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Arjuna (Fictional Character): Krishna, Happy Janmashtami. The
Finally, the wait is over as the government is notified the form for the annual return. Form 9 applicable for all the assesses other than composition dealers an..
Meaning of Liaison Office: As the name suggests, a Liaison office is setup by a foreign business entity in India to carry out the liaison activit..
BackgroundGST is levied on supply of goods/services. Goods is defined as every kind of moveable property�.. Service is defined as anything other than goo
The GST Council in its 28th GST Council Meeting held on July 21, 2018 under the Chairmanship of Shri Piyush Goyal, Union Minister for Railways, Coal, Finance &a..
There has been a confusion as to whether supply by duty free shops attracts GST or not. This paper is an attempt to understand the legal position in the light o..
BackgroundIn the real estate sector, joint development agreements or JDA, are entered into by which the land owners with developers. The land owners may not be ..
1: Meaning of Export of Goods:Export of goods has been defined in Section 2(5) of the IGST Act, as,��export of goods� with its grammatical var
In order to give effect to decisions taken in 28th GST Council meeting, the Central Government has amended CGST Act, 2017 & IGST Act, 2017. Some of the sig
Certification Course on GSTR-3B Reconciliation with GSTR-2B through AI Tools