About GSTGST ImplementationPresentationsArticlesVideosImportant Documents

About GST

Model GST Law has been recently circulated by the Government for comments from stake holders. On going through the same, we ( ALA Legal) found that the same is a complex mix of the provisions of current laws sought to be unified in bits and pieces to give shape to a new structure, of course with certain refinements so that it be presented as GST. However, at several places it seems that the Government is rather moving backwards, which is apparent from introduction and re-emphasis of certain archaic provisions; especially those vesting the officers with unbridled and arbitrary powers. Likewise, certain other fundamental provisions such as those relating to valuation, credit, and time of supply have also failed to show the progressiveness which is keenly expected from GST.

In sum, the Model GST Law is an interesting mix of a new & highly evolved concept, couched in a framework which is largely based upon the complicated, cumbersome and highly controlled legislation currently prevailing.

THE PROFESSIONAL’S ANXIETY

Being professionals working as specialists in the areas concerning Indirect taxes, we are naturally interested in examining the new GST law and to spread awareness on the various important aspects concerning the same. It is also important to garner the views of the stake holders which is only possible when they are made aware of the fine print, through professional’s eye peeping into the fine print.

Thus, we present this site to you all, containing the analysis of various issues in the minutest detail possible.

GST Implementation

As you are aware the Indian GST is at its door step, ALA Legal has geared up to serve the industry for its implementation in the organization. Mr. Puneet Agrawal is also an active member of the GST committee of the Institute of Chartered Accountants of India. It is very important from the beginning that all transactions should be verified from GST prospective and GST implication should be assessed and complied in correct manner. We are Legal Partner of the Companies to implement the GST in following manner:

  • Analysis each and every transaction of the company from GST point of view.
  • Identification of Taxable transaction, Exempt transaction.
  • Identification of specific benefits provided to particular industry or business location.
  • Identification of Input GST Credit available to the company and best method of its utilization.
  • Classification of the Product for CGST and SGST.

Presentations

1) Analysis of 101st Constitutional amendment Act-GST
2) GST in India-Old Committee Report-05.03.13
3) Refund Processes-GST
4) Registration Processes-GST
5) Return & Payment Processes-GST
6) Assessment, Audits, Demands and Recovery Provisions under GST
7) E-commerce under GST
8) GST- IGST,CGST,SGST, Levy, Composition Levy
9) Provisions related to Input Tax Credit under GST
10) Provisions related to filing of returns under GST
11) Provisions related to Place of supply under GST
12) Provisions related to Time of Supply under GST
13) Provisions related to Registration under GST
14) Provisions related to Valuation under GST
15) Provisions related to Offences and Penalties under GST
16) Draft Payment-Rules
18) Draft Returns- Rules
19) Draft Registration- Rules
20) Draft Refund- Rules
21) Enrollment of existing taxpayers under GST
22) Transitional Provision under the revised GST Law
23) Impact of revised model GST on Real Estate

Videos

Live Webcast on IGST

Important Documents

1. 1st Discussion Paper-GST
2. Report of Task Force-GST
3. Report of Joint Committee…Registration
4. Report of Joint Committee…Payment
5. Report of Joint Committee…Refund
6. Model GST Law
7. The Constitution (One hundred and First Amendment) Act
8. Gst Return Business Process Document
9. faqs-on-goods-and-services-tax-gst
10. Presidential order on GST Council
11. Draft Invoice-Rules by CBEC
12. Draft Invoice-Formats by CBEC
13. Draft Payment-Rules by CBEC
14. Draft Payment-Formats by CBEC
15. Draft Registration-Rules by CBEC
16. Draft Registration-Formats by CBEC
17. Draft Return-Rules by CBEC
18. Draft Return-Formats by CBEC
19. Draft Refund-Rules by CBEC
20. Draft Refund-Formats by CBEC
21. Compilation of Demonetization documents