Knowledge Desk

Get to know us by reading our latest blogs here and discover the results of our research.

Significant Points While Calculating Aggregate Turnover under GST
Author: CA Jill Shah
Published At: 22-Jul-2020
The amount of Aggregate Turnover is an important criterion for determining the applicability of many provisions of GST law relating to Registration, Filing of Returns, Audit, etc. The term aggregate turnover comprises of taxable supplies, exempted supplies, nil rated supplies, non-taxable supplies etc and hence it is important to calculate Aggregate Turnover accurately.
Can registered persons claim Input Tax Credit of GST paid on Medical Insurance, Masks, Sanitizers, and other expenses incurred due to COVID-19
Author: CA Pratik Mehta
Published At: 16-Jun-2020
Due to the ongoing COVID-19 pandemic, human welfare and safety have been put on high risk all over the nation. The government of India is taking various measures & actions to overcome this COVID-19 pandemic by issuing several orders & guidelines from time to time. The Ministry of Housing Affairs issued order no 40-3/2020-DM on 29th March 2020 laying out the guidelines to be followed during the lockdown period.
Analysis of Non-taxable Supply, No Supply, Exempted Supply, Nil-Rated Supply and Zero-Rated Supply under GST Part I
Author: CA Jill Shah
Published At: 21-May-2020
To understand the meaning of the synonymic connotations Non-GST supply/Non-taxable supply/Exempted Supply/Nil rated-supply and Zero-rated supply does not seem very difficult at first. However, to classify a transaction in such groups is not so simple. One of the reason is that not all the terms are defined in the CGST Act and it is left upon us to decide which of the activities/transactions would fall under such categories.
Analysis of Non-taxable Supply, No Supply, Exempted Supply, Nil-Rated Supply and Zero-Rated Supply under GST Part II
Author: CA Jill Shah
Published At: 21-May-2020
We had examined all the terms in Part 1 of this article. Now that we have understood these terms let’s discuss certain issues that taxpayers face when classifying the Supplies.
Amendments in Rule 43 of CGST Rules 2017
Author: CA Sumit Suryavanshi
Published At: 20-May-2020
On recommendations made in 39th GST Council Meeting held on March 14, 2020 amendment is made to procedure for reversal of ITC in respect of capital goods partly used for affecting taxable supplies and partly for exempt supplies under Rule 43 (1) (c) of the Central Goods and Services Tax Rules, 2017 (“CGST Rules”).
Material Stuck In Transit & E-Way Bill Expired-What To Do During Lockdown
Author: CA Pratik Mehta
Published At: 14-Apr-2020
Industry is facing the issue in respect of goods in transit which are stuck at various places including transportation hubs, state borders
Applicability of GST on Remuneration paid to Directors
Author: CA Neha Kholiya
Published At: 13-Apr-2020
In an order, the Rajasthan Authority for Advanced Ruling held that consideration paid to directors by a company will attract the goods and services tax. Companies will be taxed under the reverse-charge mechanism where a recipient of goods or services pays the tax instead of the supplier.

Latest Blogs - Tax & Compliance Simplified

Get to know us by reading our latest blogs here and discover the results of our research.

The Secretarial Standard -1 Part - 1
Author: CS Amita Alke
Published At: 04-Oct-2021
The Secretarial Standard -1 (SS-1) prescribes a set of principles to be followed while convening and conducting Meetings of the Board of Directors. SS-1 facilitates compliance with these principles to harmonise prevalent diverse practices. It ensures a reliable Board process which protects the interests of the company and its stakeholders. Especially in the case of small and private companies.
The Secretarial Standard -1 Part - 2
Author: CS Amita Alke
Published At: 04-Oct-2021
SS-1 requires Company Secretary (ies) to oversee the vital process of recording and facilitating the implementation of the decisions of the Board. Where there is no Company Secretary in the company or in the absence of the Company Secretary, any Director or other Key Managerial Personnel (KMP) or any other person authorized by the Board for this purpose may discharge such functions as given in SS-1.
GST Implications In Case of Sharing of Revenue and Profit
GST Liability for receipt of income from the Players using Sports Turf facilities and GST implications at the time of sharing of such income to an Individual who has rented and maintained the Sports Turf.
Subject to facts and documentation, GST will be liable on income received from players. Further, sharing of such income will also be taxable and accordingly, a person receiving the same will be liable to pay GST. Service by Mr X to the Indian Company and Service by the Indian Company to the Players are two independent supplies.

