All posts by Raunak Jain - 2. page

Professional Tax Consultant and Article Writer

 GST System Technical Architecture : The GST portal will be direct, browser-based interface for Taxpayers and Tax officials to access GST services. However the GST system is designed to be […]

Imperatives Driving GST and GSTN : The proposed implementation of GST, a destination based consumption tax, has been designed as a dual VAT, keeping in view the unique federal nature […]

Settlement of Cases : Chapter VII, section 11 to section 26 deals with the Settlement of cases. These provisions have been covered in in other paper and respective presentation. Therefore, […]

Exceptions to the general principle:  (i) Services having nexus to immovable property-Place of supply shall be location of immovable property [Section 6(4)]. Services relating to immovable property are not interdependent […]

The need for the Place of Supply of Service and Goods under GST : Goods and Services Tax (GST) is levied on the taxable supplies of goods and services. The […]

PLACE OF SUPPLY OF SERVICES [sec (6)] : I Place of supply of B 2B services- Default rule [Section 6(2)] The place of supply of B2B services except the exception […]

Requirements with respect to Registration, Returns and Payments : • There will be Uniform e-Registration both for Centre and State Tax Authorities. • Taxpayer would be required to file a […]

Other Provisions in the IGST Act : Section 7 of the IGST Act, deals with the following aspect of the levy,- I. Self assessment of tax and other dues-discharge thereof […]

Miscellaneous Provisions in Model IGST Law: 1. Applications of certain provisions of CGST Act:  There are certain machinery provisions like registration, return, assessment, adjudication, recovery, audit etc. which are not […]

Apportionment of tax to Centre and State in certain cases [ Sec 10 ]: In case of B2B transaction where the recipient of supplies takes ITC of IGST paid on […]