1. Basic Provisions: i. Section 25(4) of CGST Act, 2017 provides that, a person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the […]
Supplier in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied.
1. Composition levy is an alternative method of levy of tax for small taxpayers whose turnover is up to Rs. 75 lakhs / Rs. 50 lakhs in case of Special Category States.
