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Relationship between Consideration & Supply under GST

In this article we will discuss the relationship of supply with the consideration and its repercussions regarding the chargeability of GST. The section 7 of the Central Goods & service Tax Act talks about the scope of supply. We can in other words say that the section...

Provisional Assessment Under GST Needs Reforms?

The provisions regarding the provisional assessment under GST is given under section 60 of the CGST Act and the corresponding rule is given under Rule 98 of the CGST Rules 2017. Let us begin the discussion with the note that why the provisional assessment is needed at...

GST on Work Contract on Roads & Highways

India has a vast network of road network of 5.23 million kms. and categorically it is the world’s second largest network . The national Highway comprises 2% of the total road network but carry 40% of the total traffic . One more interesting fact is that the 65% of the...

Brief Provisions regarding “Tax Invoice under GST”

The Tax invoice is a compulsory required document to be issued for supply made by the every registered person under the provisions of GST Act . This document primarily represents the transaction entered between the two parties. The provisions regarding the Tax Invoice...

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