Input Tax Credit (ITC) is the important concept under new indirect tax law system, i.e. GST. One of the major benefit under GST is that it will remove cascadin...
BACKGROUND:Priority Sector Lending Certificates (PSLCs) are tradable certificates issued against priority sector loans of banks so as to enable banks to achieve...
The GST law is a mixture of the old indirect tax laws to a great extent. There are many provisions which are not as per the old provisions of VAT, Central Ex...
1. Return:Section 2(97) CGST Act 2017 unless the context otherwise requires, the term &ldq
Arjun (Fictional Character): Krishna, When and How E-Way bill is applicable?Krishna (Fictional Character): Arjuna,
Taxability of Reimbursement under GSTSometimes supplier incurs some expenditure which afterwards gets reimbursed by the customer the amount of which is separate...
Goods transport agency or GTA means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. A consignment note is an essential condition to be considered as a GTA.
Return: Section 2(97) CGST Act 2017unless the context otherwise requires, the term 'return' means any return prescribed
Sec. 2 (13) of CGST Act 2017:It is an examination of records, returns and other documents maintained or furnished by the registered
Although Goods and Service Tax Act has provided procedure required to be followed for sending goods for job work and the relevant compliance requirement for the...
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