kumar Saha 73 Read More
185. TO-DO’S FOR SEP MONTH GSTR – 3B FILING CMA Bhogavalli Mallikarjuna Gupta 74 Read More
186. E-INVOICING UNDER GST REGIME: TRANSFORMING PROCURE TO PAY CYCLE CMA Tarun Devtalla 75 Read More
187. ROYALTY –WE KNOW WHAT IT IS, BUT NOT WHAT IT MAY BE Mohd. Saim Aziz 75 Read More
188. QUARTERLY RETURN AND MONTHLY PAYMENT SCHEME (QRPS) FOR EASE OF TAX COMPLIANCE IN GST FOR SMALL TAXPAYERS CMA Rohit Kumar Singh 76 Read More
189. DENIAL OF ITC DUE TO MISMATCH BETWEEN GSTR 3B AND 2A –AN ANALYSIS CMA Ajith Sivadas 76 Read More
190. ADJUDICATION: DEMAND AND RECOVERY OF TAX UNDER GST LAWS CMA R. K. Khurana 77 Read More
191. GSTR 2B –AN OVERHAUL OF THE ITC MECHANISM –OVERVIEW AND CHALLENGES CMA M Saravana Prabhu 78 Read More
192. INTERPLAY BETWEEN SECTION 7(5)(C) AND SECTION 13(8)(B) OF IGST ACT, 2017 IN THE MATTER OF INTERMEDIARY SERVICES CMA Utpal Kumar Saha 79 Read More
193. DEMYSTIFYING AADHAR AUTHENTICATION IN GST CMA Bhogavalli Mallikarjuna Gupta 80 Read More
194. IMPORTANT CHANGES IN CGST RULES W.R.T REGISTRATION, RETURNS, INPUT TAX CREDIT AND E-WAY BILLS CMA Rohit Kumar Singh 80 Read More
195. BUDGET 2021-22: IMPACT ON INDIRECT TAXES Shri. Sanjeev Nandwani 81 Read More
196. GST-ON BEAT, OFF-BEAT AND BACK BEATGST ON RESIDENTIAL WELFARE ASSOCIATION, FOLLOWING ADVANCED RULING: TO BE OR NOT TO BE? CMA (Dr.) Ashish P. Thatte 81 Read More
197. ANALYSIS ON GST PROPOSALS IN FINANCE BILL 2021 Mohd. Saim Aziz 81 Read More
198. DEMYSTIFYING 1% GST LIABILITY DISCHARGE IN CASH CMA Bhogavalli Mallikarjuna Gupta 82 Read More
199. RoDTEP SCHEME Shri. Sanjeev Nandwani 83 Read More
200. DISCONTINUANCE OF GST AUDIT BY CA/CMA RESULTS IN MORE RELIANCE ON COST RECORDS BY GST AUTHORITIES CMA Navneet Kumar Jain 83 Read More
201. GST IMPACT ON EXPORTERS CMA Ashok Nawal 84 Read More
202. NO GUARANTEE FOR CORPORATE GUARANTEE UNDER GST……….? CMA Anil Sharma 84 Read More
203. NEW FUNCTIONALITIES MADE AVAILABLE FOR TAXPAYERS ON GST PORTAL (FEBRUARY, 2021) TEAM TRD 84 Read More
204. SELECTION OF CORE BUSINESS ACTIVITY ON GSTN PORTAL FOR REGISTERED TAXPAYERS TEAM TRD 84 Read More
205. Reversal of input tax credit on income of interest exempt from the levy of GST CMA Debasis Ghosh 85 Read More
206. GST department issues notices to the debtors of the defaulters to make good for the default in deposit of GST dues CMA Navneet Kumar Jain 85 Read More
207. Five commandments - GST for year closing CMA Bhogavalli Mallikarjuna Gupta 85 Read More
208. Recent updates in Indirect Tax TEAM TRD 85 Read More
209. NPUT TAX CREDIT (ITC) ON CSR SPENDING BY COMPANIES CMA D. S. Mahajani 86 Read More
210. OFFENCES AND PENALTIES UNDER GST LAWS CMA R. K. Khurana 86 Read More
211. RECENT UPDATES IN INDIRECT TAX TEAM TRD 86 Read More
