CA Suraj Goyal

Input Tax Credit under GST
The input tax credit has been defined as per Act in our previous article. It means the credit of Input Taxes paid on inputs, capital goods, and input services. The Input tax in relation […]

Provision on Place of Supply under GST 
Determination of Place of Supply 
What is the place of supply in GST? 

GST is a destination-based tax, i.e., the goods/services will be taxed at the place where th […]

Registration under GST
[Section 22 to Section 30 of CGST Act and Rules 8 to 26 of CGST Rules along with FORM GST REG 01 to GST REG 30]

Registration of any business entity under the GST Law implies obtaining a […]

Valuation under GST 
SECTION 15: VALUE OF TAXABLE SUPPLY[RULE 27 TO RULE 35]
As GST is payable as a percentage of the value of supply, it is thereby important to determine the value of taxable supply as per the […]

Time of Supply under GST
After ascertaining whether a transaction falls under the definition of supply, we come to the next pertinent issue, the date of the charging event i.e. the date when the liability of the […]

Supply under GST
The determination of the taxable event is one of the most important matters in every tax law. It is that event which on its occurrence creates or attracts the liability to tax. The taxable event […]

Section 10 – Composition Scheme
GST Composition Scheme-An Introduction
The composition levy is an alternative method of levy of tax designed for small taxpayers whose turnover is up to Rs. 1.5 Crores (Rs. 75 […]

Reverse Charge Mechanism under GST
Section 9(3):
U/S 2(98) of CGST Act Reverse charge is defined as “liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such […]