Mr. Paras Dawar is a Fellow member of the Institute of Chartered Accountants of India. He is a graduate in law from the prestigious Faculty of Law, University of Delhi. He is also an Honours Graduate in Commerce and holds a Diploma in International Taxation. He specializes in Direct tax, International tax, and Insolvency law advisory, litigation and dispute resolution. He has successfully represented various domestic and international clients before tribunals and other revenue authorities.
Coverage of refund in GST (PDF of this article is also attached in the end)
We can broadly segregate the refunds in two parts. Refund for the exports and refund for domestic sales. Chapter XI of CGST/SGST Act […]
Format for declaration of authorized signatory
GST enrolment is already started in some states. You can online draft your authorization letter on this link.GST enrolment for the service tax assessee and excise […]
Why we need to determine the time of supply
Time of supply is an importance concept in GST. Levy of GST is generated by section 8 of CGST/SGST and section 5 of IGST Act. The time of payment of tax will be […]
Why we need to determine the time of supply of services in GST?
Levy of GST in derived from Section 8 of CGST/SGST Act(For intra states sales ) and section 5 of IGST Act (For inter-state and import and export […]
Provisions for GST migration are covered in chapter XXVII –Transitional Provisions
This chapter contains sections from 165 to 197 covering the wide range for the provisions for each and every situation of GST m […]
Special provision for payment of tax by a supplier of online information and database access or retrieval services located outside India to specified person in the taxable territory.
Definition of online […]
Revised provisions covering import and export of Goods and /or services
There are major changes in the revised draft of Model GST law meaning of import and export of Goods. Section 3 and section 4 of IGST Act […]
What is an aggregate turnover in GST?
Aggregate turnover is the criterion for many compliances. It is the limit we check for various thresholds in GST. It is defined in Section 2(6) of CGST Act.
“(6) […]
Meaning of zero rated supply:
Section 16 of revised IGST Act provide for the Zero rated supply. This section will cover the provisions related to the benefit provided to the exporters. “zero rated supp […]
Section of the revised draft of Model GST law provide for the availability of ITC in special cases. We can sum up all of them in the following table. Download PDF here
GST was introduced in India as a resource for free flow of credit in India. Input tax credit availability in revised Model GST draft law is somehow more restricted then the earlier draft. In this article we will […]
Section 20 of revised Model Law provide for the input tax credit in respect of goods sent for job work. Salient features of the scheme of input tax credit on goods sent for job work are as follows.Provisions for […]
Revised draft of Model GST Law has been on public domain now. There are some changes in the provisions of ITC. New restrictions are there on input tax credit in GST revised draft. The main reason for emergence of […]
Revised draft of revised Model GST law is released by cbec some days back. On first time reading we found that e-commerce operators are going to have a sigh of relief after changes in law. E-commerce operators […]
There will two type of transactions covered in GST namely intra state and inter state. On these two type of transaction three taxes will be levied, namely CGST, SGST and IGST. CGST and SGST will be levied on intra […]
Salient features on new composition levy in revised Model GST draft
Basic condition: Registered taxable person covered under the new composition levy will be subject to the provisions of section 8(3) that is the […]
Definition for CGST/SGST levy has been changed in the revised draft of Model GST Law. Erstwhile section 7 of CGST/SGST law has been shifted to section 8 in the revised draft. Some new provisions are inserted […]
Relevance of composite and mixed supply in revised draft of Model GST law: Composite and mixed supply both of these terms have been inserted into the definition of supply. Section 3 of the Model GST law covers the […]
Definition of supply in revised model GST draft provide covers the Schedule III and IV. Schedule III mentions the activities or transactions which shall be treated neither as a supply of goods nor services. In the […]
Schedule IV of revised Model GST draft law has been mentioned by the definition of supply. Schedule IV covers the activities or transactions by the CG,SG or any local authority which shall be treated neither as a […]
Rajkumar Panjwani
@rajkumarpanjwani
active 4 years, 12 months agoRajkumar Panjwani
Adv. Ashok Kumar Das
Gauhati, India
CA Mahesh Bansal
New Delhi, India
Vivek Agarwal
Vijay Kumar Bhardwaj
Ludhiana, India
CA Paras Dawar
Mr. Paras Dawar is a Fellow member of the Institute of Chartered Accountants of India. He is a graduate in law from the prestigious Faculty of Law, University of Delhi. He is also an Honours Graduate in Commerce and holds a Diploma in International Taxation. He specializes in Direct tax, International tax, and Insolvency law advisory, litigation and dispute resolution. He has successfully represented various domestic and international clients before tribunals and other revenue authorities.
New Delhi, India
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ConsultEase.com Interviewed.
