GST is a tax on supply. Normally the Government charges it from the supplier of goods or services. However the supplier collects the amount so paid from the customer by charging it on his invoice and the burden falls on the recipient. If the recipient has received the supply of goods or services for use…
Ha! Ha! What do Screenshots of our Smart phones or PC/ Laptops have to do with GST? A Lot! Actually. These actually are essential in the current scenario. Friends, we all keep hearing about technical glitches faced while doing work on the GST application (GST App) viz. “gst.gov.in”. The TRAN-1/ TRAN-2 imbroglio is well known.…
Is there GST on the renting of Residential accommodation? In one word, the Answer is a ‘No’! But, there is more to it. There is no GST on the renting of Residential Property for use as a Residential Accommodation. But if the same is to be used for Commercial purpose, the GST is applicable. But,…
GST on Legal advice E-commerce is on the rise by the day! And we get to witness a variety of e-business models adopted by e-commerce operators (ECO, in GST). Broadly these are 3: as an Agent, i.e. the ECO provides his e-commerce platform to the suppliers on a commission basis as a %age of Value…
Yes you heard it Right! GST is leviable on “Legal and Accounting Services”. The applicable rate is 18%. Legal Service, in GST, means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority. EXEMPTIONs: But there are…
GST is a very modern piece of Tax law and procedures. No wonder it comes with very modern, hitherto unforeseen, difficulties. But there are clear solutions. First of all we should know that the Departments have established so many ‘GST Seva Kendras’ where one can call or visit to know about his any day-to-day…
The question whether an employee deserves to be paid interest on the delayed payment of various retiral benefits and the answer to this question is ‘yes’. A writ in the nature of Mandamus is also legally maintainable to seek interest on the delayed payment as per the law laid on by the Honourable of Apex…
GST is feary, – a hideous enemy, we’re trying to come to terms with! And it punishes hapless subjects who don’t even have any teeth against it, – a draconian trait lifted directly into the most modern tax reform in the world. Hadn’t it been fair if the subjects would have had some retaliatory rights…
LAW RELATING TO REGISTRATION OF AN FIR IN INDIA By : Vijay Kumar Kaushal, Advocate Punjab & Haryana High Court, Chandigarh Criminal Procedure Code under Section 154 of Criminal Procedure Code ( in short Cr P C ) contains a provision relating to registration of an FIR. It says, every information relating to…
AIR 1987 SUPREME COURT 371 SUPREME COURT (From : Gujarat)* O. CHINNAPPA REDDY , J. and G. L. OZA, J. Civil Appeal No. 447 (N) of 1973, D/-21-11-1986 Kalyan Mills Ltd Appellant v. Union of India and others Respondents. Income-Tax Act (11 of 1922), S.46(2), S.46(5A)– Recovery of arrears of Income-tax, Excess Profit Tax, Business Profit Tax- Suit for, by…
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