Explore the nuances of TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) mechanisms under GST. Understand their eligibility, rates, registration, returns, and consequences of non-compliance.
Understand the tax treatment of ESOPs: ESOP expenses can be deducted if incurred for employees’ benefit, as affirmed by various court cases.
Goods Transport Agency (GTA) is a term used to describe businesses that provide transportation services to transport goods by road. In the context of GST (Goods and Services Tax), GTA has a specific definition and is subject to specific rules and regulations. In this article, we will discuss the definition of GTA, its scope under GST, and the compliance requirements for businesses that fall under the category of GTA.
Zero-rated exports: These are exports in which the supplier is not required to pay any tax on the supply of goods or services. Instead, the supplier is eligible for a refund of any tax that has been paid on inputs used in the production of the exported goods or services. This is intended to ensure that exports are not subject to double taxation.
Learn about Share Transfer Agents (STAs) under SEBI regulations. Explore their role in maintaining investor records for Mutual Funds and listed entities, and their registration process.
Discover how to claim refunds for excess credit balance in the electronic credit ledger under GST. Explore situations and due dates for refund applications.
Discover how Expression of Interest (EOI) in India streamlines procurement, identifies bidders, and promotes transparency in the process. Learn its benefits and regulatory framework.