Read InterviewCA Shafaly Girdharwal wrote a new post, Detail analysis of provisions of refund in GST 7 years, 8 months ago
Coverage of refund in GST (PDF of this article is also attached in the end)![](http://consultease.com/wp-content/uploads/2016/12/Refunds-in-GST-pdf.jpg)
We can broadly segregate the refunds in two parts. Refund for the exports and refund for domestic sales. Chapter XI of CGST/SGST Act […]
CA Shafaly Girdharwal wrote a new post, Declaration of authorized signatory format in GST 7 years, 8 months ago
Format for declaration of authorized signatory![](https://www.consultease.com/wp-content/uploads/2016/12/Declaration-for-Authorised-Signatory-pdf.jpg)
GST enrolment is already started in some states. You can online draft your authorization letter on this link.GST enrolment for the service tax assessee and excise […]
CA Shafaly Girdharwal wrote a new post, Time of supply of Goods under GST 7 years, 8 months ago
Why we need to determine the time of supply
Time of supply is an importance concept in GST. Levy of GST is generated by section 8 of CGST/SGST and section 5 of IGST Act. The time of payment of tax will be […]
CA Shafaly Girdharwal wrote a new post, Time of supply of services under GST 7 years, 8 months ago
Why we need to determine the time of supply of services in GST?![](http://consultease.com/wp-content/uploads/2016/12/Time-and-place-of-supply-of-services-in-GST.jpg)
Levy of GST in derived from Section 8 of CGST/SGST Act(For intra states sales ) and section 5 of IGST Act (For inter-state and import and export […]
CA Shafaly Girdharwal wrote a new post, Provisions for GST Migration 7 years, 8 months ago
Provisions for GST migration are covered in chapter XXVII –Transitional Provisions![](http://consultease.com/wp-content/uploads/2016/12/Provisions-for-migration-from-GST-pdf.jpg)
This chapter contains sections from 165 to 197 covering the wide range for the provisions for each and every situation of GST m […]
CA Shafaly Girdharwal wrote a new post, online information and database access or retrieval services in GST 7 years, 8 months ago
Special provision for payment of tax by a supplier of online information and database access or retrieval services located outside India to specified person in the taxable territory.
Definition of online […]
There is a tax rate list….check IGST notifications
CA Shafaly Girdharwal wrote a new post, Import and export of Goods/Services in GST 7 years, 8 months ago
Revised provisions covering import and export of Goods and /or services![](http://consultease.com/wp-content/uploads/2016/12/Latest-provisions-of-GST-for-Import-and-export-of-Goods-pdf.jpg)
There are major changes in the revised draft of Model GST law meaning of import and export of Goods. Section 3 and section 4 of IGST Act […]
CA Shafaly Girdharwal wrote a new post, What is aggregate turnover in GST? 7 years, 8 months ago
What is an aggregate turnover in GST?![](https://www.consultease.com/wp-content/uploads/2016/12/Extra-slides-Google-Slides-2020-06-26-14-20-52.png)
Aggregate turnover is the criterion for many compliances. It is the limit we check for various thresholds in GST. It is defined in Section 2(6) of CGST Act.
“(6) […]
CA Shafaly Girdharwal wrote a new post, Zero rated supply under revised IGST law 7 years, 8 months ago
Meaning of zero rated supply:
Section 16 of revised IGST Act provide for the Zero rated supply. This section will cover the provisions related to the benefit provided to the exporters. “zero rated supp […]
CA Shafaly Girdharwal wrote a new post, Availability of Input tax credit in special cases 7 years, 8 months ago
Section of the revised draft of Model GST law provide for the availability of ITC in special cases. We can sum up all of them in the following table. Download PDF here
Following is the brief table on […]![](http://consultease.com/wp-content/uploads/2016/12/New-Microsoft-Word-Document-pdf.jpg)
CA Shafaly Girdharwal wrote a new post, Input tax credit availability in revised GST Law 7 years, 8 months ago
GST was introduced in India as a resource for free flow of credit in India. Input tax credit availability in revised Model GST draft law is somehow more restricted then the earlier draft. In this article we will […]
CA Shafaly Girdharwal wrote a new post, Input tax credit on goods sent for job work 7 years, 9 months ago
Section 20 of revised Model Law provide for the input tax credit in respect of goods sent for job work. Salient features of the scheme of input tax credit on goods sent for job work are as follows.Provisions for […]
CA Shafaly Girdharwal wrote a new post, Restriction on Input Tax Credit in GST draft 7 years, 9 months ago
Revised draft of Model GST Law has been on public domain now. There are some changes in the provisions of ITC. New restrictions are there on input tax credit in GST revised draft. The main reason for emergence of […]
CA Shafaly Girdharwal wrote a new post, E-commerce operators in new Modle GST law 7 years, 9 months ago
Revised draft of revised Model GST law is released by cbec some days back. On first time reading we found that e-commerce operators are going to have a sigh of relief after changes in law. E-commerce operators […]
CA Shafaly Girdharwal wrote a new post, IGST levy in revised model GST Law 7 years, 9 months ago
There will two type of transactions covered in GST namely intra state and inter state. On these two type of transaction three taxes will be levied, namely CGST, SGST and IGST. CGST and SGST will be levied on intra […]
CA Shafaly Girdharwal wrote a new post, New Composition levy in revised Model GST Law 7 years, 9 months ago
Salient features on new composition levy in revised Model GST draft
Basic condition: Registered taxable person covered under the new composition levy will be subject to the provisions of section 8(3) that is the […]
CA Shafaly Girdharwal wrote a new post, Changes in CGST/SGST levy in Model GST Law 7 years, 9 months ago
Definition for CGST/SGST levy has been changed in the revised draft of Model GST Law. Erstwhile section 7 of CGST/SGST law has been shifted to section 8 in the revised draft. Some new provisions are inserted […]
CA Shafaly Girdharwal wrote a new post, Composite and mixed supply in revised GST law 7 years, 9 months ago
Relevance of composite and mixed supply in revised draft of Model GST law: Composite and mixed supply both of these terms have been inserted into the definition of supply. Section 3 of the Model GST law covers the […]
CA Shafaly Girdharwal wrote a new post, Revised Model GST law schedule III 7 years, 9 months ago
Definition of supply in revised model GST draft provide covers the Schedule III and IV. Schedule III mentions the activities or transactions which shall be treated neither as a supply of goods nor services. In the […]
CA Shafaly Girdharwal wrote a new post, Revised Model GST Law Schedule IV 7 years, 9 months ago
Schedule IV of revised Model GST draft law has been mentioned by the definition of supply. Schedule IV covers the activities or transactions by the CG,SG or any local authority which shall be treated neither as a […]