Author: CA Jill Shah
Published At: 24-Jul-2020
GST Implications in Case of Amalgamation
Procedure for GST registration and transfer of unutilised Input Tax Credit in case of Amalgamation
Subject to facts and documentation, GST registration to be amended and for transfer of Input tax credit, procedure as per Section 18(3) of CGST Act read with Rule 41 of CGST Rules to be followed.

Author: CA Jill Shah
Published At: 14-Jul-2020


Webinar on Q&A session on E- Invoicing Implementation

There are many questions coming up about the -invoicing implementation in different scenarios. Although it's in phased manner, a lot of organisations have started to proactively work on the mandate.


Monthly GST Study Circle on Recent Changes and Updates in GST on 31st October 2020 by CA Pratik Mehta

Monthly GST Study Circle on Recent GST Updates

GST Refund In Case of Export of Goods and Service
It is said that goods and services can be exported from a country but the taxes should not be. Under the GST law exporters have the benefit of claiming refund of taxes paid on export of goods or services or claiming refund of the input tax credit in cases where the goods or services are exported under Letter of Undertaking(LUT). However the various provisions of law and issues related thereto should be considered before filing the refund claims.
Analysis of Non-taxable Supply, Non-GST Supply, Exempted Supply, Nil-Rated Supply and Zero-Rated Supply under GST
Nil Rated, Zero Rated, Non-Taxable and Exempted Supply
GST Mitra - October - 2021
GST Mitra - September - 2021
GST Mitra - September - 2021


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Country Desk

Singapore is full of Indians with statuses like Citizens of Indian Origin, Person of Indian Origin, having properties, businesses, stock market investments and so on, back in India. Also, there are a lot of funds and corporates already invested in India or want to do so in the near future.
APMH with an affiliation with Moores Rowland Asia Pacific has its offices across South East Asia. This sets a unique proposition of expertise on Indian markets like Due Diligence, Advisory, Tax, and Assurance, while relationship support, back at Singapore.
We provide holistic solutions
  • For the Multinationals headquartered at Singapore
    • Tax Advisory;
    • Accounts Outsourcing;
  • For Funds investing in India
    • End to end Compliance for India, Due-Diligence, periodical reporting;
  • For NRI CIOs, PIOs
    • Tax Advisory,
    • Wills and Succession
The introduction of Value Added Tax has brought significant change for businesses. VAT has a broad scope and businesses will need to consider the impact of VAT on all their transactions and the potential impact on prices and margins.
APMH has an expertise in handling VAT Implementation projects in GCC Countries like UAE, Kingdom of Saudi Arabia (KSA) & Bahrain and its experienced Indirect Tax team with exposure to tax regimes in Riyadh,Jeddah,Dammam and Khobar is capable of advising and assisting businesses in the region to improve their systems and processes.
VAT is implemented in UAE,KSA and currently Bahrain. APMH offers various VAT(Value Added Service) for GCC countries which includes VAT Planning,VAT Implementation & Transitionn,VAT Awareness Sessions,Pre-Implementation Readiness and Post Implentation Complaince.
Accounting and compliance, though a non-core activity for a technical entrepreneur, is critical. With the onset of technology i.e. Internet connectivity and applications it makes more sense for organizations to opt for an expert in accounts solutions.
APMH expertise in providing accounts outsourcing services internationally.In addition, we seek to add real value to your business, working closely with you to provide quality management accounting information that are required to uphold basic accounting laws and regulations.
APMH provides one stop shop solution for accounting,reporting and tax filing services for all end users in Hongkong.

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