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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
Complete guide to new registration under GST Act
Complete guide to new registration under GST Act
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
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
Manner of Computing Aggregate turnover in GST
The aggregate turnover has been defined in section 2(6) of the Act as follows:(6) �aggregate turnover� means the aggregate value of all taxable supp
Exempt supply under GST
SCOPE OF EXEMPT SUPPLY UNDER GST Exempt supply is defined in section 2(47) of GST Act. (47) �exempt supply� means supply of any goods or services o
Purpose and Importance of Credit note and Debit note in GST
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...
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