13 articles
Union Territory GST — What Businesses Should Know
The decision the finance head faces when configuring tax masters for a supply originating from Daman is operationally specific — whether that supply attrac...
GST Changes to Bring With Your Product — A Readiness Checklist
The question facing the finance head evaluating a GST-ready product is not whether the product handles GST as a label, but whether it handles the specific...
All You Need to Know About GST — A Compliance Primer
The question facing a finance head reading the GST framework for the first time is rarely "what does the law say" — that text is publicly available. The qu...
Highlights of the GST Model Law — A Compliance Reading
The November 2016 draft of the GST Model Law was the version operational businesses began their transition planning against — registration thresholds, comp...
Difference Between GST and the Current Tax Regime
The transition from the previous indirect tax regime to GST is, for a finance head, less an academic question and more a sequence of mapping decisions — wh...
Basics of Input Tax Credit Distribution by an ISD Under GST
The moment an Input Service Distributor receives the tax invoice for a common input service, three decisions are already pending — which recipient units ac...
Input Service Distributor — A Positive Boost to the GST Regime
A multi-location business with units across several states typically routes shared input services — corporate marketing, professional consultancy, IT suppo...
When Can You Not Avail Input Tax Credit Under GST
The question of when input tax credit is available is the more frequently asked one, but the question of when it isn't decides whether a quarter's claim su...
Basics for Availing the GST Input Tax Credit
The question that determines whether a quarter's input tax credit claim holds up under scrutiny rarely sits in the rate of tax. It sits in the documentary...
Setting Off Input Tax Credit Against Tax Liability Under GST
The question the finance head faces at the close of every GSTR-3B cycle is not whether input tax credit is available — that part is settled the moment the...
GST Registration Basics — Amendment, Cancellation, and Revocation
The day after the partnership reconstitution is signed, the finance head has fifteen days under the GST rules to update the registration before the change...
Applying for a Fresh Registration Under the GST Regime — The Document and Form Checklist
The question that decides whether the first GST registration application is approved within three working days or returned with a deficiency notice rarely...
Transitioning Under the GST Regime — The Workflow Checklist That Holds
It is the Monday morning before cutover at a 200-employee distribution business with branches across Maharashtra, Karnataka, Delhi, and Tamil Nadu. The fin...