Goods and Services Tax (GST) is a destination based tax where place of supply is based on the place of consumption of goods and services. Under GST regime, a supply can be intra-state or inter-state. A supply partakes the character…

Let’s take an example. A Ltd has its head office at Mumbai and branch office at Ahmedabad. It approached XYZ & Co., a professional firm, to avail certain services for its Ahmedabad branch. XYZ & Co has its head office…

Under the GST regime, reverse charge means the liability to pay tax is on the recipient of supply of goods or services instead of supplier of such goods or services. Under forward charge mechanism, the supplier collects GST from the…