"CMA Jasraj B. Kuleriya is a Fellow Member of the Institute of Cost Accountants of India and a Qualified Independent Director. To his credit, he is having 11 years of experience in the fields of Indirect Taxes, Cost Audit, Cost & Management Accounting, Materials Management, and Internal Audit, etc. He has successfully conducted training programmers on various issues under GST and Faculty for the Certificate Course on GST of the Institute of Cost Accountant of India. He has written many Articles in Tax Bulletin published by the Institute of Cost Accountant of India."
A. CBIC, vide Notification No. 39/2018- Central Tax dtd. 4th September, 2018 has notified the Form of Annual Return. GSTR 9 is to be filed once in a year by the registered taxpayers, including persons registered under composition levy scheme, under Section 44 of the CGST Act, 2017. B. It consists of details regarding the […]
Every registered person under GST must maintain all records at his principal place of business as prescribed under Section 35 of the Central Goods and Service Tax Act, 2017 read with Rule 56 of the Central Goods and Service Tax Rule, 2017.
Under GST, the advance ruling is a written decision given by the Authority for Advance Ruling to an applicant on questions relating to the supply of goods/services etc. An Applicant would like to be clear in his mind about various aspects of his venture and risks involved before he starts a new business.
