The Long awaited Section 51 of CGST Act 2017 related to Tax Deduction at Source is finally going to be fortunate for the E-Commerce operator from 1st Oct 2018. With view to understand the E-commerce modal and applicability of GST on this business an effort is made to lay down the principle compliance in most […]
Nil rate is a rate in tax hence the supplier making Nil Rated supply is also liable for registration in spite of the fact there is no liability of GST on him. Should the NIL Rated Supply be not included in the definition of Taxable Supply for the purpose of this Section and Section 23 which deals with the situation where no registration is required?