212. NEED OF VOLUNTARY CERTIFICATION OF GSTRǧ9C CMA Ashok Nawal 87 Read More
213. RELIEF MEASURES DECLARED BY CBIC IN INDIRECT TAX TEAM TRD 87 Read More
214. GST COMPLIANCE RELAXATION IN GST REGIME ISSUED ON 1ST MAY, 2021 TEAM TRD 87 Read More
215. ARTICLE 246A : POWER TO LEVY TAX WITH RESPECT TO GST - PERTINENT ISSUES CMA Sankar Majumdar 88 Read More
216. GST ON HEALTH CARE SERVICES ǧ AN ANALYSIS OF ADVANCE RULING IN THE CASE OF BARODA MEDICARE CMA Debasis Ghosh 88 Read More
217. RECENT UPDATES IN INDIRECT TAX TEAM TRD 88 Read More
218. RECENT UPDATES IN INDIRECT TAX FOR COVID TREATMENT TEAM TRD 88 Read More
219. ARE YOU PREPARED FOR DEPARTMENTAL AUDIT BY GST OFFICERS? CMA Ashok Nawal 89 Read More
220. STATUS HOLDER CERTIFICATION UNDER FTP AND ROLE OF COST ACCOUNTANTS (CMAs) CMA Utpal Kumar Saha 89 Read More
221. RECOMMENDATIONS OF THE 43rd GST COUNCIL MEETING TEAM TRD 89 Read More
222. FOUR YEARS OF GST - THE FOUR - FOLD ANALYSIS CMA Kanchan Agarwal 90 Read More
223. GST COMPLIANCE RELAXATIONS PURSUANT TO GST COUNCIL RECOMMENDATIONS Rohit Kumar Singh 90 Read More
224. RECOMMENDATIONS OF THE 44th GST COUNCIL MEETING TEAM TRD 90 Read More
225. FOUR YEARS OF GST – ACHIEVEMENTS AND CHALLENGES AHEAD CMA CS V S Datey 91 Read More
226. 4 Years Journey of GST & Future Path CMA Ashok Nawal 91 Read More
227. Goods & Services Tax – Lending the Right Direction CMA Debasis Ghosh 91 Read More
228. GST on Transfer of Business due to Death, Amalgamation, Merger, Reconstruction of Taxable Person CMA R.K. Khurana 91 Read More
229. GST PRIMARY TO MIDDLE CMA T.K Jaganathan 91 Read More
230. New Buzz in the World of Compliances: KYC CMA Bhogavalli Mallikarjuna Gupta 91 Read More
231. Message on GST Days Celebtration by The Institute of Cost Accountants of India Nirmala Shitharaman_(Finance Minister) 92 Read More
232. GST- ON BEAT, OFF - BEAT AND BACK BEAT INPUT TAX CREDIT: DEFAULT BY SUPPLIER CMA (Dr.) Ashish P Thatte 92 Read More
233. SEC 16(4) OF CGST ACT, 2017 - IS THE HON’BLE APEX COURT’S DECISION IN THE CASE OF ALD AUTOMOTIVE (P) LTD. EQUALLY RELEVANT IN GST REGIME? CMA Sankar Majumdar 92 Read More
234. Brief of GST Day Observation 2020 Guests as Speakers & Moderators 92 Read More
235. Congratulate CMA Anil Kumar Gupta_IRS TEAM TRD 93 Read More
236. APPLICABILITY OF GST ON INTEREST FREE LOAN PROVIDED TO SUBSIDIARY COMPANY CMA Utpal Kumar Saha 93 Read More
237. RECENT UPDATES IN INDIRECT TAX TEAM TRD 93 Read More
238. EASE OF DOING BUSINESS & CUSTOM AUDIT CMA Ashok Nawal 94 Read More
239. ALL ABOUT HSN CODE IN GST CMA Bhogavalli Mallikarjuna Gupta 94 Read More
241 IBC CODE - 2016 AND GST - PERFECTLY MATCHED? CMA Anil Sharma 95 Read More
242 EXTENSION OF LIMITATION BY HON’BLE SC DUE TO COVID 19 - IMPLICATIONS FOR GST REFUNDS CMA M Saravana Prabhu 95 Read More
