Applicability of GST - accounting entry made for the purpose of ...

Case Laws GST

July 3, 2020

Applicability of GST - accounting entry made for the purpose of Indian accounting requirements in the books of accounts of Project Office for salary cost of Expat employees - Since we find that there is a relation of employer and employee between the Project Office and the expat employees, the provisions of Schedule III of the CGST Act comes into play.

View Source

← Previous Next →

Applicability of GST - accounting entry made for the purpose of ...

Case Laws GST

July 3, 2020

You may also like:

Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs)

Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs)

Addition u/s 68 - non maintenance of books of accounts - There was no actual credit of cash or otherwise received by the assessee. No entries are made in the books of...

Interest liability on delayed payment GST - The court held that the credit to the Government's account occurs not later than the last date for filing monthly returns as...

Post GST era: Whether the Goa Cess Act is constitutionally valid? - The object of GST laws is totally distinct from the object and purpose of the Goa Cess Act. Even the...

Applicability of GST on supply of safe drinking water for public purpose - supply of drinking water for public purposes, if it is not supplied in a sealed container, is...

This notification amends the Companies (Indian Accounting Standards) Rules, 2015 by inserting provisions related to accounting for sale and leaseback transactions under...

Refund of CENVAT Credit - In the present case, the appellant would be eligible to avail credit but for the introduction of GST law. The said right cannot be frustrated...

Depreciation - Disallowance of amount released from reserves account under normal computation of income - The net result of the accounting entries passed in the books of...

New Accounting Code for the purpose of Accounting of collection of Service Tax - Trade Notice

Payment of Service tax was not made through challan instead the payment was made through debit entry in the Cenvat credit account - cenvat credit allowed on the basis of...

Addition on account of notional increase in employee’s cost - surplus in planned assets - As the employee cost was reduced in the Profit & Loss Account, the said amount...

Protective addition on account of unexplained credit entries appearing in the bank account - assessee company is a conduit - addition on account of unaccounted...

Addition u/s 68 - accommodation entry - issue of shares for consideration other than 'cash' - "Adjustment by way of book entry" can only be in the case where there is...

Computation of threshold limit for the purpose of GST registration - Interest received on PPF Account / Saving Bank Account / Personal loan account should be considered...

Quick Updates: