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Showing 1 to 20 of 28 Results
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Issue Id: 117479
Residential Status as per Income Tax and DTAA
One Non-resident Indian (US National) as per number of days stay in India, his residential status is Resident but as per DTAA his residential status ... Read Full Issue
Income Tax
Author
Date 07 Sep 2021
Replies 0 Replies
Views 660 Views
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Issue Id: 117469
Person having income from Export and Rent (On Rent, GST has been paid under RCM)
Issues for F.Y 2019-20A person having income from Export of service of and ₹ 14 Lacs (Export under LUT) and rental income of ₹ 9 lacs, ... Read Full Issue
Goods and Services Tax - GST
Author
Date 03 Sep 2021
Replies 3 Replies
Views 2402 Views
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Issue Id: 116939
Credit Reversal for real estate project completed after 01st April 2019
Credit reversal for real estate project completed after 01st April 2019. CASE: The real estate project has been completed and the completion ... Read Full Issue
Goods and Services Tax - GST
Author
Date 04 Jan 2021
Replies 1 Reply
Views 1370 Views
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Issue Id: 116724
Works Contract_Contractor not having registered office in the other state in which construction contract received can raised bill to for work done in that state
CASE:Company A is engaged in carrying on construction activity in Ahmedabad and received construction contract in Goa from Company C .As per Sub ... Read Full Issue
Goods and Services Tax - GST
Author
Date 21 Sep 2020
Replies 6 Replies
Views 4266 Views
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Issue Id: 116632
Service Tax Applicability on collection of development and maintenance charges by developer at the time sale deed.
Issue:The Firm is engaged in the business of development of residential flat. They are collecting a sum of ₹ 100 per square feet from customer ... Read Full Issue
Service Tax
Author
Date 19 Aug 2020
Replies 2 Replies
Views 1817 Views
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Issue Id: 116623
25% or 30% Abatement applicable to Developer
With reference to the Service Tax Notification No. 09/2013 Dt. 08th May 2013 Construction of a complex, building, civil structure or a ... Read Full Issue
Service Tax
Author
Date 15 Aug 2020
Replies 2 Replies
Views 1313 Views
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Issue Id: 116048
IGST Credit availability in case of goods are exported.
Case:Assessee Mr.A imported goods after paying import duty. Such imported Goods are exported by Assessee Mr. A to UAE under Zero Rated ... Read Full Issue
Goods and Services Tax - GST
Author
Date 22 Feb 2020
Replies 1 Reply
Views 781 Views
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Issue Id: 115914
Supplier failed to furnish credit notes in monthly return GSTR 1 and GSTR 3B for F.Y 2017-18.
Case : Supplier (Mr.A) made B2B sales and also issued credit notes against such sales in F.Y 2017-18. However supplier (Mr. A) has not furnished ... Read Full Issue
Goods and Services Tax - GST
Author
Date 21 Jan 2020
Replies 1 Reply
Views 1153 Views
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Issue Id: 115883
Supplier failed to furnish credit notes in monthly return GSTR 1 and GSTR 3B for F.Y 2017-18.
Case : Supplier (Mr.A) made B2B sales and also issued credit notes against such sales in F.Y 2017-18. However supplier (Mr. A) has not furnished ... Read Full Issue
Goods and Services Tax - GST
Author
Date 11 Jan 2020
Replies 1 Reply
Views 727 Views
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Issue Id: 115875
In case of Builder, Failure to submit Intimation (Annexure IV) of one time option of either 5% or 12% on construction of RREP in specified period.
Business : LLP Firm is engaged in the business of construction of houses other than affordable houses. LLP Firm is charging GST @ 12% on advances ... Read Full Issue
Goods and Services Tax - GST
Author
Date 09 Jan 2020
Replies 4 Replies
Views 6411 Views
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Issue Id: 115855
Sub: In case of developer, failure to submit Intimation (Annexure IV) to choose option of either 5% or 12%.
Query: As per Notification No 03/2019 dated 29th Mar 2019 related to Real Estate Projects A developer has to submit Intimation before 20th May 2019 ... Read Full Issue
Goods and Services Tax - GST
Author
Date 04 Jan 2020
Replies 1 Reply
Views 1331 Views
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Issue Id: 115840
Effect of Credit Notes to be given in annual return for F.Y 2017-18 which are not shown in GSTR1 Monthly return of F.Y 2017-18.