243 DETENTION, INSPECTION, SEIZURE AND CONFISCATION OF GOODS IN TRANSIT UNDER GST LAWS CMA R. K. Khurana 96 Read More
244 PRACTICAL CHALLENGES IN GST AND ISSUES FACED BY TAXPAYERS RELATING TO ITC CLAIM CMA Amrit Raj Anand 96 Read More
245 HIGHLIGHTS OF 45th GST COUNCIL MEETING DECISIONS TEAM TRD 96 Read More
246 Petroleum Products and GST CMA Dr. Sanjay R Bhargave 97 Read More
247 Ease of doing … courtesy Lucknow (Lukhnau) CMA Anil Sharma 97 Read More
248 GST Applicability of Transactions between Distinct Persons CMA Debasis Ghosh 97 Read More
249 Sec 16(4) of CGST Act, 2017 – time to fight it tooth and nail CMA Sankar Majumdar 97 Read More
250 Ease of Doing Business & Custom Audit CMA Ashok Nawal 97 Read More
251 REMISSION OF DUTIES AND TAXES ON EXPORTED PRODUCTS (RoDTEP) SCHEME UNDER FOREIGN TRADE POLICY Mr. Ramesh Chandra Jena 97 Read More
252 FOOD FOR THOUGHT - CLOSING BALANCE OF INPUT TAX CREDIT TREATMENT ON BUSINESS CLOSURE CMA Bhogavalli Mallikarjunna Gupta 98 Read More
253 WHETHER SOCIAL WELFARE SURCHARGE IS PAYABLE BY IMPORTERS UNDER EXPORTS SCHEMES ? CMA Ashok Nawal 99 Read More
254 GST ON RECOVERY OF FOOD EXPENSES FROM EMPLOYEES FOR THE CANTEEN PROVIDED BY COMPANY CMA Dipankar Biswas 99 Read More
255 CREDIT NOTES AND INTEREST PAYMENT D. Sri Nagesh 100 Read More
256 INSOLVENCY PROCESS AGAINST THE TAXPAYER AND PROVISIONS OF GST THEREOF CMA Ashok B. Nawal 100 Read More
257 AN INSIGHT ON A GOODS & SERVICE TAX (GST) ON BUSINESS OF OIL & GAS SECTOR IN THE CONTEXT OF CERTAIN PETROLEUM PRODUCTS KEPT OUT OF GST & EXPLORE WAY FORWARD TO DEVELOP SUITABLE TAX STRATEGY TO ACHIEVE TAX EFFICACY AND ECONOMIC PERFORMANCE OF INDIA CMA Pradeep Kumar Chand 100 Read More
258 INTERMEDIARY SERVICES AND ITS TAXATION UNDER THE GOODS & SERVICE TAX REGIME CMA Debasis Ghosh 100 Read More
259 TAXATION IMPLICATION CRYPTO CURRENCIES IN INDIA: SOME THOUGHTS CMA Bhogavalli Mallikarjunna Gupta 100 Read More
260 CHALLENGES IN AVAILMENT OF INPUT TAX CREDIT UNDER GST & MATCHING CMA Viswanath Bhat 100 Read More
261 A CRITICAL STUDY ON IMPACT ANALYSIS OF KEY INDIRECT TAX ISSUES - PRE & POST GOODS & SERVICE TAX (GST) REGIME ON BUSINESS OF OIL & GAS SECTOR CMA Pradeep Kumar Chand 101 Read More
262 TAX WRONGLY PAID UNDER CGST SECTION 77(1) & IGST SECTION 19(1) A WELCOME CLARIFICATION CMA M Saravana Prabhu 101 Read More
263 TDS ON GST CMA Sanjay Bharti 101 Read More
264 REDEFINING EXEMPTION IN GST CMA S. Venkanna 102 Read More
265 REVERSE CHARGE MECHANISM UNDER GST CA Pratik S Shah 102 Read More
266 Important Changes in GST made effective w.e.f 1 January 2022 CMA Ashok Nawal 103 Read More
267 Shattered Dreams of Seamless Flow of Credit with Un-Matched Invoices in GST Regime CMA Susanta Kumar Saha 103 Read More
