Analysis on GST Provisions, effective from 01/01/2022 by C.A. Shubham Khaitan.
Dear all,
Your association SIMA is in receipt of an email by C.A. Shubham Khaitan Partner, Tax & Regulatory, S. Khaitan & Associates regarding the analysis on GST Provisions effective from 01/01/2022.
The analysis of the following has been provided by Mr Shubham Khaitan:
1. Transaction between a person (other than an individual) to its members for consideration to be treated as a supply
2. Appearance of transaction in GSTR-2A/2B – a mandatory condition for availment of ITC i.e. 100% matching of ITC between GSTR 2A/2B and 3B
To view, the analysis provided by Mr Shubham Khaitan, PLEASE CLICK HERE.
Thanking You,
With regards,
For Silvassa Industries & Manufacturers Association
Narendra Trivedi
Secretary
