Can recipient take credit of invoice not uploaded by supplier in his GST Return. The answer to the said question is given in this article.
Continue Reading »The refund of accumulated ITC shall be restricted to the ITC as per those invoices, the details of which are uploaded by the supplier in FORM GSTR-1 and are reflected in the FORM GSTR-2A of the applicant.
Continue Reading »Whether Advance Ruling Authority can determine issue relating to Place of Supply. Let us understand it in respect to the Kerala High Court Ruling.
Continue Reading »Exemption from registration for person engaged in exclusive supply of goods [Notification No. 10/2019-Central Tax dated 7 March 2019] Any person who is exclu..
Continue Reading »The Government vide Press release dated 23/04/2014 has given clarifications in relation to requirement of e-Way Bill for "Bill To Ship To" model of
Continue Reading »A Provisions relating to Late FeesThe section 47 of the GST Act requires the registered person to pay late fees where returns are not filed by due date. The sai..
Continue Reading »I Determination of type of tax payable where the service availed form GTAAs we aware if the supplier of goods or services and place of supply of goods or se..
Continue Reading »Sr. No. 1 of notification under Central Tax and Sr. No. 2 of notification under Integrated Tax provides that tax will be payable by the recipient of service in ..
Continue Reading »The supplier will show supplies of goods or services which attract reverse charge in table 4B of GSTR-1
Continue Reading »I Statutory Provisions 142. (1) Where any goods on which duty, if any, had been paid under the existing law at the time of removal thereof, not being earlier th..
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