268 APPLICABILITY OF GST ON FOREST CLEARANCE FOR MINING CMA Satya Narayan Mishra 104 Read More
269 UNION BUDGET 2022 – KEY CHANGES PROPOSED IN GOODS AND SERVICES TAX CMA Susanta Kumar Saha 105 Read More
270 Budget Amendments – Goods and Services Tax CMA M Saravana Prabhu 105 Read More
271 Input Tax Credit Management in GST CMA B Mallikarjuna Gupta 106 Read More
272 DENIAL OF CREDIT/DEBIT OF ELECTRONIC CREDIT LEDGER UNDER RULE 86A OF CGST RULES CMA Sai Chandra Kasam 106 Read More
273 E invoicing is Ultimate tool for Invoice Matching CMA Vishwanath Bhat 107 Read More
274 Transfer Pricing in India - An Overview CMA Harsh Satish Udeshi 107 Read More
275 Understanding the Importance of Composite and Mixed Supply CMA Kedarnath Potnuru 108 Read More
276 AVAILABILITY OF ITC ON CSR ACTIVITIES UNDER GST CMA Dipankar Biswas 108 Read More
277 GST- On Beat, Off-Beat and Back Beat Notices under GST FORM ADT 01 CMA Ashish Prakash Thatte 109 Read More
278 E-Invoicing under GST CMA Shweta Shah 109 Read More
279 GST on Brokerage & Sales Commission to Agent in Outside India CMA Pounraj Ganesan 109 Read More
280 CMA Ajith Sivadas MA Ajith Sivadas 110 Read More
281 GST- ON BEAT, OFF-BEAT AND BACK BEAT Notices under GST Article 2: FORM GST RVN-01 CMA (Dr) Ashish Prakash Thatte 111 Read More
282 TREATMENT OF GST WHILE ASSESSING LOSS UNDER A FIRE OR BURGLARY INSURANCE POLICY CMA Shiba Prasad Padhi 111 Read More
283 Pure Services to Government CMA Utpal Kumar Saha 112 Read More
284 GST- ON BEAT, OFF-BEAT AND BACK BEAT Notices under GST Article 3: FORM DRC-01 CMA (Dr) Ashish Prakash Thatte 112 Read More
285 TAX LIABILITY ON COMPOSITE AND MIXED SUPPLY CMA Dipankar Biswas 113 Read More
286 GST- ON BEAT, OFF-BEAT AND BACK BEAT Notices under GST Article 4: FORM GST DRC-03 CMA (Dr) Ashish Prakash Thatte 113 Read More
287 GST TDS RECONCILIATION STATEMENT FOR SUBMISSION OF GSTR-7 CMA Dipankar Biswas 114 Read More
288 REFUND OF IGST PAID ON EXPORT OF GOODS AND ROLE OF COST ACCOUNTANTS (CMAs) CMA Utpal Kumar Saha 114 Read More
289 ITC: SEAMLESS FLOW ENDLESS RESTRICTIONS CMA ANIL SHARMA 115 Read More
290 THE ROLE OF CMAs IN VALUATION UNDER THE GOODS & SERVICE TAX LAW CMA Debasis Ghosh 115 Read More
291 ENTRIES IN GSTR 2A FOR THE YEARS 2017-18 AND 18-19 WHETHER MANDATORY OR OPTIONAL CMA Viswanath Bhat 115 Read More
292 GST- ON BEAT, OFF-BEAT AND BACK BEAT Notices under GST Article 5: FORM GST DRC-10, DRC-11 &12 CMA (Dr) Ashish Prakash Thatte 115 Read More
293 APPLICABILITY OF GST ON REIMBURSEMENT OF EXPENSES TO A SUPPLIER CMA Dipankar Biswas 116 Read More
294 Implications of 47th GST Council Meeting CMA B Mallikarjuna Gupta 117 Read More
