Research Document

Our teams aspire to make discoveries that impact everyone, and core to our approach is sharing our research documents and to fuel progress in the taxation and compliance field.

Refunds in GST
Author: CA Harshit Vedpathak
Published At: 27-Apr-2020
This research document shall explain the provisions related to GST refunds.
E-Invoicing Under GST
Author: CA Sumit Suryavanshi
Published At: 08-Apr-2020
The GST Council has approved introduction of ‘E-invoicing’ or ‘electronic invoicing’ in a phased manner for reporting of business to business (B2B) invoices to GST System, starting from 1st January 2020 on voluntary basis.
Highlights of 37th GST Council Meeting dated 20th September 2019
Published At: 21-Sep-2019
The GST Council, headed by **Union Finance Minister Nirmala Sitharaman** and comprising representatives of all States and Union Territories (UTs), had its 37th meeting in Goa on 20th September 2019
IT Enabling Professional Practices
Published At: 27-Aug-2019
The small and medium professional firms, though growing, are facing the cut-throat competition.  It is very important to have an edge over others.  With the volumes growing dual fold – both in terms of volume at each client and the total number of clients, there is an increase in the number of personnel in each firm, thus the ratio of partner to employee increases.  Further, with the advent of ‘e’ happening all along the compliances, it becomes mandatory that technological aspects are understood and adopted.   Information Technology (IT) can be an enabler to all these.  IT can help in increasing the Efficiency, there by one can manage volumes, manage increased personnel, have control on compliances of the clients.  IT can help for the firms to increase their Visibility across, which will help the firm to have an edge over others and face the competition.  IT can help in creating new Opportunities, thereby getting more revenue and better client satisfaction.
Impact of Changes in GST Law on the Real Estate Sector
Published At: 19-Aug-2019
The Construction Industry plays a very important role in the infrastructure development of our country. The nature of work carried out by the construction industry involves the transfer of property in goods as well as providing service. The taxability of transactions carried out by the construction industry has always been debatable and prone to litigation. The issues get aggravated wherein apart from movable goods and services, transfer of immovable property or land is also involved in such transactions. During the implementation phase of GST, various issues have surfaced in taxability of transactions carried out by the Real Estate sector. The tax professionals and the business community at large need to understand the complex provisions of law along with the impact thereof on the costing as well as the transaction values. This publication has been updated with the two FAQs issued by the GST council apart from the details about the relevant notification.

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GST Compliances and Benefits Accorded to MSME’s Part I
Author: CA Pratik Mehta
Published At: 26-May-2020
The MSME’s have been accorded with various benefits under GST by the Government in terms of co,mpliance reliefs given in the form of threshold exemptions, Composition levy schemes, Quarterly filing of the GST returns etc. which are being explained in this article.
GST Compliances and Benefits Accorded to MSME’s Part II
Author: CA Pratik Mehta
Published At: 26-May-2020
The MSME’s have been accorded with various benefits under GST by the Government in terms of co,mpliance reliefs given in the form of threshold exemptions, Composition levy schemes, Quarterly filing of the GST returns etc. which are being explained in this article.
Reversal of IGST Credit because of Non-Payment of Invoice Value Within 180 Days to the Vendor
Problem
Whether reversal of input tax credit is required in case of non-payment of the invoice value to the Vendor due to post supply discount?
Solution
Subject to facts and documentation, input tax credit may not be reversed in case non-payment to the Vendor due to post supply discount provided by the Vendor.

Author: CA Jill Shah
Published At: 25-Mar-2020
Eligibility of Input Tax Credit in Respect of the Spare Parts Replaced Free of Cost Under Warranty Period
Problem
Whether reversal of input tax credit is required in case of replacement of products or spare parts made without any consideration.
Solution
Subject to facts and documentation, input tax credit may be eligible in case of parts or components replaced free of cost.

Author: CA Jill Shah
Published At: 21-Mar-2020

03-Apr-2020

Webinar on Amendments in Various Tax and Corporate Law Due to COVID-19 Situation

The Government cleared more amendments with regards to various tax and Corporate Law due to COVID -19 situation.

24-Mar-2020

Webinar for Insolvency Professionals to Understand & Implement the CGST Notification No.11-2020

Long awaited GST Clarification has finally arrived for the companies undergoing CIRP

Refunds in GST
This research document shall explain the provisions related to GST refunds.
E-Invoicing Under GST
The GST Council has approved introduction of ‘E-invoicing’ or ‘electronic invoicing’ in a phased manner for reporting of business to business (B2B) invoices to GST System, starting from 1st January 2020 on voluntary basis.

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