The Central Board of Indirect Taxes and Customs (CBIC) has issued notifications and Circular under GST Laws to implement the recommendation of the 37th GST Council held on 20th September, 2019.
The New GST Return forms are designed on the original concept on which GST implementation was conceptualized. New forms applicability is dependent on whether the registered taxpayer is a small taxpayer or a large taxpayer.
Supply is considered as taxable event under GST. If a particular activity is not considered as supply then the activity is out from the purview of GST which means GST will not be applicable on such transaction.
Deemed Export and its refund under GSTRelated Provisions Section 2(39), 147, 54(1), Explanation 1, 2(b) of CGST act, 2017. 2nd Proviso to Rule 89(1)3. Notificat..
There are several changes proposed in GST rates on specified goods and services during the 37th GST Council meeting held on September 20, 2019.
Background of the issue:To settle the haze surrounding on treatment of post-supply discounts under GST, the CBIC issued a Circular No. 105/24/2019-GST dated Jun..
List of all the forms available on GST Portal
Petrol and diesel are mainly used in vehicles. Therefore, that is the area to be looked into very carefully.
Case Law Details Legal Name of Applicant Maans Marine Cargo International LLP Details of Application GST-ARA- 04/2019-20/B-9..
What is Input Tax Credit(ITC): ITC means deducting the tax paid on Inputs and Inputs Services from the tax payable on final output.
Input Tax Credit, GST refunds and Recovery of refunds- Roadblocks and way outs
GST LIVE Certification Course - 43rd Weekdays Batch(With Govt Certificate)