About GST Experts

GSTEXPERTS is an initiative to apprise the users with the developments of the new Indirect Taxation regime i.e Goods & Service Tax. GSTEXPERTS is a platform that provides complete end to end solutions to all issues related to Goods & Services tax. It also acts a knowledge portal with respect to GST. The team is headed by CA. Chitresh Gupta. Chitresh Gupta is a fellow Member of Institute of Chartered Accountants of India (ICAI) and a senior certified professional in Indirect Taxation. He qualified his CA in May 2000. He is also a certified IFRS professional. He is a member of Indirect Tax Committee of PHD Chamber of Commerce and Industry. He specialises in the field of Indirect taxation. He is on the panel of consultants of various listed and multinational companies. He has been intensively associated with taxation matters including representation at various authorities. He has authored various books on Goods & Service Tax including “An Insight Into Goods & Services Tax – two editions, “White Papers on GST –two editions” and GST –Law, Analysis & Procedures-two editions. He has also written number of articles on taxation in various forums of professional fraternity. He has worked extensively in the field of VAT and Service tax. He is a well known Trainer on Goods & Services Tax. He is a visiting faculty at NACEN (National Academy of Custom, Excise & Narcotics), an educational wing of CBIC on various topics in Indirect Taxation. He is also a regular speaker on various professional forums like Bar Associations, Study Circles and branches of ICAI. He is also empanelled as Goods & Services Tax Faculty with ICAI.  

Latest in GST

Press Releases

GST Timelines For Latest Quarter

GST Timeline For December 2018

S.No. Person Form For the Period Filing Date Description
1 Registered persons with aggregate turnover more than Rs. 1.50 Crores GSTR 1 Dec-18 11st Jan 2019 Details of outward supplies of goods or services
2 Input Service Distributor GSTR 6 Dec-18 13st Jan 2019 Return for Input Service Distributor.
3 Registered persons with aggregate turnover up to Rs. 1.50 Crores GSTR 1 Oct-18 to Dec-18 31-01-2019 Details of outward supplies of goods or services
4 Regular Taxable Person GSTR 3B 01-12-2018 20th  Jan 2019 Details of Outward Supplies and inward supplies and payment of Tax
5 Non Resident Taxable Person GSTR 5 01-12-2018 20th  Jan 2019 Details of Outward Supplies
6 OIDAR GSTR 5A 01-12-2018 20th  Jan 2019 Details of supplies of online information and database access or retrieval services by a person located outside India made to non taxable person in India

Knowledge Cafe


By CA. Chitresh Gupta Managing Partner- Chitresh Gupta & Associates Article 366(12A) of the Constitutional (101st Amendment) Act, 2016 defines the Goods and Services tax (GST) as “a tax on supply of goods or services or both, except supply of alcoholic liquor for human consumption”. The term ‘supply’ is, however, not defined in the Constitution. The concept of ‘supply’ is the key stone of the proposed GST architecture. In other words, supply is life blood of GST regime. GST is a multi-stage tax levied on supply of goods and / or services, collected at each stage of the production and distribution, in proportion to the value added by each taxable person in the chain of supply. In the GST regime, the entire value of supply of goods and / or services is proposed to be taxed in an integrated manner, unlike the existing indirect taxes, which are charged independently either on the manufacture or sale of goods, or on the provisions of services. Section 3 of the Model CGST / SGST Act explains the meaning and scope of term “Supply”. Read...

Input Tax Credit under Revised Model GST Law 2016

INTRODUCTION In the present indirect taxation system, cascading of tax is significant due to non-availability of ITC at various stages. Following are certain instances of such cascading of taxes Permits restricted inter levy credits between Excise and Service Tax. No input tax credit of Central Sales Tax, Entry Tax, Octroi and Luxury Tax,; Input tax credit of VAT is not available to manufacturers and service providers; Input tax credit of Central Excise duty, service tax & CVD is not admissible to dealers in goods; No input tax credit of Swachh Bharat Cess available and No Cenvat credit of Krishi Kalyan Cess to manufacturers One of the basic tenets of proposed GST regime is seamless flow of input tax credit across the value chain right from manufacturer to the final consumer. This will result in equitable distribution and efficient allocation of economic resources. Under GST law, ITC will follow supply chain not only in intra-State transactions but also in inter-State transactions. Further, credit of tax paid at the time of import of goods and services would also be creditable. This is expected to result into significant reduction in cascading of taxes. Read...

All About Job Work in GST Regime

By CA. Chitresh Gupta B. Com(H), FCA, IFRS (Certified), IDT (Certified) Movement of goods to job workers is an essential business situation which occurs frequently. Many times a manufacturer send goods to a job worker for getting further work done on them, and receive the goods back from job worker or sell the goods directly from the place of job worker. The tax position along with this movement of goods needs specific attention because the availability of input tax credit depends on usage of goods in the manufacture of final product, and once goods are removed from the factory, it is significant to ensure that these goods either come back to the factory of manufacturer or otherwise are incorporated in the final goods sold by the manufacturer. In the existing regime, the value addition by the job worker is either taxable as manufacture or as taxable service, and in both cases, an exemption is granted to job worker in case, the principal manufacturer pays duty on the goods received after job work including the value addition. In GST regime, the same concept has been adopted more or less. 1. Concept of Job Work Section 2(61) of the Model CGST/SGST law provides that “job work” means undertaking any treatment or process by a person on goods belonging to another registered taxable person and the expression “job worker” shall be construed accordingly. READ...

Training & Seminar

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Our Publications


The companies may either internally or through externally hired consultants or both conduct a detailed study of impact of GST on all Business processes be it Purchasing, Warehousing , Revenue and other Functions.

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The GST would require appropriate changes in IT systems viz. Master Records and Transaction Records. The following are the illustrative list of customization required in systems:

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It is an opportune time for the corporate to analyse the various Long term contracts, their pricing strategies, the locations of their Warehouses and other business decisions in the light of proposed regime.

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It is an opportune time for the corporate to analyse the various Long term contracts, their pricing strategies, the locations of their Warehouses and other business decisions in the light of proposed regime.

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