CA DHAIRYA
Hi, My name is Dhairya Maheshwari. I am a chartered accountant by profession. I am working in GST since 2017 (its inception). With time, I have found my passion in teaching this subject and making this Act simplify for students at all level. Stay connected for GST videos for academic purpose and for practical life scenarios.
CA DHAIRYA
Sohan sent goods from his Head Office in Kolkata, West Bengal to Branch Office in Durgapur, West Bengal, without consideration. In which of the following situations, will this activity be treated as a supply?
2 months ago | [YT] | 2
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CA DHAIRYA
BCD Charitable Trust received a motor car from C, an advertising agency, and wallpapers from D, an interior decorator, as donations. The Trust painted “For Best Creatives, ‘C’ is the Place to Go!” on the motor car and wrote “With best compliments from D” on the wallpapers.
Donations from whom would be treated as made for a consideration?
2 months ago | [YT] | 2
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CA DHAIRYA
Rohit gave a shop owned by him on a monthly rent of ₹25,000 to Mohit on 1 April. At the time of signing the rent deed, Mohit paid ₹10 lakh towards a refundable security deposit. Determine the consideration chargeable to GST for the FY.
2 months ago | [YT] | 1
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CA DHAIRYA
Dr. D of Jaipur goes to KLK Hospital, Bangalore, to perform plastic surgery on Mr. M of Chennai. Determine the Place of Supply.
2 months ago | [YT] | 1
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CA DHAIRYA
Red Hotels charged ₹20,000 to Ms. C of Delhi for her stay in its two properties located in Mumbai and Bangalore.
She stayed:
3 Nights / 4 Days in Mumbai
2 Nights / 3 Days in Bangalore
The area of the two properties is in the ratio of 1 : 3.
The total time spent by her was:
80 hours in the Mumbai hotel
60 hours in the Bangalore hotel
Determine the Place of Supply and the Value of Supply attributable to each place as per Rule 4 of the IGST Rules.
2 months ago | [YT] | 3
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CA DHAIRYA
A of Bhopal sold goods to B of Patna. The goods were sold and delivered to B in Patna.
After receiving the goods, B boarded a train from Patna to Mumbai and carried the goods with him for sale. During the journey, he sold the goods to C, a customer who boarded the train at Kalyan.
Determine the place of supply in the following cases (A and B are registered persons):
2 months ago | [YT] | 1
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CA DHAIRYA
J Pvt. Ltd. has 3 retail stores located in Delhi, Mumbai, and Bangalore, from where it makes intra-State sales to customers. During FY 2024–25, the turnover of each branch was ₹60 lakh. The company wants to opt for the Composition Scheme under Section 10 for FY 2025–26. Which of the following statements is correct?
2 months ago | [YT] | 1
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CA DHAIRYA
If the aggregate turnover of a person opting for the Composition Scheme exceeds the prescribed limit during the financial year, from which date does the option to avail the Composition Scheme lapse?
2 months ago | [YT] | 1
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CA DHAIRYA
The local authority of Mumbai has entered into 3 contracts with Mr. K of Pune for supply of taxable goods of value ₹1 lakh each. Rate of GST is 18%. Determine the total amount to be deducted as TDS u/s 51 from the payments made under these contracts.
2 months ago | [YT] | 1
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CA DHAIRYA
Default & Co. made outward taxable supplies of ₹5,00,000. It also purchased inputs and input services eligible for ITC amounting to ₹3,00,000. All supplies are taxable @ 18%. The company defaulted in filing its GST return and paying tax, and complied after 2 months.
Interest under section 50(1) is chargeable on which amount?
2 months ago | [YT] | 1
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