cardgroup's Posts - Page 4

Overview of the IGST Act in GST Regime

IGST shall be levied and collected by Centre on Inter-State supplies. IGST would be broadly CGST plus SGST and shall be levied on all inter-State taxable supplies off goods and services. The inter-State seller will pay IGST on value addition after adjusting available credit of IGST, CGST and SGST on his purchases. The Exporting State w...

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Advance Ruling Under Goods & Services Tax (GST) in India

Authority for advance ruling; (AAR) shall comprise one member CGST and one member SGST. The will be appointed by the Central and State Government respectively. Their qualification and eligibility condition for appointment will be prescribed in the Model GST Rules under Section 95....

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Appeals, Review and Revision in Goods & Services Tax (GST)

Any person aggrieved by any order or decision passed against him has the right to appeal. It must be an order or decision passed by an adjudicating authority. However, some decisions or orders (as provided for in Section 93) are not appealable....

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Settlement Commission under GST

In the Model GST Law, the provisions for Settlement Commission are incorporated only under the IGST Act under Section 11 to This implies that cases cannot be settled in relation to tax liability pertaining to intra-state tax administrations which want to constitute Settlement Commission can do so on the basis of the template provided unde...

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Inspection, Search, Seizure and Arrest under GST

As per law dictionary and so noted in different judicial pronouncements, the term ‘search’, in simple language, denotes an action of a government machinery to go, look through or examine carefully a place, area, person, object etc. in order to find something concealed or for the purpose of discovering evidence of a crime. The search ...

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Settlement Commissioner under GST

In the Model GST Law, the provisions for Settlement Commission are incorporated only under the IGST Act under Section 11 to 26. This implies that cases cannot be settled in relation to tax liability pertaining to intra-state tax administrations which want to constitute Settlement Commission can do so on the basis of the template provided...

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