295 GST- ON BEAT, OFF-BEAT AND BACK BEAT Notices under GST Article 6: FORM GST DRC-13& 14 CMA (Dr) Ashish Prakash Thatte 117 Read More
296 GST Council – Voting Mechanism CMA Manmohan Daga 118 Read More
297 Is it 1/3rd land cost deduction is logical in case of sale of flats under GST. CMA Vishwanath Bhat 118 Read More
298 GST- ON BEAT, OFF-BEAT AND BACK BEAT Notices under GST Article 7: From GST DRC-16 & 17 CMA (Dr) Ashish Prakash Thatte 119 Read More
299 RECENT CHANGES IN FORM GSTR-3B CMA Dipak N Joshi 120_1 Read More
300 ASSESSMENT UNDER GST CMA Kedarnath Potnuru 120 Read More
301 ACCOUNTANTS AND THEIR CHALLENGES UNDER GST CMA Anil Sharma 121 Read More
302 APPLICABILITY OF GST ON RECOVERIES FROM EMPLOYEES CMA (Dr.) Sanjay Ramchandra Bhargave 121 Read More
303 GST – A FIVE-YEAR JOURNEY CMA V S Datey 121 Read More
304 INTERPLAY BETWEEN GST AND SALE OF GOODS ACT 1930 CMA Yogesh Chatwan 122 Read More
305 BOOKKEEPING V/S GSTR-3B CMA T K Jagannathan 122 Read More
306 Practical Issues in filing of GST Annual Return in form GSTR 9 CMA Utpal Kumar Saha 123 Read More
307 CLARIFICATION ON PRE-DEPOSIT PAYMENT METHOD – CASES IN CENTRAL EXCISE AND SERVICE TAX — FAQS CMA M Saravana Prabhu 124 Read More
308 IMPORTANT ASPECTS ON ISSUANCE OF TAX INVOICE FOR SUPPLY OF SERVICES CMA Dipankar Biswas 124 Read More
309 IT’S ALMOST NO TO ITC…….? CMA Anil Sharma 126 Read More
310 GST- ON BEAT, OFF-BEAT AND BACK BEAT Notices under GST Article 8: FORM GST ASMT-01 to ASMT-05 CMA (Dr) Ashish Prakash Thatte 126 Read More
311 RESPITE FROM LITIGATION FOR INPUT TAX CREDIT FOR FY 2017-18 & 2018-19 CMA B M Gupta 127 Read More
312 GST IMPLICATION IN CASE OF JOINT DEVELOPMENT AGREEMENT CMAVishwanath Bhat 127 Read More
313 Central Board of Indirect Taxes and Customs (CBIC) amended the following rules to amend the Central Goods and Services Tax Rules, 2017 vide NOTIFICATION No. 26/2022 – Central Tax dated 26th December, 2022 CMAVishwanath Bhat 128 Read More
314 UNION BUDGET 2023 – KEY CHANGES PROPOSED IN GOODS AND SERVICES TAX CMA Susanta Kumar Saha 129 Read More
315 GST IMPLICATION IN CASE OF JOINT DEVELOPMENT AGREEMENT CMA Vishwanath Bhat 130 Read More
316 APPLICABILITY OF GOODS AND SERVICES TAX ON RENTING OF RESIDENTIAL DWELLING CMA Niranjan Swain 130 Read More
317 Eligibility of Input Tax Credit (ITC) on Corporate Social Responsibility (CSR) Expenses Under GST Team TRD 131 Read More
318 Taxation on E-Commerce (Indirect Tax Approach) Team TRD 136 Read More
319 Composite Supply a Simple understanding…(PART- I) Team TRD 137 Read More
320 Understanding Composition scheme…A simple learning….(PART- II) Team TRD 138 Read More
321 GST ON ROOMS OF CLINICAL ESTABLISHMENTS CMA Debasis Ghosh 139 Read More
322 INSPECTION SEARCH AND SEIZURE UNDER GST LAW CMA Virendra Chaturvedi 139 Read More