Discover the latest amendment relating to exempted goods under GST. Find out which items have been amended and stay updated with the changes.
Explore key insights from 7 latest GST Circulars (Nos. 170/02/2022-GST to 176/08/2022-GST) issued on 06-07-2022. Clarity on GSTR-3B, Fake Invoices, Refunds, and more.
Understand the full code of law for reverse charge mechanism under GST. Learn about the definition, applicability, and time of supply provisions for reverse charge.
The issue which this court has to decide is whether the overseas group company or companies, with whom the assessee has entered into agreements, provide it manpower services, for the discharge of its functions through seconded employees.
Circular 135/2020 Overruled – Denial of Refund Under Section 54(3)(ii) If Input And Output Supplies Are The Same The section 54(3)(ii) of the CGST Act allows refund ‘where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or […]
This Article is discussing the concept of Pure Agent under the GST Law with circular and case laws. The provisions in this regard have been provided under rule 33 of the CGST Rules. The rule 33 is reproduced as under: Rule 33 of CGST Rules 2017: Value of supply of services in case of pure […]
Please find the article “Analysis of Cancellation of GST Registration with Case Law” to be published in your august site. The article is analysing on if the cancellation was done without consider conditions stipulated under section 29(2) of the Act. The latest judgement of the Allahabad High Court has been considered in this article. The […]
ASSESSMENT UNDER GST – SECTION 62 As we know that five years period of GST is going to be passed on 30-06-2022. We are observing that day by day GST is being full proofed and everything is going to be prepared by default such as preparation of return GSTR-3B, calculation of late fee, calculation of […]
Supply of Pure Service except Works Contract Service or composite supplies involving supply of any goods is exempted from GST Tax subject to such conditions stated under entry at Sr.No.3 of the Notification No.12/12017 Central Tax (Rate) dated 28-06-2017. From 25-01-2018 the Legislature allowed composite supply in which the value of supply of goods constitutes […]
Section 70 of the CGST Act empowers the proper officer (PO) to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry. The word summon is not defined in GST as well as in any other law. The meaning as per […]