Case : Supplier made B2B sales against which credit notes are received, however supplier has not furnished details about such credit notes in ... Read Full Issue
Goods and Services Tax - GST
Author
Date 02 Jan 2020
Replies 1 Reply
Views 761 Views
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Issue Id: 115741
Whether liable to get registered as E-commerce Operator under GST or not?
Case:Assessee is a company working as an intermediary between gym operator and customer. Assessee collects fees from the customer and pays to gym ... Read Full Issue
Goods and Services Tax - GST
Author
Date 04 Dec 2019
Replies 3 Replies
Views 2159 Views
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Issue Id: 115701
GST applicability on primary & securities incentives income arise from commercial credit notes
Case : Dealer purchase goods from the Manufacturer. On achievement of certain sales or fulfilling certain criteria manufacturer issued a ... Read Full Issue
Goods and Services Tax - GST
Author
Date 23 Nov 2019
Replies 3 Replies
Views 2775 Views
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Issue Id: 115475
Option for GTA Services in GST
Our client providing GTA services. In current GTA service provider have three option to charge GST. 1.) Reverse Charge 2.) @5% without ITC & 3.) ... Read Full Issue
Goods and Services Tax - GST
Author
Date 30 Sep 2019
Replies 9 Replies
Views 4797 Views
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Issue Id: 115355
Excess GST paid in Mar-18 GSTR-3B
Sales as per GSTR-3B IGST 18% 15,00,000 2,70,000 Paid by set-off IGST Input credit Balance of Import Duty Sales as per ... Read Full Issue
Goods and Services Tax - GST
Author
Date 24 Aug 2019
Replies 5 Replies
Views 10639 Views
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Issue Id: 115198
Reverse charge on rent paid to director
One of our clients had a service tax audit, in it, the service tax officer raised a query about rent paid to the director and applicability of ... Read Full Issue
Goods and Services Tax - GST
Author
Date 17 Jul 2019
Replies 3 Replies
Views 1786 Views
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Issue Id: 115055
Applicability of Section 195
One of our clients is into tour operator business. They provide foreign tours. Further, they make payments to the foreign suppliers on behalf of ... Read Full Issue
Income Tax
Author
Date 07 Jun 2019
Replies 1 Reply
Views 941 Views
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Issue Id: 115005
GST applicability on Rental income to Director of company
One of our clients is a private limited company; it has given rent and interest to its director. Let's say the interest income was ₹ 15 ... Read Full Issue
Goods and Services Tax - GST
Author
Date 24 May 2019
Replies 8 Replies
Views 14922 Views
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Issue Id: 114949
ITC available on materials purchased for making furniture in office
We are CA firm and have recently purchased a new office. For making furniture in the office, we have directly purchased ply, wood and other ... Read Full Issue
Goods and Services Tax - GST
Author
Date 08 May 2019
Replies 10 Replies
Views 14330 Views
23 Replies on 18 Issues
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Issue Id: 116724
Works Contract_Contractor not having registered office in the other state in which construction contract received can raised bill to for work done in that state
CASE:Company A is engaged in carrying on construction activity in Ahmedabad and received construction contract in Goa from Company C .As per Sub ... Read Full Issue
Goods and Services Tax - GST
Author
Date 21 Sep 2020
Replies 2 Replies
Views 4266 Views
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Issue Id: 116632
Service Tax Applicability on collection of development and maintenance charges by developer at the time sale deed.
Issue:The Firm is engaged in the business of development of residential flat. They are collecting a sum of ₹ 100 per square feet from customer ... Read Full Issue
Service Tax
Author
Date 19 Aug 2020
Replies 1 Reply
Views 1817 Views
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Issue Id: 116623
25% or 30% Abatement applicable to Developer
With reference to the Service Tax Notification No. 09/2013 Dt. 08th May 2013 Construction of a complex, building, civil structure or a ... Read Full Issue
Service Tax
Author
Date 15 Aug 2020
Replies 1 Reply
Views 1313 Views
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Issue Id: 115875
In case of Builder, Failure to submit Intimation (Annexure IV) of one time option of either 5% or 12% on construction of RREP in specified period.
Business : LLP Firm is engaged in the business of construction of houses other than affordable houses. LLP Firm is charging GST @ 12% on advances ... Read Full Issue
Goods and Services Tax - GST
Author
Date 09 Jan 2020
Replies 2 Replies
Views 6411 Views
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Issue Id: 115741
Whether liable to get registered as E-commerce Operator under GST or not?
