Other Briefings
GST on Inter-State Office Services: Karnataka AAR Makes Companies in India Nervous
Employee services from the headquarters of a firm to its offices in other states will attract GST as it will be considered a taxable ‘supply of service’ under the CGST Act, as per a Karnataka AAR order.
GST Reforms in the Works, Businesses in India Remain Hopeful
One year since the GST rolled out in India, businesses seek key changes in way the indirect tax system operates.
GST Returns for Regular Business Entities in India
We discuss the GST returns forms to be submitted by all regular business entities in India and compliance requirements under the GST system.
GST Compliance for Input Service Distributors, TDS, TCS in India
We discuss the GST returns for input service distributors, TDS for purchasers of goods and services when making payments to suppliers, and TCS for e-commerce operators in India.
GST Compliance for Non-Resident Businesspersons, Diplomats, UN Personnel in India
Last year saw an overhaul of the indirect tax system in India with the establishment of the goods and services tax (GST). Here we discuss GST compliance for non-resident businesspersons and diplomatic missions in India.
GSTR-3B: Filing GST Returns in India
GSTR-3B is an alternate form to GSTR-3 till June 2018. We evaluate how its introduction to ease the changeover for businesses from the previous tax system has panned out.
The GST in India: Tax Rates Slashed, Some Compliance Relaxed
Last week, the GST Council announced several revisions to the indirect tax regime, making it more business-friendly. In this article, we highlight the most significant changes announced.
Reverse Charge Mechanism in the Import of Services under GST
The new Goods and Services Tax (GST) regime introduces the reverse charge mechanism (RCM) to ensure the government receives tax on supplies of goods and services by unregistered suppliers. This article briefly discusses the mechanism.
