Research Document

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GST Refund In Case of Export of Goods and Service
Author: CA Harshit Vedpathak
Published At: 18-Jul-2020
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
Author: CA Pranav Kapadia
Published At: 16-Jul-2020
Nil Rated, Zero Rated, Non-Taxable and Exempted Supply
Intricate Issues In ITC With Relation To Section 16(4);Rules 36(4),42 And 43 Under GST
Author: CA Pranav Kapadia
Published At: 13-Jul-2020
This session was conducted by CA Pranav Kapadia and organsised by GSTPAM jointly with Tax Bar Association ,Amravati and VIdharba TPA Nagpur at GST Gyan Vardhan
Intricate Issues in Composition Scheme and RCM under GST
Published At: 10-Jul-2020
Intricate Issues in Composition Scheme and RCM under GST
Forensic Audit Transaction Audit Under IBC
Published At: 06-Jul-2020
This research document is like a complete wrap up of all the relevant areas which an auditor should be aware of including the legal side before taking up such professional assignments. This may be of interest to the Insolvency professionals who may get answers to various procedural and basic legal aspects.
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.

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MCA Notification of PAS-6_Mandatory for Unlisted Public Companies
Author: CS Amita Alke
Published At: 23-Jul-2020
Every Unlisted Public Company shall issue its securities in dematerialized form and facilitate dematerialization of all its existing securities as well.
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.
GST Implications in Case of Amalgamation
Problem
Procedure for GST registration and transfer of unutilised Input Tax Credit in case of Amalgamation
Solution
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
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

16-Jul-2020

Webinar on 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.

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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.

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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

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