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
Author: CA Mitesh Katira
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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Producer Company
Author: CS Amita Alke
Published At: 30-Jul-2021
When a company is registered with MCA (Ministry of corporate Affairs) for the purpose of agricultural production and processing activities it is called Producers Company.
GSTR-4 Yearly Return for Composition Taxpayers
Author: CA Pratik Mehta
Published At: 15-Sep-2020
All the assesses covered under the composition scheme can now file the annual GST (Goods and Services Tax) returns under GSTR 4 due date, for the financial year 2019-20, by 31st August 2020. The date has been extended by the Central Board of Indirect Taxes and Customs (CBIC) from 15th July 2020 to 31st August.
GST Implications In Case of Sharing of Revenue and Profit
Problem
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.
Solution
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
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

31-Oct-2020

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

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16-Oct-2020

Work From Home Session on Self Cleanup and Tune up of Computers and Laptops

Work from home is not allowing the team members to do any physical maintenance of their devices. Complaints about Laptop are creating a roadblock in operations mainly compliance delays. Hardware representatives are not able to physically visit the places for maintenance.

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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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