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GST on gifts and perquisites to employees

As per Section 7 of CGST Act 2017, supply includes the activities specified in Schedule I, made or agreed to be made without a consideration. Schedule-I provides a list of activities which are treated as supply even if made without…

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Recommendations of GST Council in Meeting on 21 July 2018- New Delhi

This article reiterates the outcomes of “GST Council Meeting 21 July 2018- New Delhi”. In this meeting, council  has provided benefits to both being consumers as well as traders. Bofore the upcoming Lok sabha elections in 2019, this…

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Accounts and Record Rules for Regular Dealers-GST India

Generally, accounts and records are prepared using general accepted accounting principles in India. These principles include Ind-AS, Accounting Standards, Companies Act, Other Industry specific laws, etc. These laws also prescribed the manner of maintenance of records, their time…

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