Where a registered person fails to furnish monthly or quarterly returns under Section 39 or the final return under Section 45, a notice in Form GSTR-3A shall be issued by the proper officer requiring him to furnish such returns within 15 days under Section 46.
There was confusion whether the proviso applies to all the above-mentioned services or not. The same was clarified vide Circular No.172/04/2022-GST dated 6th July 2022.
The Government takes a number of steps to make exporting easier in order to promote exports. As long as the exporter complies with specific requirements, expor..
There has been a confusion among the dealers whether the consideration for supplies can be paid by book adjustments under GST Act. In many businesses, the dealers buy and sell goods or services from one another for which they don’t make payment in cash rather they adjust the book entries for such purchases and sales.
According to Section 17, the input tax credit is available only to the extent of the good
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