Section 17 of the Central Goods and Service Tax (CGST) Act deals with Apportionment of credit and blocked credits, wherein Clause (5) of the said Section provides for restriction of credit
Amendment will be called as - SIXTH AMENDMENT to CGST RULES 2017 Amendment effective from - Save as otherwise provided in these rules, they shall come i
This article discusses in detail about solutions to resolve errors made in GSTR-3B.
This article discusses in detail about GST on Services of director i.e. sitting fees, commission etc.
Value of Supply under GST with Practical ExamplesValue of Supply:GST will be levied on the value of supply. In other words to levy GST, correct value of supply ..
PAYMENT OF TAX1. Electronic Tax Liability Register(1) The electronic tax liability register specified under sub-section (7) of section 49 shall be maintained in..
This article discusses in detail about Tax collected at source (TCS) on E-commerce under GST.
Information to be furnished prior to commencement of movement of goods and generation of e-way bill.-(1) Every registered person who causes movement of goods of..
Generally, the supplier of goods or services is liable to pay GST. However, in specified cases like imports and other notified supplies, the liability may be ca..
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