Case:Assessee is a company working as an intermediary between gym operator and customer. Assessee collects fees from the customer and pays to gym ... Read Full Issue
Goods and Services Tax - GST
Author
Date 04 Dec 2019
Replies 1 Reply
Views 2159 Views
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Issue Id: 115701
GST applicability on primary & securities incentives income arise from commercial credit notes
Case : Dealer purchase goods from the Manufacturer. On achievement of certain sales or fulfilling certain criteria manufacturer issued a ... Read Full Issue
Goods and Services Tax - GST
Author
Date 23 Nov 2019
Replies 1 Reply
Views 2775 Views
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Issue Id: 115475
Option for GTA Services in GST
Our client providing GTA services. In current GTA service provider have three option to charge GST. 1.) Reverse Charge 2.) @5% without ITC & 3.) ... Read Full Issue
Goods and Services Tax - GST
Author
Date 30 Sep 2019
Replies 1 Reply
Views 4797 Views
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Issue Id: 115355
Excess GST paid in Mar-18 GSTR-3B
Sales as per GSTR-3B IGST 18% 15,00,000 2,70,000 Paid by set-off IGST Input credit Balance of Import Duty Sales as per ... Read Full Issue
Goods and Services Tax - GST
Author
Date 24 Aug 2019
Replies 1 Reply
Views 10639 Views
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Issue Id: 115198
Reverse charge on rent paid to director
One of our clients had a service tax audit, in it, the service tax officer raised a query about rent paid to the director and applicability of ... Read Full Issue
Goods and Services Tax - GST
Author
Date 17 Jul 2019
Replies 1 Reply
Views 1786 Views
Like0Bookmark
Issue Id: 115005
GST applicability on Rental income to Director of company
One of our clients is a private limited company; it has given rent and interest to its director. Let's say the interest income was ₹ 15 ... Read Full Issue
Goods and Services Tax - GST
Author
Date 24 May 2019
Replies 1 Reply
Views 14922 Views
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Issue Id: 114949
ITC available on materials purchased for making furniture in office
We are CA firm and have recently purchased a new office. For making furniture in the office, we have directly purchased ply, wood and other ... Read Full Issue
Goods and Services Tax - GST
Author
Date 08 May 2019
Replies 3 Replies
Views 14330 Views
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Issue Id: 114946
Reverse Charge on Overseas Hotel Booking
Our client is a tour operator managing overseas tours like Dubai, USA, etc. For organising tour, they are making payment to overseas suppliers on ... Read Full Issue
Goods and Services Tax - GST
Author
Date 06 May 2019
Replies 1 Reply
Views 10299 Views
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Issue Id: 114945
GST on commission paid to foreign agent
We are paying commission to a foreign agent against export orders. RCM will be applicable or not?
Goods and Services Tax - GST
Author
Date 06 May 2019
Replies 2 Replies
Views 17013 Views
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Issue Id: 114825
44ADA applicability
If an assessee, being an engineer, has earned professional income u/s 194J from a single party and his total expenses towards earning are almost ... Read Full Issue
Income Tax
Author
Date 03 Apr 2019
Replies 1 Reply
Views 1155 Views
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Issue Id: 114810
Definition of NRI as per GST
If an assessee is non resident as per the Income tax Act 1961 and has a residence (house) in India, will he be covered in the definition of Non ... Read Full Issue
Goods and Services Tax - GST
Author
Date 29 Mar 2019
Replies 1 Reply
Views 2473 Views
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Issue Id: 114804
Non resident- Rental income
Whether Non resident is required to take registration under GST, if he has rental income from immovable property of approx 12 lakhs in India? Is ... Read Full Issue
Goods and Services Tax - GST
Author
Date 28 Mar 2019
Replies 1 Reply
Views 6728 Views
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Issue Id: 114508
Tour Operators GST Rate
Our client is into the business of tour operators. His total tour operating income is say ₹ 40 lakhs and total tour cost is say ₹ 35 ... Read Full Issue
Goods and Services Tax - GST
Author
Date 18 Jan 2019
Replies 1 Reply
Views 11695 Views
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Issue Id: 114507
Joint Development Agreement GST rate
A developer has entered into a joint development agreement with the land owner. As per the agreement the developer has the right to sell the ... Read Full Issue
Goods and Services Tax - GST
Author
Date 18 Jan 2019
Replies 1 Reply
Views 1872 Views
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January 2019