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Clarification on taxability of transactions between an office of an organization in one State to the office of that organization in another State, both being di..
Provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act 2022 notified via Notification No. 18/2022-Central Tax dt. 28..
The article contains the procedure/guideline for filing/revising TRAN-1/TRAN-2 in terms of order of Hon'ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd. Vide Circular 180/12/2022 Dated 9th September 2022.
Clarifications regarding GST on renting of motor vehicles designed to carry passengers to be paid by corporate recipients /FirmsGovt. of India vide Circular No...
After examining judgment of Hon'ble Supreme Court of India in Siddharth vs The State of U.P. Criminal Appeal No. 838 of 2021, arising out of SLP (Crl.) No. 544'2/2021, Board issued guidelines with respect to arrest under CGST Act, 2017. & Other legacy laws vide Instruction No. 02/2022-23.
Through Notification No. 15 /2021- CT dt.18th May 2021, CBDT released the CGST (Fourth Amendment) Rules, 2021. In this article, we will discuss the changes made via those rules.
CBIC issued Circular No.146/02/2021-GST on dt 23-02-2021 regarding the applicability of Dynamic QR Code on B2C invoices and compliance of N.No.14/2020 - CT dated 21-03-2020.
The government notified various notifications related to GST on dt. 22 Dec 2020. In this article, we will discuss Notification No. 94/2020 - Central Tax, which talks about the CGST (Fourteenth Amendment) Rules, 2020.
SOP for verification of taxpayers granted Deemed Registration
The government on 15th Oct 2020 notified the taxpayers of various changes that have been made after the 42nd GST Council Meet. Here is a summary of those changes.
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