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Composition Levy : When and how to opt?
As per sub-section (1) of section 10, the registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh
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
Complete guide to new registration under GST Act
Complete guide to new registration under GST Act
Invoicing under GST - Part 2
Time limit and manner of issuing tax invoice in GST
Concept of Distinct Person in GST
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
Basics of Invoicing under GST
Tax Invoice : The tax invoice shall be issued in case of supply of taxable goods or services or both. Bill of Supply : The bill of supply has to be issue...
Concept of Reverse Charge Mechanism in GST Act
Reverse Charge I Definition of Reverse Charge(98) 'reverse charge' means the liability to pay tax by the recipient of supply of goods or services or
Basic concepts of ledger in GST
Understanding electronic tax liability register,electronic credit ledger,electronic cash ledger and utilization of taxes in GST
Provisions for tax to be deducted at source under GST Act
The section 51 of the GST Act makes provisions relating to Tax deducted at source.The essential ingredients are as follows : (a) Obtaining of Registration (b) ...
Casual Taxable Person And Non-Resident Taxable Person
Casual taxable person means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business
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