The author is B.Com, FCA, CISA, DISA, PMP, FAIA. He is the regularly contributing for articles in various professional publications and newsletters, he has delivered various lectures on the topics of professional interest at various ICAI Seminars and other forums closely associated with Trade Associations, Colleges and Companies Knowledge sharing in the field of GST & Start-ups.

GST for Builders and Developers

Introduction Works Contract Service is a specie of construction service. This activity has special relevance as it has been a very litigation prone issue. Earlier, after introduction of service tax on services, complexities of 'works contract' increased as issue of valuation, TDS and reverse charge … [Read more...]

Contents Of Annual Return GSTR-9

The Annual Return in form GSTR-9 is basically a summary of GSTR-1 and GSTR-3B returns for the period July 2017 to March 2018. However, if there are any amendments made during April 2018 to September 2018 returns, these have to be included in the Annual Return for 2017-18. The return is in following … [Read more...]

GST Annual Return

INTRODUCTION GST Act makes provisions for Annual Return and Annual Audit Report. These reports are required to be filed for each financial year (April-March) by 31st December after close of financial year. Each taxable person (other than taxable person paying GST under composition scheme) is … [Read more...]