We are hereby presenting the Top 3 GST Judgements (High Court / AAR / AAAR/ NAPA) for the month of July 2020
All the GST Amendment and GST Portal related changes in July 2020 has been presented in this article
In CGST Rules, there are two provisions which refer to the Section 18(6) and prescribes the method for calculating the input tax credit for the said purpose. i.e. Rule 40(2) & Rule 44(6)
Certain section of Finance Act 2020 has been made effective from 30th June 2020 vide Notification No 49/2020 - Central Tax dated 24th June 2020.
Due to multiple notifications issued for providing the relaxation in the Interest / Late fees / Due date / Conditional date in filing of GST Returns. Recent Notification has removed certain condition which is attached earlier especially with Interest Rate.
Clause by clause analysis of changes in GST vide Finance Bill 2020
Is GST applicable to legal services provided by advocates, senior advocates and advocate firms? Are they covered under Reverse Charge Mechanism (RCM)? Is an advocate required to be registered under GST? When are legal services exempt from GST?
Meaning of Inverted Duty structureWord Inverted Duty Structure is not defined in GST. However when Rate of tax on INPUTS being higher than the rate of tax on ou..
An agent is a person employed to do any act for another, or to represent another in dealings with third person. The person for whom such act is do
DEBIT NOTEMeaningIn Accounts ,Debit Note can be raised either by Supplier or by Recipient. However as per Section 34 of CGST Act 2017, Debit Note can only be is..