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Amendment & type of Tax payable in GTA Service
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...
RCM in case of GTA Services and rate of tax payable
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 ...
Return filing and payment for Reverse charge
The supplier will show supplies of goods or services which attract reverse charge in table 4B of GSTR-1
Sales Return in GST Act
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...
Types of taxes to be levied when 3 parties are involved in transactions
Statutory Provision � IGST Act10(1)(b) where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person
Composite Supply and Mixed Supply under GST Act
Statutory Provision Section 8 of GST Act provides for determination of tax liability in respect of composite and mixed supply.
Concept of Branch Transfer in GST Act
I Provisions under the GST ActSub-sections (2), (4) and (5) of Section 25 specifies the following person as the distinct person:(2) A person seeking registratio...
Transitional Provisions relating to Credit of unavailed Cenvat credit in capital goods
As per section 140(2) of the GST Act company shall be allowed to carry forward the unavailed CENVAT credit on capital goods not carried forward in return for t
Concept of Reverse Charge Mechanism in GST Act
I Definition of Reverse Charge(98) 'reverse charge' means the liability to pay tax by the recipient of supply of goods or services or both instead
Electronic Commerce Operator under GST
I Meaning of Electronic Commerce Operator (ECO) and Electronic CommerceElectronic commerce operator and Electronic commerce has been defined in section 2(45) an...
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