Category
Professional guidance on GST interpretation, application and advisory matters.
3 articles published
Input tax credit is the part of GST that generates the most disputes. This article sets out the statutory conditions, the common restrictions and the record keeping that decides how a claim holds up in assessment.
Reverse charge shifts the liability from supplier to recipient. This article explains the two statutory routes, the time of supply rules, the self invoicing requirement and the credit position.
Where two or more supplies are made together, the tax treatment depends on whether the combination is a composite supply or a mixed supply. This article explains the tests and applies them to familiar situations.
