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Commentaries
Updated upto 1st Feb, 2019
53 Records 
1 : What is Goods and Services Tax
2 : Rates of GST
3 : GST Compensation Cess on goods and services
4 : Abolition of other duties and taxes
5 : Goods and Services Tax Network (GSTN)
6 : Unique features of GST - Game Changers in GST
7 : Conclusion
8 : Background of Vat
9 : Basic Concept of VAT
10 : Vat is consumption based tax
11 : 'Manufacturing States' or 'Producing States' will suffer in Vat system
12 : Revenue Neutral Rate to get same tax revenue
13 : Zero rated and exempt transactions in GST
14 : Highlights of scheme of GST
15 : Broad provisions regarding availability of input tax credit
16 : Can CGST and SGST paid in one State be utilized for payment of CGST or IGST in another State
17 : ITC is core provision of GST
18 : Manner of taking input tax credit
19 : Requirements for availing Input Tax Credit
20 : Blocked credit - Supply of goods and services ineligible for ITC
21 : Input Tax Credit of capital goods
22 : Merger, amalgamation or sale of business
23 : Input Tax Credit when taxable person becomes eligible for first time
24 : Reversal of input tax credit if goods become exempt or taxable person switches to composition scheme
25 : Recovery of ITC wrongly taken
26 : Procurement within State and supply within State
27 : Input goods and services used for taxable and exempted goods and services
28 : Receipt of goods and services within State but supply of goods and services outside the State
29 : Receipt of goods and services inter-State but supply of goods and services within the State
30 : Receipt of goods and services inter-State and supply of goods and services also inter-State
31 : Proportionate ITC when party used for business or taxable supplies
32 : Special provisions in respect of Banks, FI and NBFC
33 : Determination of input tax credit when partly used for taxable supply and partly for exempt supply
34 : Determination of input tax credit in respect of capital goods used partly for taxable supply and partly for exempt supply
35 : Reversal of Input Tax Credit means ITC not taken
36 : Purpose of Input Service Distributor
37 : Manner of distribution of credit by Input Service Distributor
38 : Tax Invoice by Input Service Distributor
39 : Monthly return by ISD
40 : Procedure for distribution of input tax credit by Input Service Distributor
41 : Export of goods and services
42 : Procedure for export by direct exporter under bond or LUT without payment of GST
43 : Deemed Exports
44 : Refund of tax and interest
45 : Application and procedure of refund
46 : Withholding of refund or deduction from refund in certain cases
47 : Relevant date for filing refund claim
48 : Interest on delayed refunds
49 : Refund of unutilized input tax credit
50 : Refund in case of inverted duty structure
51 : Refund in case of exports or supplies to SEZ
52 : Doctrine of unjust enrichment in case of refund of GST
53 : Refund to taxable person instead of depositing in consumer welfare fund