Refund of accumulated ITC of compensation cessBackground:The entities whose procurements attract compensation cess but there is no compensation cess levy on fin..
Persons not liable to obtain gst registration:(sec23 of cgst act)Before discussing the provisions of sec 23 of cgst act we have to discuss sec 22Sec22 says that..
The taxable event in GST is �supply� of goods or services or both. So a transaction to become taxable it must covers within the meaning & scope
SEC52 OF CGST ACT TCS provisions has been made effective from 01.10.2018TCS refers to the tax collected by electronic commerce operato
What do Statutory Provisions Say?As per Rule 62 sub-rule (3)(a) of CSGT Rules, 2017 Part-A (as on 31.12.2018), Composition dealers are required to furnish invoic
BACKGROUNDAt the outset, a happy and a prosperous new year to all the readers. With the New Year comes new joys, new rays of hope, new resolutions as well as Ne..
Following circular has been issued on 1st and 2nd Jan 2019 in order to provide the clarity on various matters including meaning of owner for E Way Bill Penalty..
No need to furnish Bank Account at the time of New GST Registration*.🌴 Time limit extended to *31-Jan-2019* for tax payers who are not migrated in GST
The non-inhabitant assessable individual under GST A non-inhabitant assessable individual method any individual who sporadically embraces exchanges including th..