The purpose to set up the concept of Advance Ruling Mechanism under GST was to provide clarity in terms of unanswered questions of the law and to remove the ambiguities which may later result in disputes between the Department and the registered persons.
Circular No. 137/07/2020-GST dated 13.04.2020 has been issued providing clarifications regarding certain challenges being faced by taxpayers in adhering to the compliance requirements under various other provisions of the CGST Act.
Cloud computing is a concept that has been commonly used over the last few years. With its exponential growth in data use, it has transformed society into the digital 21st century.
As we all are aware about the current scenario that the World Health Organization declared Novel Corona Virus (COVID-19) a pandemic on 11th March 2020, causing huge impact on people's lives, families and communities.
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PF Withdrawal and checking the claim status can be availed online on the EPFO Portal with UAN. Know how to withdraw PF online on the EPFO portal.
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This write up is the sequel to my previous article on Mutual Fund, if you have not read it yet, you can check it out at Mutual Fund - The Beginning.
As per Advance rulings the place of supply of imported goods, it can be concluded that since the importer has no establishment or place of operation or any godown or GSTIN at the port of import, thus the place from where he ordinarily carries on his business shall be deemed to be the place from where he makes the taxable supplies.
We have come across number of decisions allowing the benefit of carrying forward the credit in GST regime on account of various technical glitches occurred in filing of TRAN-1 by various High Courts.
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