Articles by Member (Account Deleted)

Amendment & type of Tax payable in GTA Service

Posted by Member (Account Deleted) 17 March 2018 24973 Views

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

Posted by Member (Account Deleted) 27 February 2018 43522 Views

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

Posted by Member (Account Deleted) 25 February 2018 16899 Views

The supplier will show supplies of goods or services which attract reverse charge in table 4B of GSTR-1

Sales Return in GST Act

Posted by Member (Account Deleted) 06 January 2018 189762 Views

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

Posted by Member (Account Deleted) 31 December 2017 7771 Views

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

Concept of Reverse Charge Mechanism in GST Act

Posted by Member (Account Deleted) 09 December 2017 67624 Views

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

Composite Supply and Mixed Supply under GST Act

Posted by Member (Account Deleted) 23 December 2017 43106 Views

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

Posted by Member (Account Deleted) 21 December 2017 18320 Views

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...

Purpose and Importance of Credit note and Debit note in GST

Posted by Member (Account Deleted) 12 June 2017 37763 Views

Credit Note Purpose of Credit note (Section 34)The credit note will be issued by the registered person (i.e Supplier ) to the recipient for the following purpo...

Electronic Commerce Operator under GST

Posted by Member (Account Deleted) 05 December 2017 30028 Views

I Meaning of Electronic Commerce Operator (ECO) and Electronic CommerceElectronic commerce operator and Electronic commerce has been defined in section 2(45) an...