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...
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.
Eway bill is an electronic form of way bill. Eway bill login and register Procedure for registered persons
Case Law Details Legal Name of Applicant Maans Marine Cargo International LLP Details of Application GST-ARA- 04/2019-20/B-9...
COVID-19: Highlights of changes announced by FM. The Finance Minister announced various extensions of the statutory due dates and relaxation was also given to the taxpayers in the form of reduced interest rates.
20th October 2019 is approaching soon & every person registered under GST must be aware that 20th October, 2019 is the due date for availing ITC for FY 2018-19. The extract of section 16(4) of CGST Act, 2017 is reproduced below for reference.
The 37th GST Council meeting took place on 20th September 2019 at GOA. In this meeting, the council took following decisions relating to changes in GST rates, ITC eligibility criteria, exemption and clarification on connected issues. Further, the council has been proposed to changes in some procedural aspects under GST.
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